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The international standards on auditing as a convergence parameter between US GAAP and IFRS
Toudas, Kanellos - In: Corporate board : role, duties & composition; … 14 (2018) 3, pp. 15-22
Persistent link: https://www.econbiz.de/10012001345
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Die geplanten Ertragsrealisierungsansätze von IASB und FASB und mögliche Auswirkungen auf die Jahresabschlussanalyse
Wurm, Birgit - 2008 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003773158
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SEC’s push back on adoption of IFRS in the United States
Yallapragada, RamMohan R.; Roe, C. William; Toma, Alfred G. - In: Journal of business & economics research 12 (2014) 3, pp. 237-244
Persistent link: https://www.econbiz.de/10010400229
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Conceptual framework for financial reporting 2018 : a critical review
Mondal, Ujjal - In: International journal of critical accounting : IJCA 12 (2021) 5, pp. 429-443
Persistent link: https://www.econbiz.de/10012939647
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Jurisprudence and the conceptual framework project : the enduring ideas of Scott, Spacek and Stamp
Lakshminarayan, Srivatsan - In: International journal of critical accounting : IJCA 12 (2021) 5, pp. 444-464
Persistent link: https://www.econbiz.de/10012939648
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From compromise to concept? : a review of "other comprehensive income"
Detzen, Dominic - In: Accounting and business research : a research quarterly … 46 (2016) 7, pp. 760-783
Persistent link: https://www.econbiz.de/10011601139
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Brexit and the Trump Era : the future of IFRS
Nurunnabi, Mohammad - In: Business horizons 62 (2019) 3, pp. 319-326
Persistent link: https://www.econbiz.de/10012024120
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One size fits all? : costs and benefits of uniform accounting standards
Ray, Korok - In: Journal of international accounting research 17 (2018) 1, pp. 1-23
Persistent link: https://www.econbiz.de/10011913481
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What are the origins of new leasing conceptual models and how these models are coming true in IFRS 16?
Peprníčková, Mariana - In: The impact of globalization on international finance …, (pp. 291-299). 2018
achieved due to its complexity and lack of prospective benefits. Finally, the 10-year joint project of IASB and FASB on …The paper examines an origin of newly accepted lease accounting rules under IFRS 16. In historical context, searches … for circumstances that had affected certain steps made by IASB in whole developing process of the new standard include …
Persistent link: https://www.econbiz.de/10012236662
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Reporting Comprehensive Income : die Bestrebungen des FASB, des ASB sowie des IASC
Gerbaulet, Christian - 1999
Persistent link: https://www.econbiz.de/10001421534