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Sprawozdawczość finansowa w systemie wymiany informacji i bezpieczeństwa obrotu gospodarczego

Żukowska, Helena (ed.); Zuba-Ciszewska, Maria (ed.); … - Katolicki Uniwersytet Lubelski Jana Pawła II / … - 2016

Persistent link: https://www.econbiz.de/10011628460

The role of local accounting standard setters in institutional complexity : 'explosion' of local standards in Japan

Matsubara, Saori; Endo, Takahiro - 2016

Persistent link: https://www.econbiz.de/10011612679

Institutions and accounting standard transformation : observations from Japan

Urasaki, Naohiro - In: China journal of accounting research : CJAR 7 (2014) 1, pp. 51-64

This paper describes the transformation of Japan's accounting standards over the past 2 decades and the driving forces … behind this transformation. It also analyzes the current state of Japan's accounting standards, which are characterized by … the dichotomy of accounting systems inherited from the country’s political, economic and legal institutions. The …

Persistent link: https://www.econbiz.de/10011826025

Misleading forecasts in accounting estimates : a form of ethical blindness in accounting standards?

Smieliauskas, Wally; Bewley, Kathryn; Gronewold, Ulfert; … - In: Journal of business ethics : JOBE 152 (2018) 2, pp. 437-457

Persistent link: https://www.econbiz.de/10011926985

The interplay between accounting professionals and political ideologies : the emergence of Chinese accounting standards from 1978 to 1992

Xu, Lina; Cortese, Corinne; Zhang, Eagle - In: Accounting history : journal of the Accounting History … 23 (2018) 3, pp. 360-378

Persistent link: https://www.econbiz.de/10011937514

Accounting and taxation : conjoined twins or separate siblings?

Sikka, Prem - In: Accounting forum : advancing the interdisciplinary and … 41 (2017) 4, pp. 390-405

Persistent link: https://www.econbiz.de/10011793062

Measuring goodwill and noncontrolling interest under the new considation accounting standards

Yang, James G. S.; Aquilino, Frank J. - In: Journal of financial reporting & accounting : JFRA 15 (2017) 2, pp. 198-207

Persistent link: https://www.econbiz.de/10011774995

The consequences of increasing the scope of managerial judgement in accounting standards

Zhou, Wei; Wu, Liansheng; Wang, Hong - In: Abacus : a journal of accounting, finance and business … 52 (2016) 3, pp. 404-440

Persistent link: https://www.econbiz.de/10011623042

La pandémie de Covid-19 accélère l'obsolescence des normes comptables

Jacquillat, Bertrand - In: Revue d'économie financière : revue trimestrielle de … 139/140 (2020), pp. 299-303

Persistent link: https://www.econbiz.de/10012434713

Accounting quality in private firms during the transition towards international standards

Valentincic, Aljosa; Novak, Aleš; Kosi, Urska - In: Accounting in Europe 14 (2017) 3, pp. 358-387

Persistent link: https://www.econbiz.de/10011997833