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The role and current status of IFRS in the completion of national accounting rules : evidence from the Netherlands

Brouwer, Arjan; Hoogendoorn, Martin N. - In: Accounting in Europe 14 (2017) 1/2, pp. 137-149

Persistent link: https://www.econbiz.de/10011997927

The economics of accounting standards setting

Bromwich, Michael - 1985 - 1. [Dr.]

Persistent link: https://www.econbiz.de/10004214649

The origin of true and fair view in the Czech accounting

Zárybnická Žárová, Marcela - In: Regulation of Finance and Accounting : 21st and 22nd …, (pp. 331-342). 2022

Persistent link: https://www.econbiz.de/10013449162

Accounting standards : the "too difficult" box : the next big accounting issue?

Barth, Mary E. - In: Accounting and business research 52 (2022) 5, pp. 565-577

Persistent link: https://www.econbiz.de/10013362787

Revenue recognition accounting : understanding the impact of ASC 606

McCallum, Brent; McCallum, Chloe - In: Review of business & finance studies : RBFS 13 (2022) 1, pp. 31-45

Persistent link: https://www.econbiz.de/10013415291

Does the level of enforcement shape the complexity in accounting standards?

Morais, Ana; Pinto, Inês - In: International Journal of Financial Studies : open … 11 (2023) 1, pp. 1-16

This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to … identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity … International Financial Reporting Standard and International Accounting Standard, in 2018, was analyzed. Second, we investigated …

Persistent link: https://www.econbiz.de/10013550071

Financial accounting

Jones, Michael - 2006

Persistent link: https://www.econbiz.de/10013490338

How has IFRS impacted financial reporting for unlisted entities?

Haapamäki, Elina - In: Journal of accounting & management information systems … 17 (2018) 1, pp. 5-30

This paper addresses the question whether adoption of International Financial Reporting Standards (IFRS) is associated with low earnings management in unlisted companies in three European countries. Therefore, this paper investigates whether companies that have adopted IFRS voluntarily engage...

Persistent link: https://www.econbiz.de/10011821333

Accounting standards setting : an international perspective

Bromwich, Michael (contributor); … - 1983

Persistent link: https://www.econbiz.de/10000055100

Developments in country studies in international accounting : Americas and the Far East

Meek, Gary K. (contributor) - 2004

Persistent link: https://www.econbiz.de/10001827460