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Convergence of accounting standards towards IFRS in Brazil
Salotti, Bruno M.; Carvalho, L. Nelson - In: Standardization of financial reporting and accounting …, (pp. 79-102). 2015
Persistent link: https://www.econbiz.de/10011444249
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Transparency and truth in Latin American banking
2001
Persistent link: https://www.econbiz.de/10001603464
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What influences the implementation of IFRS for SMEs? : the Brazilian case
Gonçalves, Flauzeliton José Aparecido; Moura, André … - In: Accounting and finance 62 (2022) 2, pp. 2947-2992
Persistent link: https://www.econbiz.de/10013325752
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The impact of culture and economic factors on the implementation of IFRS
Cardona, Rogelio J.; Castro-González, Karen C.; … - In: Accounting & taxation : AT 6 (2014) 2, pp. 29-47
Persistent link: https://www.econbiz.de/10010510266
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The relation between accounting information in debt covenants and operating leases
Paik, Daniel Gyung H.; Laan Smith, Joyce van der; Lee, … - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 969-996
Persistent link: https://www.econbiz.de/10011428934
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Financial engineering and the arms race between accounting standard setters and preparers
Dye, Ronald A.; Glover, Jonathan C.; Sunder, Shyam - In: Accounting horizons : a quarterly publication of the … 29 (2015) 2, pp. 265-295
Persistent link: https://www.econbiz.de/10011304163
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Toward a positive theory of disclosure regulation : in search of institutional foundations
Bertomeu, Jeremy; Cheynel, Edwige - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 789-824
Persistent link: https://www.econbiz.de/10009751796
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Claude Pérochon, the journey of an accounting system builder
Degos, Jean-Guy - In: African journal of accounting, auditing and finance : AJAAF 2 (2013) 2, pp. 114-127
Persistent link: https://www.econbiz.de/10010383534
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Fair value in International Accounting Standard setting : literature review and critical analysis on its practice in the different accounting standards
Avelé, Donatien; Édimo, Patrice Nyengué - In: International journal of critical accounting : IJCA 7 (2015) 4, pp. 351-365
Persistent link: https://www.econbiz.de/10011438899
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Implementing accrual accounting in the public sector
Cavanagh, Joe; Flynn, Suzanne; Moretti, Delphine - 2016
This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note...
Persistent link: https://www.econbiz.de/10011552679