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Does every accounting issue need a solution?
Hombach, Katharina; Sellhorn, Thorsten - In: Accounting and business research 52 (2022) 5, pp. 540-561
Persistent link: https://www.econbiz.de/10013362779
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The effect of principles-based standards on financial statement comparability : the case of SFAS-142
Chen, Anthony; Gong, James Jianxin; Lu, Richard Hung-Yuan - In: Advances in accounting : a research annual 49 (2020), pp. 1-15
Persistent link: https://www.econbiz.de/10012390485
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Accounting uniformity, comparability, and resource allocation efficiency
Corona, Carlos; Huang, Zeqiong; Hwang, Hyun - In: The accounting review : a publication of the American … 99 (2024) 1, pp. 139-161
Persistent link: https://www.econbiz.de/10014475408
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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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Accounting standards compliance : comparison between manufacturing and service sector companies from India
Raithatha, Mehul; Bapat, Varadraj - In: International journal of economics and finance 6 (2014) 9, pp. 158-164
Persistent link: https://www.econbiz.de/10010417781
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International accounting standard setting and geopolitics
Camfferman, Kees - In: Accounting in Europe 17 (2020) 3, pp. 243-263
Persistent link: https://www.econbiz.de/10012384588
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Harmonizing internationally to harmonize internally : accounting for a global exit from the EU's decision trap
Kudrna, Zdenek; Müller, Patrick - In: Journal of common market studies : JCMS 55 (2017) 4, pp. 815-831
Persistent link: https://www.econbiz.de/10011763624
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Business combinations in cooperatives : a critical view of accounting standards
Polo-Garrido, Fernando; Meliá-Martí, Elena - In: Economic research 34 (2021) 1,3, pp. 2522-2538
Persistent link: https://www.econbiz.de/10014231823
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The determinants and consequences of Big 4 lobbying positions on proposed financial accounting standards
Monsen, Brian R. - In: The accounting review : a publication of the American … 97 (2022) 3, pp. 309-341
Persistent link: https://www.econbiz.de/10013332651
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A critical review of the 2018 conceptual framework of IASB : a shift towards the primary users of the GPFRs
Raj, Shivneil Kumar; Azam, Mohammed Riaz - In: International journal of critical accounting : IJCA 13 (2023) 3, pp. 191-203
Persistent link: https://www.econbiz.de/10015064158