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Judgments of auditors on "principles" versus "guidance" in lease accounting standard : evidence form Japan

Tsunogaya, Noriyuki; Sughara, Satoshi; Chand, Parmod - In: Asian review of accounting 24 (2016) 3, pp. 362-386

Persistent link: https://www.econbiz.de/10011618668

The impact of IFRS 16 on key financial ratios : a new methodological approach

Morales-Díaz, José; Zamora-Ramírez, Constancio - In: Accounting in Europe 15 (2018) 1, pp. 105-133

Persistent link: https://www.econbiz.de/10011997675

The effect of academic literature on accounting regulation : evidence from leases in Germany

Friedrich, Jan - In: Accounting history review 30 (2020) 1, pp. 113-136

Persistent link: https://www.econbiz.de/10012175057

Lease accounting trouble looms for corporate real estate management

Baltussen, Sjuul; Schelle, Tim; Appel-Meulenbroek, Rianne; … - In: Journal of Corporate Real Estate 16 (2014) 3, pp. 182-202

Purpose – The purpose of this paper is to investigate what impact International Financial Reporting Standards (IFRS … capitalization method of Imhoff et al. (1991) is used to determine the potential impact of IFRS lease accounting changes on Amsterdam … impact and with CRE and IFRS experts for general insight. Findings – The impact of IFRS lease accounting seems less severe …

Persistent link: https://www.econbiz.de/10014852030

U.S. GAAP Convergence to IFRS and the Risk Implications Involved in Convergence

Salzman, Benjamin J. - 2011

The purpose of this thesis is to examine in depth the process of U.S. GAAP convergence to IFRS. The thesis begins by … providing the history of convergence, which include all the measures that have led to the FASB’s and IASB efforts today. Some … specific accounting issues that the FASB and IASB are working on in their joint projects to eliminate the differences are …

Persistent link: https://www.econbiz.de/10009468755