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THE ROCKET SCIENCE: READING FINANCIAL ACCOUNTING STANDARDS.
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- Irish Accounting Review, 2010, v. 17, n. 2, p. 41, doi. 10.52399/001c.27007
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- Article
IFRS and U.S. GAAP: Some Key Differences Accountants Should Know.
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- Management Accounting Quarterly, 2012, v. 14, n. 1, p. 19
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- Article
A U.S. Manager's Guide to Differences Between IFRS and U.S. GAAP.
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- Management Accounting Quarterly, 2007, v. 8, n. 4, p. 1
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- Article
A Neo-institutionalist Model of the Diffusion of IFRS Accounting Standards.
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- Computational Economics, 2014, v. 44, n. 1, p. 27, doi. 10.1007/s10614-013-9384-9
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- Article
Environmental sustainability and social responsibility: a theoretical proposal for an accounting evaluation.
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- Economia Aziendale Online, 2011, v. 2, n. 4, p. 345
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- Article
Analisi della valutazione delle commesse tra Ias 11 ed Oic 23.
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- Economia Aziendale Online, 2011, n. 1, p. 131
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- Article
Contabilità e bilancio nella Federazione Russa: il processo di integrazione degli IAS/IFRS.
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- Economia Aziendale Online, 2010, n. 4, p. 373
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- Article
The Consequences of a Third Party Decision on Coopetition Strategies: The Case of the International Accounting Standard-Setting Process.
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- International Journal of Standardization Research, 2016, v. 14, n. 2, p. 1, doi. 10.4018/IJSR.2016070101
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- Article
Level of Implementation of International Accounting Standards by Large Enterprises in Kosovo.
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- Journal of Accounting, Finance & Auditing Studies, 2021, v. 7, n. 2, p. 96, doi. 10.32602/jafas.2021.015
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- Article
THE REVERSAL OF IMPAIRMENTS OF PPE: A TEST OF FAIR VALUE ACCOUNTING.
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- Accounting, Finance & Governance Review, 2015, v. 22, n. 2, p. 1, doi. 10.52399/001c.25682
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- Article
IS THERE A WAY TO MAKE GOODWILL A MORE SUITABLE SUBJECT OF THE COMPANY DECISION-MAKING.
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- Acta Academica Karviniensia, 2017, n. 2, p. 17, doi. 10.25142/aak.2017.010
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- Article
Buy or Sell? Hungarian Carbon Credit Trade: Years of Learning.
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- Public Finance Quarterly (0031-496X), 2015, v. 60, n. 3, p. 326
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- Article
The Potential Adoption of IFRS for U.S. Issuers: A Textual Analysis of Responses to the Proposal.
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- Asian Journal of Business & Accounting, 2013, v. 6, n. 1, p. 59
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- Article
Implementation of IAS/IFRS in Poland - major research approaches and new research possibilities.
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- Zeszyty Teoretyczne Rachunkowości, 2014, v. 78, n. 134, p. 131, doi. 10.5604/16414381.1122875
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- Article
Transformation of accounting in Lithuania since 1990.
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- Zeszyty Teoretyczne Rachunkowości, 2014, v. 78, n. 134, p. 177, doi. 10.5604/16414381.1122880
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- Article
Informacja o instrumentach finansowych w sprawozdaniach finansowych sporządzanych zgodnie z MSSF i polskimi zasadami rachunkowości.
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- Zeszyty Teoretyczne Rachunkowości, 2014, v. 77, n. 133, p. 91
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- Article
Propozycja identyfikacji i klasyfikacji zagrożeń w ocenie zasadności przyjęcia założenia o kontynuacji działalności w jednostkach.
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- Zeszyty Teoretyczne Rachunkowości, 2013, v. 73, n. 129, p. 113, doi. 10.5604/16414381.1075518
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- Article
Comprehensive income presentation under IAS 1: the reporting practices of the largest companies listed on the Warsaw Stock Exchange.
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- Zeszyty Teoretyczne Rachunkowości, 2012, v. 68, n. 124, p. 121
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- Article
PRESERVING THE INTEGRITY OF FINANCIAL MARKETS IN NORTH AMERICA.
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- Canada-United States Law Journal, 2003, v. 29, p. 291
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- Article
Impact of Improvements to the International Accounting Standards on Earnings Management in the Jordanian Industrial Corporations.
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- Journal of Accounting & Finance (2158-3625), 2016, v. 16, n. 2, p. 58
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- Article
CATEVA ASPECTE PRIVIND REFORMA SISTEMULUI CONTABIL DIN ROMANIA.
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- Studia Universitatis Petru Maior, Series Oeconomica, 2011, v. 5, p. 11
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- Article
Does the Mandatory Adoption of IFRS Improve the Association between Accruals and Cash Flows? Evidence from Accounting Estimates.
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- Accounting Horizons, 2019, v. 33, n. 1, p. 39, doi. 10.2308/acch-52262
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- Article
Enhancing the Auditor's Report: To What Extent is There Support for the IAASB's Proposed Changes?
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- Accounting Horizons, 2014, v. 28, n. 4, p. 719, doi. 10.2308/acch-50791
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- Article
Does Mandatory IFRS Adoption Affect the Credit Ratings of Foreign Firms Cross-Listed in the U.S.?
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- Accounting Horizons, 2013, v. 27, n. 3, p. 491, doi. 10.2308/acch-50483
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- Article
Academic Research and Standard-Setting: The Case of Other Comprehensive Income.
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- Accounting Horizons, 2012, v. 26, n. 4, p. 789, doi. 10.2308/acch-50237
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- Article
Convergence Flaws.
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- Accounting Horizons, 2011, v. 25, n. 4, p. 873, doi. 10.2308/acch-50063
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- Article
A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases.
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- Accounting Horizons, 2011, v. 25, n. 4, p. 861, doi. 10.2308/acch-50048
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- Article
What Are the Essential Features of a Liability?
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- Accounting Horizons, 2010, v. 24, n. 4, p. 623, doi. 10.2308/acch.2010.24.4.623
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- Article
Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II): Political Factors and Future Scenarios for U.S. Accounting Standards.
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- Accounting Horizons, 2010, v. 24, n. 4, p. 567, doi. 10.2308/acch.2010.24.4.567
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- Publication type:
- Article
Response to the SEC's Proposed Rule- Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers.
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- 2010
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- Publication type:
- Opinion
Response to the SEC Release, "Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards without Reconciliation to U.S. GAAP File No. S7-13-07".
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- Accounting Horizons, 2008, v. 22, n. 2, p. 223, doi. 10.2308/acch.2008.22.2.223
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- Article
Standard-Setting Issues and Academic Research Related to the Accounting for Financial Asset Transfers.
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- Accounting Horizons, 2007, v. 21, n. 1, p. 59, doi. 10.2308/acch.2007.21.1.59
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- Article
Financial Accounting and Reporting Standards for Private Entities.
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- Accounting Horizons, 2006, v. 20, n. 2, p. 179
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- Article
Rules-Based Standards and the Lack of Principles in Accounting.
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- Accounting Horizons, 2005, v. 19, n. 1, p. 25, doi. 10.2308/acch.2005.19.1.25
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- Article
Evidence from China on Whether Harmonized Accounting Standards Harmonize Accounting Practices.
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- Accounting Horizons, 2002, v. 16, n. 3, p. 183, doi. 10.2308/acch.2002.16.3.183
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- Article
PPolitical" Lobbying on Proposed Standards: A Challenge to the IASB.
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- Accounting Horizons, 2002, v. 16, n. 1, p. 43, doi. 10.2308/acch.2002.16.1.43
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- Article
American Accounting Association's Financial Accounting Standards Committee Response to IASC Discussion Paper: Shaping IASC for the Future.
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- Accounting Horizons, 1999, v. 13, n. 4, p. 443, doi. 10.2308/acch.1999.13.4.443
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- Article
Auditing, Earnings Management, and International Accounting Issues at the Securities and Exchange Commission.
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- Accounting Horizons, 1999, v. 13, n. 3, p. 281, doi. 10.2308/acch.1999.13.3.281
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- Article
Implications of Accounting Research for the SEC's Consideration of International Accounting Standards for U.S. Securities Offerings.
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- Accounting Horizons, 1999, v. 13, n. 3, p. 259, doi. 10.2308/acch.1999.13.3.259
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- Article
An Insider's View of the Current State and Future Direction of International Accounting Standard Setting.
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- Accounting Horizons, 1999, v. 13, n. 2, p. 159, doi. 10.2308/acch.1999.13.2.159
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- Article
A Comparison of Reported Earnings Under Chinese GAAP vs. IAS: Evidence from the Shanghai Stock Exchange.
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- Accounting Horizons, 1999, v. 13, n. 2, p. 91, doi. 10.2308/acch.1999.13.2.91
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- Article
Institutional Factors Influencing China's Accounting Reforms and Standards.
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- Accounting Horizons, 1998, v. 12, n. 2, p. 105
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- Publication type:
- Article
Operating Leases: Income Effects of Constructive Capitalization.
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- Accounting Horizons, 1997, v. 11, n. 2, p. 12
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- Article
A. A. Sommer, Jr. on Where Are The Fig Newtons?
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- Accounting Horizons, 1989, v. 3, n. 2, p. 92
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- Article
Analysis of the Quality of International Accounting Journals: A Brazilian Study.
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- Journal of Applied Management Accounting Research, 2009, v. 7, n. 2, p. 71
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- Publication type:
- Article
Application of IAS-7 on Cash Flow Statements in the Financial Statements of Islamic Financial Institutions.
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- Journal of Islamic Banking & Finance, 2012, v. 29, n. 1, p. 33
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- Article
The Extent of Membership Representation and Non-Representation on the IASB.
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- Issues in Social & Environmental Accounting, 2008, v. 2, n. 1, p. 89, doi. 10.22164/isea.v2i1.26
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- Article
SCHOLASTIC VIEWS ON INTERNATIONAL ACCOUNTING WITHIN THE LENSES OF THE GLOBAL MEDIUM.
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- Trakia Journal of Sciences, 2012, v. 10, n. 4, p. 20
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- Article
IFRS Adoption and Earnings Quality - Evidence from China.
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- Proceedings of the Northeast Business & Economics Association, 2011, p. 280
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- Publication type:
- Article
A Comparison of U.S. Auditing Reporting Standards vs. International Reporting Standards.
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- Proceedings of the Northeast Business & Economics Association, 2011, p. 111
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- Article