Works matching DE "ACCOUNTING interpretations"

Results: 44

Accounting for financial analysts.

Published in:

Financial Analysts Journal, 1978, v. 34, n. 5, p. 18

By:

Norby, William C.

Publication type:

Article

Normative Information Qualities: A Contrast Between Information- Economics and FASB Perspectives.

Published in:

Abacus, 1985, v. 21, n. 2, p. 115, doi. 10.1111/j.1467-6281.1985.tb00115.x

By:

Vickrey, Don W.

Publication type:

Article

International GAAP Differences: The Impact on Foreign Analysts.

Published in:

Accounting Review, 2008, v. 83, n. 3, p. 593, doi. 10.2308/accr.2008.83.3.593

By:

Kee-Hong Bae;
Hongping Tan;
Welker, Michael

Publication type:

Article

Ideological diversity in standard setting.

Published in:

Review of Accounting Studies, 2019, v. 24, n. 1, p. 113, doi. 10.1007/s11142-018-9478-7

By:

Chakravarthy, Jivas

Publication type:

Article

GAAP goodwill and debt contracting efficiency: evidence from net-worth covenants.

Published in:

Review of Accounting Studies, 2008, v. 13, n. 1, p. 87, doi. 10.1007/s11142-007-9045-0

By:

Frankel, Richard;
Seethamraju, Chandra;
Zach, Tzachi

Publication type:

Article

Accounting for Uncertainty in Income Taxes -- The Effect of FASB Interpretation No. 48.

Published in:

Tax Executive, 2006, v. 58, n. 4, p. 292

By:

Kimmelfield, Neil D.;
Horowitz, Lewis M.;
Davis, Paige L.

Publication type:

Article

Reconocimiento de normas contables en la UE.

Published in:

Revista Contable, 2013, n. 11, p. 101

By:

Aguilar, Adolfo Millán

Publication type:

Article

The Evil That Men Do Lives After Them.

Published in:

2003

By:

Gaffikin, Michael

Publication type:

Editorial

International Firm Lobbying and ED 8 Operating Segments.

Published in:

Australian Accounting Review, 2011, v. 21, n. 2, p. 154, doi. 10.1111/j.1835-2561.2011.00132.x

By:

Katselas, Dean;
Birt, Jacqueline;
Xin Hao Kang

Publication type:

Article

The Differential Impact of the Force of Law Australian Auditing Standards.

Published in:

Australian Accounting Review, 2011, v. 21, n. 2, p. 183, doi. 10.1111/j.1835-2561.2011.00131.x

By:

Hecimovic, Angela;
Martinov-Bennie, Nonna

Publication type:

Article

The 'True and Fair View' Concept in Lithuanian Accounting Regulation.

Published in:

Social Sciences (1392-0758), 2010, v. 67, n. 1, p. 42

By:

Rudzioniene, Kristina;
Christauskas, Ceslovas

Publication type:

Article

STANDARDELE INTERNAŢIONALE DE RAPORTARE FINANCIARĂ (I.F.R.S.) CONCEPTELE DE BAZAĂ CARE STAU LA BAZA ÎNTOCMIRII I.F.R.S.-URILOR.

Published in:

Metalurgia, 2006, v. 58, n. 11, p. 45

By:

Gheorghe, Lepădatu V.

Publication type:

Article

THE ASB INTERPRETATIONS.

Published in:

CPA Journal, 2016, v. 86, n. 2, p. 48

By:

Levy, Howard

Publication type:

Article

Impact of International Financial Reporting Standard adoption on key financial ratios.

Published in:

Accounting & Finance, 2009, v. 49, n. 2, p. 341, doi. 10.1111/j.1467-629X.2008.00283.x

By:

Lantto, Anna-Maija;
Sahlström, Petri

Publication type:

Article

Earnings characteristics and analysts’ differential interpretation of earnings announcements: An empirical analysis.

Published in:

Accounting & Finance, 2009, v. 49, n. 2, p. 223, doi. 10.1111/j.1467-629X.2008.00292.x

By:

Ahmed, Anwer S.;
Song, Minsup;
Stevens, Douglas E.

Publication type:

Article

A Lender's Dissenting View.

Published in:

CPA Journal, 2011, v. 81, n. 7, p. 6

By:

Grusd, Neville

Publication type:

Article

ACCOUNTING REGULATION: AN ALTERNATIVE PERSPECTIVE .

Published in:

Journal of Business Finance & Accounting, 1983, v. 10, n. 3, p. 451, doi. 10.1111/j.1468-5957.1983.tb00445.x

By:

Laughlin, Richard C.;
Puxty, Anthony G.

Publication type:

Article

Why Consistency of Accounting Standards Matters: A Contribution to the Rules-Versus-Principles Debate in Financial Reporting.

Published in:

Abacus, 2010, v. 46, n. 1, p. 1, doi. 10.1111/j.1467-6281.2010.00304.x

By:

WÜSTEMANN, JENS;
WÜSTEMANN, SONJA

Publication type:

Article

Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice.

Published in:

Abacus, 2007, v. 43, n. 2, p. 156, doi. 10.1111/j.1467-6281.2007.00224.x

By:

Jaafar, Aziz;
McLeay, Stuart

Publication type:

Article

PRESENTATION OF SUBSIDIES IN THE FINANCIAL REPORTS OF ECONOMIC ENTITIES - NECESSITY AND IMPORTANCE.

Published in:

Annals of the University of Oradea, Economic Science Series, 2009, v. 18, n. 3, p. 986

By:

Camelia-Daniela, Haţegan;
Carmen-Mihaela, Imbrescu;
Ovidiu-Octavian, Megan

Publication type:

Article

ANÁLISE DA RELEVÂNCIA DA INFORMAÇÃO CONTÁBIL NO BRASIL NUM CONTEXTO DE CONVERGÊNCIA ÀS NORMAS INTERNACIONAIS DE CONTABILIDADE.

Published in:

Revista Universo Contábil, 2013, v. 9, n. 1, p. 65, doi. 10.4270/ruc.2013104

By:

da Silva Macedo, Marcelo Alvaro;
Veras Machado, Márcio André;
Reis Machado, Márcia

Publication type:

Article

The Top 10 Reasons to Fix the FASB's Conceptual Framework.

Published in:

2007

By:

Miller, Paul B. W.;
Bahnson, Paul R.

Publication type:

Editorial

FASB, IASB Publish Joint Proposals on Business Combinations.

Published in:

Strategic Finance, 2005, v. 87, n. 2, p. 19

By:

Barlas, Stephen;
Kopecky, Matt;
Randall, Bob;
Williams, Kathy

Publication type:

Article

The Effect of Audit Inquiries on the Ability to Detect Financial Misrepresentations.

Published in:

Behavioral Research in Accounting, 2007, v. 19, p. 161, doi. 10.2308/bria.2007.19.1.161

By:

Chih-Chen Lee;
Welker, Robert B.

Publication type:

Article

The Effect of Workload Compression on Audit Quality.

Published in:

Auditing: A Journal of Practice & Theory, 2012, v. 31, n. 4, p. 139, doi. 10.2308/ajpt-10305

By:

López, Dennis M.;
Peters, Gary F.

Publication type:

Article

Investors' Response to Revelations of Prior Uncorrected Misstatements.

Published in:

Auditing: A Journal of Practice & Theory, 2012, v. 31, n. 4, p. 167, doi. 10.2308/ajpt-10303

By:

Omer, Thomas C.;
Shelley, Marjorie K.;
Thompson, Anne M.

Publication type:

Article

Audit Firm Governance: Do Transparency Reports Reveal Audit Quality?

Published in:

Auditing: A Journal of Practice & Theory, 2012, v. 31, n. 4, p. 193, doi. 10.2308/ajpt-10301

By:

Deumes, Rogier;
Schelleman, Caren;
Bauwhede, Heidi Vander;
Vanstraelen, Ann

Publication type:

Article

Accounting, Communication, and the Pygmalion Syndrome.

Published in:

Accounting Horizons, 1987, v. 1, n. 1, p. 1

By:

Heath, Loyd C.

Publication type:

Article

EFFECT OF THE IFRS ON ACCOUNTING AND AUDITING RULES IMPLEMENTED IN FRANCE.

Published in:

World of Accounting Science, 2008, v. 10, n. 1, p. 261

By:

Degos, Jean-Guy;
Ouvrard, Stéphane

Publication type:

Article

A Contribuição do Contador para a Gestão das Empresas do Terceiro Setor - Uma Pesquisa de Campo no Distrito Federal.

Published in:

Revista Brasileira de Gestão de Negócios, 2007, v. 9, n. 23, p. 28

By:

das Neves Júnior, Idalberto José;
Lins, Aline

Publication type:

Article

FASB Hits the BIG Four-0.

Published in:

Financial Executive, 2013, v. 29, n. 5, p. 34

By:

Cheney, Glenn Alan

Publication type:

Article

If IFRS Offer the Answer, They Sure Raise a Lot of Questions.

Published in:

Financial Executive, 2007, v. 23, n. 9, p. 21

By:

Cheney, Glenn A.

Publication type:

Article

Is Your Company Ready for the FIN 48 Challenge?

Published in:

Financial Executive, 2007, v. 23, n. 1, p. 15

By:

DeTrane, Joe

Publication type:

Article

SEC Revises Year 2000 Disclosures.

Published in:: Financial Executive, 1998, v. 14, n. 5, p. 60
Publication type:: Article

The FASB's mandate: where Statement 96 falters.

Published in:

Financial Executive, 1989, v. 5, n. 1, p. 20

By:

Wrathall, T. Wallace

Publication type:

Article

Depreciation Need Not Be Arbitrary.

Published in:

Accounting & Business Research, 1997, v. 27, n. 3, p. 179, doi. 10.1080/00014788.1997.9729543

By:

Lane, John;
Willett, Roger

Publication type:

Article

A Note on Computing Upper Error Limits in Dollar-Unit Sampling.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1981, v. 19, n. 1, p. 263, doi. 10.2307/2490973

By:

LILLESTøL, JOSTEIN

Publication type:

Article

The Interprofessional Linguistic Communication of Accounting Concepts: An Experiment in Sociolinguistics.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1980, v. 18, n. 2, p. 362, doi. 10.2307/2490583

By:

BELKAOUI, AHMED

Publication type:

Article

Functional Fixity in Accounting Research: Perspective and New Data.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1977, v. 15, n. 2, p. 300, doi. 10.2307/2490355

By:

CHANG, DAVIS L.;
BIRNBERG, JACOB G.

Publication type:

Article

FIN 48: Uncertain tax positions.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 2007, v. 18, n. 3, p. 87, doi. 10.1002/jcaf.20296

By:

Holzmann, Oscar J.;
Robinson, Tom

Publication type:

Article

The Silver-Lined Bonds of Sunshine Mining.

Published in:

Accounting Review, 1981, v. 56, n. 1, p. 166

By:

Swieringa, Robert J.

Publication type:

Article

RIDING HERD ON ACCOUNTING STANDARDS.

Published in:

Accounting Review, 1961, v. 36, n. 1, p. 9

By:

Bevis, Herman W.

Publication type:

Article

CLARIFYING THE BALANCE SHEET.

Published in:

Accounting Review, 1951, v. 26, n. 2, p. 157

By:

McMullen, Stewart Yarwood

Publication type:

Article

COST ACCOUNTING VERSUS COST BOOKKEEPING.

Published in:

Accounting Review, 1951, v. 26, n. 2, p. 141

By:

Taggart, Herbert F.

Publication type:

Article