Works matching DE "INTERNATIONAL Accounting Standards Board"

Results: 709

Hedging, Hedge Accounting, and Stock Price Crash Risk: Evidence from China.

Published in:

International Journal of Accounting (World Scientific), 2025, v. 60, n. 2, p. 1, doi. 10.1142/S1094406025430012

By:

Jiang, Jin;
Lu, Xiangyun;
Xiao, Jason;
Ye, Rui

Publication type:

Article

The effect of the FASB-IASB convergence project on the rules- and principles-based nature of US GAAP and IFRS.

Published in:

Review of Accounting Studies, 2025, v. 30, n. 2, p. 1500, doi. 10.1007/s11142-024-09851-7

By:

Lin, Steve;
Pownall, Grace;
Sawani, Assma;
Wang, Changjiang

Publication type:

Article

THE ROCKET SCIENCE: READING FINANCIAL ACCOUNTING STANDARDS.

Published in:

Irish Accounting Review, 2010, v. 17, n. 2, p. 41, doi. 10.52399/001c.27007

By:

Farrell, Brian;
Farrell, Helen;
Wells, Peter

Publication type:

Article

Tedarikçi Finansmanı İşlemleri Kapsamında UMS 7 ve UFRS 7'de Yapılan Değişikliklerin Analizi.

Published in:

Journal of Accounting Institute / Muhasebe Enstitüsü Dergisi, 2024, n. 70, p. 1, doi. 10.26650/MED.1337413

By:

Sigalı, Seçil;
Memişoğlu, Reha

Publication type:

Article

How Does the IASB Use the Conceptual Framework in Developing IFRSs? An Examination of the Development of IFRS 16 Leases.

Published in:

Journal of Financial Reporting, 2018, v. 3, n. 1, p. 93, doi. 10.2308/jfir-52232

By:

Kabir, Humayun;
Rahman, Asheq

Publication type:

Article

Non-compliance with Accounting Standard for Lease Transactions.

Published in:

Journal of Management Research (09725814), 2011, v. 11, n. 3, p. 138

By:

Ong, Audra

Publication type:

Article

CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING: INTEGRATED POLICY.

Published in:

Financial & Credit Activity: Problems of Theory & Practice, 2021, v. 1, n. 36, p. 76, doi. 10.18371/fcaptp.v1i36.227624

By:

N., Savina;
N., Pozniakovska;
O., Miklukha

Publication type:

Article

The Convergence of U.S. GAAP with IFRS: A Comparative Analysis of Principles-based and Rules-based Accounting Standards.

Published in:

Scholedge International Journal of Business Policy & Governance, 2016, v. 3, n. 5, p. 63, doi. 10.19085/journal.sijbpg030501

By:

Guillaume, Oris;
Pierre, Denel

Publication type:

Article

ARRENDAMENTO MERCANTIL OPERACIONAL: AS MUDANÇAS PROPOSTAS PELOS ORGANISMOS INTERNACIONAIS E SEUS EFEITOS NAS EMPRESAS BRASILEIRAS.

Published in:

Revista Evidenciação Contábil & Finanças, 2013, v. 1, n. 2, p. 22, doi. 10.18405/recfin20130202

By:

de Oliveira Batista, Evaldo Basílio;
Formigoni, Henrique

Publication type:

Article

Scientific Grounds for Brand New -- Institutional -- Accounting Theory.

Published in:

Accounting & Finance / Oblìk ì Fìnansi, 2013, n. 61, p. 29

By:

ZHUK, V. M.

Publication type:

Article

Hold Your Head Standards High.

Published in:

Journal of Government Financial Management, 2017, v. 66, n. 2, p. 24

By:

Smith-Christian, Veronica;
Johnson, Kenny

Publication type:

Article

To Converge or Not to Converge?

Published in:

Journal of Government Financial Management, 2008, v. 57, n. 1, p. 14

By:

Payne, Wendy M.;
Ranagan, Julia E.

Publication type:

Article

A QUALITATIVE ANALYSIS OF THE GLOBAL IFRS ADOPTION. TRUSTEES PERSPECTIVE.

Published in:

Journal of Public Administration, Finance & Law, 2017, n. 11, p. 145

By:

PANAGIOTIS, Gargalis

Publication type:

Article

ACCOUNTING REVENUE GOVERNANCE.

Published in:

Financial Executive, 2013, v. 29, n. 10, p. 26

By:

Fazio, Peter;
Johnson, Jeff

Publication type:

Article

Proposed New Lease Rules: What Now?

Published in:

Financial Executive, 2013, v. 29, n. 9, p. 11

By:

DAVIS, BETTY F.

Publication type:

Article

Revene Recognition Realized.

Published in:

Financial Executive, 2013, v. 29, n. 8, p. 3

By:

Cheney, Glenn Alan

Publication type:

Article

Japanese Uncertainty in a Shift to IFRS.

Published in:

Financial Executive, 2013, v. 29, n. 6, p. 40

By:

Burkholder, Steve

Publication type:

Article

New Lease Accounting Proposal: What it Means and What Companies Can Do to Prepare.

Published in:

Financial Executive, 2013, v. 29, n. 6, p. 11

By:

DAY, RICK;
STUART, RICH

Publication type:

Article

IASB Calls for Behavioral Change Regarding Disclosure.

Published in:: 2013
Publication type:: Proceeding

FASB, IASB RELEASE EXPOSURE DRAFT ON LEASE ACCOUNTING.

Published in:: Financial Executive, 2013, v. 29, n. 5, p. 7
Publication type:: Article

Q&A with Newly Appointed IASB Board Member Gary Kabureck.

Published in:

2013

By:

MALONZA, LORRAINE;
MCBRIDE, TRACY;
ORENSTEIN, EDITH

Publication type:

Interview

Joint Effort Needed to Tackle Disclosure.

Published in:

Financial Executive, 2013, v. 29, n. 3, p. 9

By:

HEFFES, ELLEN M.

Publication type:

Article

Dealing with the Implications of Accounting Change.

Published in:

Financial Executive, 2012, v. 28, n. 9, p. 36

By:

Arnold, Jerry;
Blisard, Brian;
Duggan, Joseph

Publication type:

Article

Are CFOs Better Served with Principles-Based Accounting Standards?

Published in:

Financial Executive, 2012, v. 28, n. 8, p. 24

By:

Illiano, Gary

Publication type:

Article

The State of Major FASB IASB Convergence Projects.

Published in:

Financial Executive, 2012, v. 28, n. 7, p. 24

By:

Garmong, Sydney K.

Publication type:

Article

IFRS YES, NO, MAYBE.

Published in:: Financial Executive, 2011, v. 27, n. 8, p. 39
Publication type:: Article

Revenue Recognition: Comment Letters Help Shape Future Guidance.

Published in:: Financial Executive, 2011, v. 27, n. 8, p. 30
Publication type:: Article

IFRS Convergence or Divergence? Updating the MoU Projects.

Published in:: Financial Executive, 2011, v. 27, n. 7, p. 14
Publication type:: Article

It's June 2011: Where are the Converged Accounting Standards?

Published in:

Financial Executive, 2011, v. 27, n. 5, p. 16

By:

CHENEY, GLENN A.

Publication type:

Article

Preparing for an Avalanche of Changes in Standards.

Published in:

Financial Executive, 2011, v. 27, n. 3, p. 14

By:

KROLL, KAREN

Publication type:

Article

New FASB Chairman Leslie Seidman Hits the Ground Running.

Published in:

2011

By:

Heffes, Ellen M.

Publication type:

Interview

Accounting Standard-Setting: CONVERGENCE Drives More Change.

Published in:

Financial Executive, 2011, v. 27, n. 1, p. 22

By:

Munter, Paul

Publication type:

Article

IMPROVING MD&A A National Necessity.

Published in:

Financial Executive, 2010, v. 26, n. 10, p. 53

By:

Tarca, Ann;
Street, Donna L.;
Aerts, Walter

Publication type:

Article

Changing of the Guard at the IASB.

Published in:

Financial Executive, 2010, v. 26, n. 9, p. 10

By:

Ladd, Scott

Publication type:

Article

Convergence with Whom? The Shift to the 'Investor Model' of Accounting.

Published in:

Financial Executive, 2010, v. 26, n. 5, p. 14

By:

Thrower, Andy

Publication type:

Article

FINANCIAL REPORTING FOR THE NEXT DECADE.

Published in:

Financial Executive, 2010, v. 26, n. 1, p. 44

By:

Munter, Paul

Publication type:

Article

Are Operating Leases Dead?

Published in:

Financial Executive, 2009, v. 25, n. 10, p. 63

By:

Boyadjis, George

Publication type:

Article

FASB, IASB Recommit to IFRS MoU.

Published in:: Financial Executive, 2009, v. 25, n. 10, p. 17
Publication type:: Article

Sir David Tweedie Asks: 'What's the U.S. Going to do About IFRS?

Published in:

Financial Executive, 2009, v. 25, n. 9, p. 14

By:

Heffes, Ellen M.

Publication type:

Article

Adopting IFRS for SMEs: Feedback From Around the Globe.

Published in:

Financial Executive, 2009, v. 25, n. 8, p. 14

By:

Pacter, Paul

Publication type:

Article

IFRS For MOST Private Companies GO LIVE.

Published in:

Financial Executive, 2009, v. 25, n. 7, p. 28

By:

Pacter, Paul

Publication type:

Article

EXTREME Makeover for Financial Statements.

Published in:

Financial Executive, 2009, v. 25, n. 3, p. 44

By:

DiFabio, Christine

Publication type:

Article

Can Spring Spawn Optimism?

Published in:

Financial Executive, 2009, v. 25, n. 3, p. 8

By:

Heffes, Ellen M.

Publication type:

Article

Much at Stake for Global Accounting Model.

Published in:: Financial Executive, 2008, v. 24, n. 10, p. 12
Publication type:: Article

Simplifying IFRS for Private Entities.

Published in:

Financial Executive, 2008, v. 24, n. 9, p. 14

By:

Pacter, Paul

Publication type:

Article

IFRS Section: Focus on Private Companies.

Published in:

Financial Executive, 2008, v. 24, n. 9, p. 14

By:

Heffes, Ellen M.

Publication type:

Article

United Nations Works to Develop Accounting for SMEs.

Published in:

Financial Executive, 2008, v. 24, n. 8, p. 16

By:

Morris, David M.

Publication type:

Article

IFRS: Leading Companies, Auditors, Regulators All Say, 'Start Now'

Published in:

Financial Executive, 2008, v. 24, n. 6, p. 13

By:

Orenstein, Edith

Publication type:

Article

fei news.

Published in:: Financial Executive, 2008, v. 24, n. 1, p. 63
Publication type:: Article

the Research forum.

Published in:: Financial Executive, 2008, v. 24, n. 1, p. 47
Publication type:: Article