HAS THE IASB SUCCESSFULLY ACHIEVED ITS STATED GOALS? A LITERATURE SYNTHESIS AND THEORETICAL MODEL.
- Published in:
- Journal of Theoretical Accounting Research, 2025, v. 21, n. 1, p. 80
- By:
- Publication type:
- Article
Works matching DE "INTERNATIONAL Accounting Standards Board"
Results: 712
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ინვესტიციების შეფასება წილობრივი მეთოდ...
- Published in:
- Economics & Business (1987-5789), 2025, n. 1, p. 162, doi. 10.52340/eab.2025.17.01.10
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- Publication type:
- Article
3
"IFRS 18 - FİNANSAL TABLOLARDA SUNUM VE AÇIKLAMA" STANDARDI'NIN SUNDUĞU RAPORLAMA YENİLİKLERİNE DAİR BİR DEĞERLENDİRME.
- Published in:
- Financial Analysis / Mali Cozum Dergisi, 2025, v. 35, n. 189, p. 749
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- Publication type:
- Article
4
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
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- Publication type:
- Article
5
Mandatory IFRS Adoption and the Usefulness of Accounting Information in Predicting Future Earnings and Cash Flows.
- Published in:
- International Journal of Accounting (World Scientific), 2025, v. 60, n. 1, p. 1, doi. 10.1142/S1094406024500161
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- Publication type:
- Article
6
Negative Tone in Lobbying the International Accounting Standards Board.
- Published in:
- International Journal of Accounting (World Scientific), 2019, v. 54, n. 3, p. 1, doi. 10.1142/S1094406019500100
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- Publication type:
- Article
7
وعاء الزكاة في ظل معايير المحاسبية اإلسالمية.
- Published in:
- Economic & Managerial Researshes, 2018, v. 12, n. 2, p. 177
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- Publication type:
- Article
8
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
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- Publication type:
- Article
9
The Impact of Hedge Accounting on a Firm Market Value.
- Published in:
- European Financial & Accounting Journal, 2024, v. 19, n. 1, p. 21, doi. 10.18267/j.efaj.284
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- Publication type:
- Article
10
TMS 17 Kiralama İşlemleri Standardından TFRS 16 Kiralamalar Standardına Geçişte BİST Şirketlerine Yönelik Sektörel Etkilerin Karşılaştırmalı Analizi.
- Published in:
- Celal Bayar University Journal of Social Sciences / Celal Bayar Üniversitesi Sosyal Bilimler Dergisi, 2020, v. 18, n. 2, p. 209, doi. 10.18026/cbayarsos.632089
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- Publication type:
- Article
11
COMPREHENSIVE INCOME AND STOCK PRICE: THE CASE OF THE ENERGY INDUSTRY.
- Published in:
- Financial Sciences / Nauki o Finansach, 2021, v. 26, n. 1, p. 73, doi. 10.15611/fins.2021.1.05
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- Publication type:
- Article
12
FINANCIAL REPORTING IN THE USA: USE OF THE IFRS.
- Published in:
- Financial Sciences / Nauki o Finansach, 2013, v. 2, n. 15, p. 23
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- Publication type:
- Article
13
APPLICATION AND CHALLENGES OF INTERNATIONAL FINANCIAL REPORTING STANDARD TO INDIAN CORPORATE.
- Published in:
- CLEAR International Journal of Research in Commerce & Management, 2015, v. 6, n. 11, p. 39
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- Publication type:
- Article
14
IFRS: PROSPECT AND PROBLEM IN INDIA.
- Published in:
- CLEAR International Journal of Research in Commerce & Management, 2015, v. 6, n. 4, p. 48
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- Publication type:
- Article
15
Harmonizing Internationally to Harmonize Internally: Accounting for a Global Exit from the EU's Decision Trap.
- Published in:
- Journal of Common Market Studies, 2017, v. 55, n. 4, p. 815, doi. 10.1111/jcms.12511
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- Publication type:
- Article
16
Inflicting Loss on Investors through Cooked Books: Assessing Accounting Fraud in China.
- Published in:
- China Business Review, 2016, p. 1
- Publication type:
- Article
17
A Note on the New International Accounting Standards Board (IASB) Pronouncement IAS No. 19 (R).
- Published in:
- Compensation & Benefits Review, 2013, v. 45, n. 1, p. 54, doi. 10.1177/0886368713485039
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- Publication type:
- Article
18
UFRS 15 - Müşteri Sözleşmelerinden Elde Edilen Hasılat Standardının İncelenmesi Ve Telekomünikasyon Sektörüne İlişkin Bir Uygulama.
- Published in:
- Journal of Finance Letters / Maliye Finans Yazıları Dergisi, 2015, v. 29, n. 103, p. 219, doi. 10.33203/mfy.307964
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- Publication type:
- Article
19
ASSESSMENT PARADIGM IN ACCOUNTING.
- Published in:
- Agricultural Management / Lucrari Stiintifice Seria I, Management Agricol, 2013, v. 15, n. 3, p. 92
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- Publication type:
- Article
20
SENSITIZING THE ROMANIAN ACCOUNTING ENVIRONMENT WITH THE GENERAL ACCOUNTING POLICIES REGARDING PROVISION EVALUATION AND WITH THE RECOGNITION CRITERIA OF ASSETS AND CONTINGENT LIABILITIES.
- Published in:
- Agricultural Management / Lucrari Stiintifice Seria I, Management Agricol, 2009, v. 11, n. 3, p. 1
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- Publication type:
- Article
21
Network Effects in Countries' Adoption of IFRS.
- Published in:
- Accounting Review, 2014, v. 89, n. 4, p. 1517, doi. 10.2308/accr-50717
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- Publication type:
- Article
22
Auditor Style and Financial Statement Comparability.
- Published in:
- Accounting Review, 2014, v. 89, n. 2, p. 605, doi. 10.2308/accr-50642
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- Publication type:
- Article
23
The Evolution of the IASC into the IASB, and the Challenges it Faces.
- Published in:
- Accounting Review, 2012, v. 87, n. 3, p. 807, doi. 10.2308/accr-10246
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- Publication type:
- Article
24
The Role of the IASB and Auditing Standards in the Aftermath of the 2008/2009.
- Published in:
- European Law Journal, 2010, v. 16, n. 5, p. 604, doi. 10.1111/j.1468-0386.2010.00525.x
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- Publication type:
- Article
25
Compliance with IAS Disclosure Requirements by Financial Institutions in Uganda.
- Published in:
- Journal of African Business, 2005, v. 6, n. 1/2, p. 93, doi. 10.1300/J156v06n01_06
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- Publication type:
- Article
26
EU, US and international accounting standards: a delicate balancing act in governing global finance.
- Published in:
- Journal of European Public Policy, 2011, v. 18, n. 3, p. 443, doi. 10.1080/13501763.2011.551083
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- Publication type:
- Article
27
Sectoral analysis of the impact of IFRS 16 and COVID-19 on the indicators of Brazilian lessees.
- Published in:
- Revista Contabilidade & Finanças - USP, 2023, v. 34, n. 93, p. 1, doi. 10.1590/1808-057x20231673.en
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- Publication type:
- Article
28
Timeliness of goodwill impairment in Brazilian companies.
- Published in:
- Revista Contabilidade & Finanças - USP, 2022, v. 33, n. 90, p. 1, doi. 10.1590/1808-057x20221579.en
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- Publication type:
- Article
29
Accounting for bitcoins in light of IFRS and tax aspects.
- Published in:
- Revista Contabilidade & Finanças - USP, 2020, v. 31, n. 83, p. 275, doi. 10.1590/1808-057x201909110
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- Publication type:
- Article
30
Advances and opportunities in international accounting research.
- Published in:
- 2019
- By:
- Publication type:
- Editorial
31
EDITORIAL.
- Published in:
- Revista Contabilidade & Finanças - USP, 2014, v. 25, p. 299, doi. 10.1590/1808-057x201400030
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- Publication type:
- Article
32
Lobbying on Accounting Regulation: Evidence from the Oil Industry.
- Published in:
- Revista Contabilidade & Finanças - USP, 2014, v. 25, n. 65, p. 124
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- Publication type:
- Article
33
Does the Standard-Setter's Opinion Matter? An Analysis of the Impact of the IASB Letter's Disclosure on the Stock Returns of European Banks with Greek Bond Exposure.
- Published in:
- Revista Contabilidade & Finanças - USP, 2014, v. 25, n. 64, p. 79, doi. 10.1590/S1519-70772014000100007
- By:
- Publication type:
- Article
34
ACCOUNTING QUALITY AND THE ADOPTION OF IASB STANDARDS - PORTUGUESE EVIDENCE.
- Published in:
- Revista Contabilidade & Finanças - USP, 2008, n. 48, p. 103, doi. 10.1590/s1519-70772008000300009
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- Publication type:
- Article
35
Financial Reporting for Pollution Reduction Programs.
- Published in:
- Management Science, 2020, v. 66, n. 12, p. 6015, doi. 10.1287/mnsc.2019.3416
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- Publication type:
- Article
36
A Matter of Principle: Accounting Reports Convey Both Cash-Flow News and Discount-Rate News.
- Published in:
- Management Science, 2019, v. 65, n. 12, p. 5584, doi. 10.1287/mnsc.2018.3187
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- Publication type:
- Article
37
تأ ثري تطبيق املعيار احملاس يب ادلويل 33 رحبية السهم الواحد يف ختفيض اخملاطر املالية غري النظامية / دراسة تطبيقية يف عينة من الرشاكت التجارية اخلاصة املدرجة يف سوق العراق ل لوراق املالية.
- Published in:
- Journal of Administration & Economics, 2022, n. 134, p. 145, doi. 10.31272/JAE.45.2022.134.10
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- Publication type:
- Article
38
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:
- Publication type:
- Article
39
A QUALITATIVE ANALYSIS OF THE GLOBAL IFRS ADOPTION. TRUSTEES PERSPECTIVE.
- Published in:
- Journal of Public Administration, Finance & Law, 2017, n. 11, p. 145
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- Publication type:
- Article
40
Ambiguities in Accounting and their Impact on Regulatory Arbitrage: A Study on the Anchoring of the Rights and Obligations Approach in the IASB's Conceptual Framework.
- Published in:
- Accounting, Economics & Law, 2021, v. 11, n. 2, p. 161, doi. 10.1515/ael-2019-0049
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- Publication type:
- Article
41
Accounting for Europe's Economy and Society: Considerations for Financial Stability, Economic Development and the Public Good.
- Published in:
- Accounting, Economics & Law, 2017, v. 7, n. 2, p. 65, doi. 10.1515/ael-2017-0018
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- Publication type:
- Article
42
Does Stewardship Still Have A Role?
- Published in:
- Accounting Historians Journal, 2018, v. 45, n. 1, p. 69, doi. 10.2308/aahj-10585
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- Publication type:
- Article
43
THE EVOLUTION OF THE RELATIONSHIP BETWEEN THE US FINANCIAL ACCOUNTING STANDARDS BOARD AND THE INTERNATIONAL ACCOUNTING STANDARD SETTERS: 1973-2008.
- Published in:
- Accounting Historians Journal, 2012, v. 39, n. 1, p. 1, doi. 10.2308/0148-4184.39.1.1
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- Publication type:
- Article
44
OWNERSHIP STRUCTURE AND INTERACTION EFFECTS OF FIRM PERFORMANCE ON MANAGEMENT COMMENTARY DISCLOSURES.
- Published in:
- Journal of Global Management, 2011, v. 2, n. 2, p. 124
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- Publication type:
- Article
45
Awareness About Proposed Update of IFRS for SMEs: A Survey on HEIs in Kerala.
- Published in:
- IUP Journal of Accounting Research & Audit Practices, 2025, v. 24, n. 1, p. 291, doi. 10.71329/IUPJARAP/2025.24.1.291-307
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- Publication type:
- Article
46
The Impact of Covid-19 on IAS 1 Presentation of Financial Statements.
- Published in:
- IUP Journal of Accounting Research & Audit Practices, 2022, v. 21, n. 1, p. 7
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- Publication type:
- Article
47
Accounting for Intangible Assets: An Analysis of IFRS and Non-IFRS Based Accounting Standards.
- Published in:
- IUP Journal of Accounting Research & Audit Practices, 2020, v. 19, n. 1, p. 53
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- Publication type:
- Article
48
IFRS in India: Financial Implications in Select Companies.
- Published in:
- IUP Journal of Accounting Research & Audit Practices, 2018, v. 17, n. 1, p. 7
- By:
- Publication type:
- Article
49
The Valuation of Investment Property Under Construction: UK REITs' Compliance with Disclosure Requirements.
- Published in:
- IUP Journal of Accounting Research & Audit Practices, 2012, v. 11, n. 3, p. 31
- By:
- Publication type:
- Article
50
ACCOUNTING REGULATION OF FINANCIAL REPORTING BY SMALL AND MEDIUM-SIZED ENTITIES WITH NO PUBLIC ACCOUNTABILITY.
- Published in:
- Economic Themes, 2016, v. 54, n. 3, p. 425, doi. 10.1515/ethemes-2016-0021
- By:
- Publication type:
- Article