The effect of principles-based standards on financial statement comparability : the case of SFAS-142
Anthony Chen, James (Jianxin) Gong, Richard (Hung-Yuan) Lu
| Year of publication: |
2020
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|---|---|
| Authors: | Chen, Anthony ; Gong, James Jianxin ; Lu, Richard Hung-Yuan |
| Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 49.2020, p. 1-15
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| Subject: | Comparability | Principles-based standards | Verifiability | Goodwill | IFRS | Vergleich | Comparison | Bilanzierungsgrundsätze | Accounting standards | Standardisierung | Standardization | Jahresabschluss | Financial statement | Geschäftswert |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.adiac.2020.100474 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012390485