Transitory earnings components and the two faces of non-generally accepted accounting principles earnings
Young-Soo Choi; Steven Young
| Year of publication: |
2015
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|---|---|
| Authors: | Choi, Young-Soo ; Young, Steven |
| Published in: |
Accounting and finance : journal of the Accounting Association of Australia and New Zealand. - Richmond, Vic. : Wiley-Blackwell, ISSN 0810-5391, ZDB-ID 852471-3. - Vol. 55.2015, 1, p. 75-103
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| Subject: | Earnings thresholds | Financial Reporting Standard No 3 | Non-GAAP (pro forma) earnings | Transitory items | Bilanzierungsgrundsätze | Accounting standards | Gewinn | Profit | Bilanzpolitik | Accounting policy | IFRS | Gewinnermittlung | Profit determination | Einkommen | Income |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011306051