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subject:"Umweltmanagement"
~isPartOf:"Abacus : a journal of accounting, finance and business studies"
~isPartOf:"World Bank E-Library Archive"
~subject:"IFRS"
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Abacus : a journal of accounting, finance and business studies
World Bank E-Library Archive
Business strategy and the environment
15
Journal of business ethics : JOBE
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The early years of the International Accounting Standards Committee
9
The TQM journal : the international review of organizational improvement
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Globale Finanzberichterstattung : Entwicklung, Anwendung und Durchsetzung von IFRS ; Festschrift für Liesel Knorr
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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1
Concepts-based accounting standards
Penno, Mark
- In:
Abacus : a journal of accounting, finance and business …
58
(
2022
)
2
,
pp. 209-232
Persistent link: https://www.econbiz.de/10013396018
Saved in:
2
Agenda entrance complexity in international accounting standard setting : the case of IFRS for SMEs
Ram, Ronita
;
Newberry, Susan
- In:
Abacus : a journal of accounting, finance and business …
53
(
2017
)
4
,
pp. 485-512
Persistent link: https://www.econbiz.de/10011825684
Saved in:
3
Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.8 Accounting Standard-setting
World Bank
-
2017
The purpose of this report is to gain an understanding of the governance arrangements and procedures for setting accounting and financial reporting standards in a jurisdiction, covering: (a) the adoption of International Financial Reporting Standards (IFRS) where applicable, and (b) national...
Persistent link: https://www.econbiz.de/10012248287
Saved in:
4
Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.2 Auditing Standards Analysis
World Bank
-
2017
To a great extent, the quality of financial reporting depends on the quality of the Accounting and Auditing standards on which the reporting and auditing requirements are based. The objective of the auditing standards analysis is to compare the national standards used to conduct audits of...
Persistent link: https://www.econbiz.de/10012248295
Saved in:
5
Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.1 Financial Reporting Standards Analysis
World Bank
-
2017
The quality of financial reporting depends to a great extent on the quality of the Accounting and Auditing (A&A) standards on which the reporting is based. Accounting standards are seen as a critical language of business. In countries seeking to improve their business environment to attract...
Persistent link: https://www.econbiz.de/10012248296
Saved in:
6
The purpose of financial reporting : the case for coherence in the conceptual framework and standards
Sutton, David B.
;
Cordery, Carolyn
;
Van Zijl, Tony
- In:
Abacus : a journal of accounting, finance and business …
51
(
2015
)
1
,
pp. 116-141
Persistent link: https://www.econbiz.de/10011402559
Saved in:
7
Hicksian income in the conceptual framework
Bromwich, Michael
;
Macve, Richard
;
Sunder, Shyam
- In:
Abacus : a journal of accounting, finance and business …
46
(
2010
)
3
,
pp. 348-376
Persistent link: https://www.econbiz.de/10008661587
Saved in:
8
Relevance of academic research and researchers' role in the IASB's financial reporting standard setting
Fülbier, Rolf Uwe
;
Hitz, Joerg-Markus
;
Sellhorn, Thorsten
- In:
Abacus : a journal of accounting, finance and business …
45
(
2009
)
4
,
pp. 455-492
Persistent link: https://www.econbiz.de/10003921472
Saved in:
9
Reflections on the revision of the IASB framework by EAA academics
Peasnell, Ken V.
;
Dean, Graeme W.
;
Gebhardt, Günther
- In:
Abacus : a journal of accounting, finance and business …
45
(
2009
)
4
,
pp. 518-527
Persistent link: https://www.econbiz.de/10003921478
Saved in:
10
Principles- versus rules-based accounting standards : the FASB's standard setting strategy
Benston, George J.
;
Bromwich, Michael
;
Wagenhofer, Alfred
- In:
Abacus : a journal of accounting, finance and business …
42
(
2006
)
2
,
pp. 165-188
Persistent link: https://www.econbiz.de/10003537427
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