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~isPartOf:"International journal of critical accounting : IJCA"
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Search: subject_exact:"SFAS (Statement of Financial Accounting Standard)"
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Accounting standards
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European accounting review
International journal of critical accounting : IJCA
Journal of accounting research
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
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48
Der Betrieb
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International GAAP ... : generally accepted accounting practice under international financial reporting standards
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Critical perspectives on accounting : an international journal for social and organizational accountability
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International business and economics research journal
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ECONIS (ZBW)
49
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1
Did the fasb codification reduce the complexity of applying U.S. GAAP?
Binz, Oliver
;
Hills, Robert
;
Kubic, Matthew
- In:
Journal of accounting research
61
(
2023
)
5
,
pp. 1479-1530
Persistent link: https://www.econbiz.de/10014436521
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2
Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?
Hribar, Paul
;
Mergenthaler, Richard
;
Roeschley, Aaron
; …
- In:
Journal of accounting research
60
(
2022
)
1
,
pp. 299-351
Persistent link: https://www.econbiz.de/10012820450
Saved in:
3
The relationship between non-GAAP earnings and aggressive estimates in reported GAAP numbers
Guggenmos, Ryan D.
;
Rennekamp, Kristina
;
Rupar, Kathy
; …
- In:
Journal of accounting research
60
(
2022
)
5
,
pp. 1915-1945
Persistent link: https://www.econbiz.de/10013465585
Saved in:
4
Conceptual framework for financial reporting 2018 : a critical review
Mondal, Ujjal
- In:
International journal of critical accounting : IJCA
12
(
2021
)
5
,
pp. 429-443
Persistent link: https://www.econbiz.de/10012939647
Saved in:
5
Jurisprudence and the conceptual framework project : the enduring ideas of Scott, Spacek and Stamp
Lakshminarayan, Srivatsan
- In:
International journal of critical accounting : IJCA
12
(
2021
)
5
,
pp. 444-464
Persistent link: https://www.econbiz.de/10012939648
Saved in:
6
IAS 17 vs. IFRS 16 : leasing contract and its consequences on the financial statements
Raita, Gabriel
- In:
International journal of critical accounting : IJCA
12
(
2021
)
6
,
pp. 465-476
Persistent link: https://www.econbiz.de/10013253364
Saved in:
7
Accounting reporting standards : attitudes toward cash flow reporting and the impact on share price
Whitten, Donna
;
Brahmasrene, Tantatape
- In:
International journal of critical accounting : IJCA
11
(
2019
)
1
,
pp. 26-39
Persistent link: https://www.econbiz.de/10012252964
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8
Determinants and consequences of a voluntary turn away from IFRS to local GAAP : evidence from Switzerland
Fiechter, Peter
;
Halberkann, Jerome
;
Meyer, Conrad
- In:
European accounting review
27
(
2018
)
5
,
pp. 955-989
Persistent link: https://www.econbiz.de/10011977320
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9
Uniform versus discretionary regimes in reporting information with unverifiable precision and a coordination role
Chen, Qi
;
Lewis, Tracy R.
;
Schipper, Katherine
;
Zhang, Yun
- In:
Journal of accounting research
55
(
2017
)
1
,
pp. 153-196
Persistent link: https://www.econbiz.de/10011658119
Saved in:
10
Evolution of the substance over form principle in the Italian GAAP from a comparative and international perspective
De Luca, Francesco
;
Di Berardino, Daniela
- In:
International journal of critical accounting : IJCA
9
(
2017
)
4
,
pp. 312-328
Persistent link: https://www.econbiz.de/10011856521
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