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Brouwer, Arjan
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Discussion of Barker and Teixeira (2018, "Gaps in the IFRS conceptual framework", Accounting in Europe, 15) and Van Mourik and Katsuo ( 2018, "Profit or loss in the IASB conceptual framework", Accounting in Europe, 15)
Walton, Peter J.
- In:
Accounting in Europe
15
(
2018
)
2
,
pp. 193-199
Persistent link: https://www.econbiz.de/10011997727
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The European IFRS endorsement process : in search of a single voice
Mourik, Carien van
;
Walton, Peter
- In:
Accounting in Europe
15
(
2018
)
1
,
pp. 1-32
Persistent link: https://www.econbiz.de/10011997647
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3
Responsiveness of auditors to the audit risk standards : unique evidence from Big 4 audit firms
Niemi, Lasse
;
Knechel, W. Robert
;
Ojala, Hannu
;
Collis, Jill
- In:
Accounting in Europe
15
(
2018
)
1
,
pp. 33-54
Persistent link: https://www.econbiz.de/10011997657
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4
Joint audits: does the allocation of audit work affect audit quality and audit fees?
Haak, Marcel
;
Muraz, Michelle
;
Zieseniß, Roland
- In:
Accounting in Europe
15
(
2018
)
1
,
pp. 55-80
Persistent link: https://www.econbiz.de/10011997667
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5
Voluntary auditing: a synthesis of the literature
Haapamäki, Elina
- In:
Accounting in Europe
15
(
2018
)
1
,
pp. 81-104
Persistent link: https://www.econbiz.de/10011997669
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6
The impact of IFRS 16 on key financial ratios : a new methodological approach
Morales-Díaz, José
;
Zamora-Ramírez, Constancio
- In:
Accounting in Europe
15
(
2018
)
1
,
pp. 105-133
Persistent link: https://www.econbiz.de/10011997675
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7
A note on the proprietary and entity perspectives in financial statements : the implications for two current controversial issues
Schmidt, Martin
- In:
Accounting in Europe
15
(
2018
)
1
,
pp. 134-147
Persistent link: https://www.econbiz.de/10011997686
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8
Gaps in the IFRS conceptual framework
Barker, Richard
;
Teixeira, Alan
- In:
Accounting in Europe
15
(
2018
)
2
,
pp. 153-166
Persistent link: https://www.econbiz.de/10011997709
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9
Articulation, profit or loss and OCI in the IASB conceptual framework : different shades of clean (or dirty) surplus
Mourik, Carien van
;
Asami, Yuko Katsuo
- In:
Accounting in Europe
15
(
2018
)
2
,
pp. 167-192
Persistent link: https://www.econbiz.de/10011997712
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10
Making deferred taxes relevant
Brouwer, Arjan
;
Naarding, Ewout
- In:
Accounting in Europe
15
(
2018
)
2
,
pp. 200-230
Persistent link: https://www.econbiz.de/10011997734
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