Search Results - subject:"Financial statement users"

Financial statement users' institutional logic

Durocher, Sylvain; Fortin, Anne - In: Journal of accounting and public policy 40 (2021) 2, pp. 1-23

Persistent link: https://www.econbiz.de/10012502546

A judaic approach to applying materiality concepts

Reinstein, Alan; Taylor, Eileen Z.; Miller, Cathleen L. - In: Research on professional responsibility and ethics in … 24 (2021), pp. 147-169

a slippery slope; (4) considering the importance of financial statement users’ needs in developing materiality criteria … materiality. These results should be of interest to auditors, financial statement users and others. …

Persistent link: https://www.econbiz.de/10014292122

Users' legitimacy perceptions about standard-setting processes

Durocher, Sylvain; Fortin, Anne; Allini, Alessandra; … - In: Accounting and business research 49 (2019) 2, pp. 206-243

Persistent link: https://www.econbiz.de/10012225817

Does IFRS 9 consider financial statement users' preferences with respect to IFRS 13 fair value hierarchy? : a suggestion to refine the definition of OCI

Herranz Martín, Felipe M.; García Osma, Beatriz - In: Estudios de economía aplicada : revista promovida por … 36 (2018) 2, pp. 515-536

Persistent link: https://www.econbiz.de/10011972801

Does other comprehensive income matter in credit-oriented systems? : analyzing the Italian context

Veltri, Stefania; Ferraro, Olga - In: Journal of international accounting auditing & taxation 30 (2018), pp. 18-31

Persistent link: https://www.econbiz.de/10011858749