Search Results - subject:"IAESB"

Field-configuring events and the failure to standardise accounting for carbon emissions

Giordano-Spring, Sophie; Larrinaga, Carlos; … - In: Accounting, auditing & accountability journal 37 (2024) 9, pp. 216-247

Persistent link: https://www.econbiz.de/10015207260

Maintaining and extending hegemony : the politics of accounting standard setting

Warren, Rebecca - In: Critical perspectives on accounting : an international … 99 (2024), pp. 1-20

Persistent link: https://www.econbiz.de/10015065525

Choice of participation method in setting international accounting standards : evidence from EFRAG as an intermediary for indirect participation

Gäumann, Martin; Dobler, Michael - In: The international journal of accounting 59 (2024) 1, pp. 1-55

Persistent link: https://www.econbiz.de/10014532239

La résonnance d’un plaidoyer au cours d’un processus de concertation sur une norme comptable : le cas des activités extractives

Blum, Véronique; Nhu Tuyen Le; Gumb, Bernard - In: Revue française de gestion industrielle : RFGI 38 (2024) 1, pp. 13-34

Persistent link: https://www.econbiz.de/10015050457

Field-configuring events and the failure to standardise accounting for carbon emissions

Giordano-Spring, Sophie; Larrinaga, Carlos; … - In: Accounting, Auditing & Accountability Journal 37 (2024) 9, pp. 216-247

markets, relegated to the research pipeline, and forgotten. The obstacles that the IASB and EFRAG found in presenting …

Persistent link: https://www.econbiz.de/10015340379

International Financial Reporting Standards Updates and Challenges

Sreseli, Nana; Sreseli, rusudan - 2023

The International Financial Reporting Standards Foundation is a public interest foundation focused on designing and implementing standards that are compatible, comprehensive, and understandable all across the globe. IFRS has been continuously transforming its policies amid covid-19 and...

Persistent link: https://www.econbiz.de/10013551794

Cross-country diversity and non-IFRS financial performance measures

Clinch, Greg; Tarca, Ann; Wee, Marvin - In: Accounting and finance 63 (2023) 2, pp. 2473-2502

Persistent link: https://www.econbiz.de/10014302103

International Financial Reporting Standards Updates and Challenges

Sreseli, Nana; Sreseli, rusudan - 2023

Persistent link: https://www.econbiz.de/10015335667

The implication of IFRS financial instruments disclosure on value relevance

Alsarayreh, Taleb; Altarawneh, Mohammad Saleh; Eltweri, … - In: Journal of Risk and Financial Management 15 (2022) 10, pp. 1-17

The main objective of this research is to examine the effects of financial instruments declared under IFRSs on value relevance over thirteen years. The research sample included 35 European enterprises that were listed on the main market of the London Stock Exchange from 2007 to 2019. This study...

Persistent link: https://www.econbiz.de/10014332677

What influences the implementation of IFRS for SMEs? : the Brazilian case

Gonçalves, Flauzeliton José Aparecido; Moura, André … - In: Accounting and finance 62 (2022) 2, pp. 2947-2992

Persistent link: https://www.econbiz.de/10013325752