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  • Search: subject:"IASB-FASB"
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Year of publication
Subject
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Value-relevance 4 comprehensive income 4 IASB / FASB joint project 3 other comprehensive income 3 performance reporting 3 summary accounting income 3 IFRS 2 Résultat global 2 Accounting for leases 1 Accounting standards 1 Comment letters 1 Comprehensive income 1 Degré de pertinence 1 Dirty surplus 1 Dirty surplus flow 1 IASB / FASB « performance reporting » project 1 IASB-FASB 1 Lobbying 1 Normes comptables internationales 1 Projet performance reporting de l’IASB-FASB 1 Reporting de la performance 1 Résultat net 1 Standard-setting process 1 Summary income measures 1 degré de pertinence 1 dirty surplus 1 projet Performance Reporting de l'IASB-FASB 1 reporting de la performance 1 résultat net 1
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Online availability
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Free 5 Undetermined 1
Type of publication
All
Book / Working Paper 5 Article 1
Type of publication (narrower categories)
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Article in journal 1 Aufsatz in Zeitschrift 1
Language
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Undetermined 4 English 1 Spanish 1
Author
All
Casta, Jean-François 5 Ramond, Olivier 5 Lin, Stephen 3 Batsch, Laurent 2 Mellado, Lucia 1 Parte, Laura 1
Institution
All
HAL 2 Université Paris-Dauphine (Paris IX) 2 Université Paris-Dauphine 1
Published in...
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Economics Papers from University Paris Dauphine 2 Post-Print / HAL 2 Open Access publications from Université Paris-Dauphine 1 Revista de contabilidad : RC-SAR 1
Source
All
RePEc 5 ECONIS (ZBW) 1
Showing 1 - 6 of 6
Cover Image
Determinants of corporate lobbying intensity in the lease standard-setting process
Mellado, Lucia; Parte, Laura - In: Revista de contabilidad : RC-SAR 20 (2017) 2, pp. 131-142
Persistent link: https://www.econbiz.de/10011780449
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Résultat et performance financière en normes IFRS : quel est le contenu informatif du comprehensive income ?
Ramond, Olivier; Batsch, Laurent; Casta, Jean-François - Université Paris-Dauphine (Paris IX) - 2007
In 2003, the IASB and the US FASB formed a Joint International Group (JIG) whose objective was to carry out a project originally untitled « Performance Reporting » establishing new international financial reporting standards for performance reporting. By envisaging the use of a comprehensive...
Persistent link: https://www.econbiz.de/10011093898
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Value Relevance of Summary Accounting Income Measures: Evidence from Major European Capital Markets
Casta, Jean-François; Ramond, Olivier; Lin, Stephen - HAL - 2008
strongly supports the ideology underlying the IASB/FASB 'Performance Reporting' joint project, and provides evidence supporting …
Persistent link: https://www.econbiz.de/10010540564
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Cover Image
Value Relevance of Summary Accounting Income Measures: Evidence from Major European Capital Markets
Lin, Stephen; Ramond, Olivier; Casta, Jean-François - Université Paris-Dauphine (Paris IX) - 2008
strongly supports the ideology underlying the IASB/FASB ‘Performance Reporting’ joint project, and provides evidence supporting …
Persistent link: https://www.econbiz.de/10010708602
Saved in:
Cover Image
Résultat et performance financière en normes IFRS : Quel est le contenu informatif du Comprehensive Income ?
Ramond, Olivier; Casta, Jean-François; Batsch, Laurent - HAL - 2007
L'IASB et le FASB ont formé en 2003 un groupe de travail commun en vue de faire avancer le projet de création de normes de reporting de la performance financière. Intitulé à l'origine " Performance Reporting " et se référant à une conception étendue du résultat -- le comprehensive...
Persistent link: https://www.econbiz.de/10010538744
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Cover Image
Value Relevance of Summary Accounting Income Measures: Evidence from Major European Capital Markets.
Lin, Stephen; Ramond, Olivier; Casta, Jean-François - Université Paris-Dauphine
strongly supports the ideology underlying the IASB/FASB ‘Performance Reporting’ joint project, and provides evidence supporting …
Persistent link: https://www.econbiz.de/10008551618
Saved in:
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