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Search: subject:"Principle-based standards"
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Principle-based standards
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Standardisierung
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Standardization
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Accounting law
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Accounting standards
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Bilanzierungsgrundsätze
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Bilanzrecht
3
IFRS
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Accounting
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Rechnungswesen
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Gerechtigkeit
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Haftung
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IFRS 16
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Implementation
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Information value
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Informationswert
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Institutional infrastructure
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Institutionelle Infrastruktur
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Justice
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Lease term
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Leasing
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Liabilities
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Liability
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Procedural justice
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Prognose
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Prognoseverfahren
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Revenue recognition
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Rule-based standards
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Rules-based standards
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USA
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Bailey, Wendy J.
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Bierstaker, James L.
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Donelson, Dain C.
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Kopp, Lori S.
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Lombardi, Danielle R.
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Ma, Chensong
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McInnis, John M.
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Mergenthaler, Richard D.
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Ortiz-Gómez, Ma del Mar
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Sawers, Kimberly M.
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Vicente-Lama, Marta de
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Wang, Ruzhou
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Advances in accounting : a research annual
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Revista de Contabilidad
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The accounting review : a publication of the American Accounting Association
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The international journal of accounting
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ECONIS (ZBW)
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1
Interpretation of the concept of liabilities in lease accounting
Vicente-Lama, Marta de
;
Ortiz-Gómez, Ma del Mar
- In:
Revista de Contabilidad
28
(
2025
)
1
,
pp. 57-70
Persistent link: https://www.econbiz.de/10015396476
Saved in:
2
Principle-based
standards
and analyst forecasts : evidence from China
Wang, Ruzhou
;
Ma, Chensong
;
Wang, Xuanli
- In:
The international journal of accounting
60
(
2025
)
1
,
pp. 1-48
Persistent link: https://www.econbiz.de/10015399660
Saved in:
3
Moving toward a principle-based approach to U.S. accounting standard setting : a demand for procedural justice and accounting reform
Bailey, Wendy J.
;
Sawers, Kimberly M.
- In:
Advances in accounting : a research annual
43
(
2018
),
pp. 1-13
Persistent link: https://www.econbiz.de/10011976261
Saved in:
4
Are financial professionals ready for IFRS? : an exploratory study
Bierstaker, James L.
;
Kopp, Lori S.
;
Lombardi, Danielle R.
- In:
Advances in accounting : a research annual
35
(
2016
),
pp. 1-7
Persistent link: https://www.econbiz.de/10011713492
Saved in:
5
Rules-based accounting standards and litigation
Donelson, Dain C.
;
McInnis, John M.
;
Mergenthaler, …
- In:
The accounting review : a publication of the American …
87
(
2012
)
4
,
pp. 1247-1279
Persistent link: https://www.econbiz.de/10009581400
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