Search Results - subject:"STANDARDS"

Reporting of leases in financial statements

Myers, John H. - 1962

Persistent link: https://www.econbiz.de/10014378566

Reflections of a former member of the FASB

Schuetze, Walter - 1978

Persistent link: https://www.econbiz.de/10003984633

Accounting in Europe

Lafferty, Michael - 1975

Persistent link: https://www.econbiz.de/10003612390

Financial reporting of long-term leases

Malandro, Rudolph - 1965

Persistent link: https://www.econbiz.de/10002425895

The French International Accounts, 1880–1913

White, Harry D. - 1933

Frontmatter -- Preface -- Contents -- List of Charts -- Chapter I. Introduction -- Part I. The International Accounts -- Chapter II. The commodity balance of trade -- Chapter III. Transportation earnings -- Chapter IV. Tourist expenditures, immigrant remittances, home Government expenditures in...

Persistent link: https://www.econbiz.de/10014489674

International Accounting Standards (IAS)Implications for Financial Institutions

Seeger, Norbert - Frankfurt School of Finance & Management - 2001

Persistent link: https://www.econbiz.de/10005865839

Immaterielle Wirtschaftsgüter in den IAS-Konzernbilanzen deutscher Versicherungskonzerne: Substanz, Zukunftsgewinne oder Luft?

Farny, Dieter - Institut für Versicherungswissenschaft <Köln> - 2001

Der Autor untersucht die Rolle immaterieller Wirtschaftsgüter in den Konzernjahresabschlüssen nach IAS (International Accounting Standard) von deutschen Versicherungsunternehmen. Fünf der großen deutschen Versicherungskonzerne legen ihre Bilanzen nach IAS vor.

Persistent link: https://www.econbiz.de/10005844955

We’re off to see the wizard : An evaluation of directors’ and auditors’ experiences with the Financial Reporting Review Panel

Hines, Tony; McBride, Karen; Fearnley, Stella; Brandt, … - In: Accounting, Auditing & Accountability Journal 14 (2001) 1, pp. 53-84

The Financial Reporting Review Panel (FRRP) was an innovation in the UK as it was responsible for the previously little considered issue of ensuring compliance with financial reporting regulations. This paper draws on institutional theory to compare the stated aims, objectives and operating...

Persistent link: https://www.econbiz.de/10014640899

Controlling the standard‐setting agenda: the role of FRS 3

Weetman, Pauline - In: Accounting, Auditing & Accountability Journal 14 (2001) 1, pp. 85-109

The consensus‐based approach to setting accounting standards, which incorporates a formal consultation process, leads … and the responsiveness of the standard setters. FRS 3, as the first standard initiated by the UK Accounting Standards …

Persistent link: https://www.econbiz.de/10014640900

International accounting disharmony: the case of intangibles

Stolowy, Hervé; Jeny‐Cazavan, Anne - In: Accounting, Auditing & Accountability Journal 14 (2001) 4, pp. 477-497

IAS 1 (“Presentation of financial statements”) requires that application of all international standards is necessary in … order to comply officially with International Accounting Standards. This appears to be a key statement for the move towards … national and two international accounting standards approach intangibles, both in terms of definition and treatment. Shows that …

Persistent link: https://www.econbiz.de/10014640911