Search Results - subject:"STANDARDS"

Competition, Compatability and Standards: The Economics of Horses, Penguins and Lemmings

Forrell, Joseph; Solaner, Garth - Institute of Business and Economic Research (IBER), … - 1986

Persistent link: https://www.econbiz.de/10010843295

The Development of Voluntary Cash Flow Statements in Germany and the Influence of International Reporting Standards

Leuz, Christian - 1999

recommendations of the German accounting profession, IAS 7 as well as the respective standards of other countries. The idea of the … evolution of German professional recommendations and respective international standards. The cross-sectional determinants of …

Persistent link: https://www.econbiz.de/10005840362

“Interests” and accounting standard setting in Malaysia

Susela, Selvaraj D. - In: Accounting, Auditing & Accountability Journal 12 (1999) 3, pp. 358-387

This paper offers insights into the conflicts and tensions within the Malaysian accounting profession and the power struggle therein to dominate the accounting standard setting process, within the context of a rapidly developing country. It shows how interest groups and parochial interests,...

Persistent link: https://www.econbiz.de/10014641650

The conceptual underwear of financial reporting

Page, Michael; Spira, Laura - In: Accounting, Auditing & Accountability Journal 12 (1999) 4, pp. 489-501

accounting principles. The effect of the replacement is examined in the context of UK Accounting Standards Board’s (ASB’s) draft …, such as marketing standards to preparers and users. The use of metaphors inevitably entails the importation of “baggage …

Persistent link: https://www.econbiz.de/10014641655