Search Results - subject:"Standard‐setting"

Introduction: standards and the global economy

Yates, JoAnne; Murphy, Craig - In: Business history review 96 (2022) 1, pp. 3-15

Persistent link: https://www.econbiz.de/10013187297

Position and strategy of constituents in the IFRS 16 project on lease with special attention to large audit firms' comment letters

Mellado, Lucía; Parte, Laura - In: Eurasian Business and Economics Perspectives : …, (pp. 299-321). 2022

Persistent link: https://www.econbiz.de/10013174396

The determinants and informativeness of non-GAAP revenue disclosures

Campbell, John L.; Gee, Kurt H.; Wiebe, Zac - In: The accounting review : a publication of the American … 97 (2022) 7, pp. 23-48

Persistent link: https://www.econbiz.de/10013503442

Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE

Coram, Paul J.; Fu, Yi; Garg, Mukush; Harding, Noel; … - In: Accounting and finance 62 (2022) 3, pp. 4219-4244

Persistent link: https://www.econbiz.de/10013468246

The Need for a Different Approach to Financial Reporting and Standard-setting

Östman, Lars - Economics Institute for Research (SIR), … - 2010

effects of tools on certain functions. In the paper financial reporting and standard-setting are placed in a wide context in … instrumentalism is also recognized: measures and procedures, for example standard setting procedures, tend to be important in …

Persistent link: https://www.econbiz.de/10008561162