Search Results - subject:"principle based"

Narrow search

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

Interpretation of the concept of liabilities in lease accounting

Molina Sánchez, Horacio; Vicente-Lama, Marta de; … - In: Revista de Contabilidad 28 (2025) 1, pp. 57-70

Persistent link: https://www.econbiz.de/10015396476

Empowering users as a principle of construction project management

Chbaly, Hafsa; Brunet, Maude - In: Project management journal 54 (2023) 6, pp. 665-682

Persistent link: https://www.econbiz.de/10014435223

Adoption of principle-based IFRS and intercompany comparability of operating performance

Ghosh, Protap Kumar; Bairagi, Ranajit Kumar; Mondal, Abinash - In: Asian journal of accounting research 5 (2020) 2, pp. 341-352

Persistent link: https://www.econbiz.de/10012395740

Examining How Auditing Text Books Cover the AICPA¡¯s Conceptual Frameworks for Ethics

Leibowitz, Martin A.; Reinstein, Alan - In: Applied Economics and Finance 1 (2014) 2, pp. 65-70

¡°principle-based¡± conceptual frameworks that employ a ¡°threats and safeguards¡± approach to CPAs¡¯ ethical dilemmas. These 2014 … discusses the heightened relevance of principle-based conceptual frameworks and examines how eight major auditing textbooks, all …

Persistent link: https://www.econbiz.de/10011163331

The IASB and FASB Convergence Process: Current Developments

Aqel, Saher - In: Acta Universitatis Danubius. OEconomica (2012) 2(2), pp. 83-105

The importance of harmonization of accounting standards is now widely accepted all over the world. The increased international movement of investments has strongly forces the harmonization of the various national accounting standards in a uniform financial reporting system accepted worldwide....

Persistent link: https://www.econbiz.de/10010553455