Search Results - subject:"principle-based"

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

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

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

The influence of management and auditors on consolidation decisions

Behn, Bruce K.; Lionzo, Andrea; Rossignoli, Francesca - In: Business horizons 63 (2020) 1, pp. 17-22

Persistent link: https://www.econbiz.de/10012162010

Coronavirus as a catalyst to transform consumer policy and enforcement

Riefa, Christine - In: Journal of consumer policy : consumer issues in law, … 43 (2020) 3, pp. 451-461

Persistent link: https://www.econbiz.de/10012296614

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

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

Innovative yet robust supervision in a rapidly changing payments landscape

Kosse, Anneke; Hielkema, Petra - In: Journal of digital banking 3 (2018/2019) 3, pp. 232-241

Persistent link: https://www.econbiz.de/10012051265

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