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ECONIS (ZBW)
49
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49
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49
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1
Uniformity versus flexibility : a review of the rhetoric
Keller, Thomas F.
-
2009
Persistent link: https://www.econbiz.de/10003825663
Saved in:
2
"Differences in circumstances" : fact of fantasy?
Cadenhead, Gary M.
-
2009
Persistent link: https://www.econbiz.de/10003825665
Saved in:
3
Toward the harmonization of accounting standards : an analytical framework
Wolk, Harry I.
;
Heaston, Patrick H.
-
2009
Persistent link: https://www.econbiz.de/10003825668
Saved in:
4
The evolution of the conceptual framework for business enterprises in the United States
Zeff, Stephen A.
-
2009
Persistent link: https://www.econbiz.de/10003825670
Saved in:
5
FASB's statements on objectives and elements of financial accounting : a review
Dopuch, Nicholas
;
Sunder, Shyam
-
2009
Persistent link: https://www.econbiz.de/10003825677
Saved in:
6
The FASB's conceptual framework : an evolution
Solomons, David
-
2009
Persistent link: https://www.econbiz.de/10003825679
Saved in:
7
Relationship among income measurements
Bedford, Norton M.
-
2009
Persistent link: https://www.econbiz.de/10003825800
Saved in:
8
Economic impact of accounting standards - implications for the FASB
Rappaport, Alfred
-
2009
Persistent link: https://www.econbiz.de/10003825831
Saved in:
9
A review of the earnings management literature and its implications for standard setting
Healy, Paul M.
;
Wahlen, James Michael
-
2009
Persistent link: https://www.econbiz.de/10003825859
Saved in:
10
Accounting for brands in France and Germany compared with IAS 38 (intangible assets) : an illustration of the difficulty of international harmonization
Stolowy, Hervé
;
Haller, Axel
;
Klockhaus, Volker
-
2009
Persistent link: https://www.econbiz.de/10003826069
Saved in:
11
Principles- versus rules-based accounting standards : the FASB's standard setting strategy
Benston, George J.
;
Bromwich, Michael
;
Wagenhofer, Alfred
-
2009
Persistent link: https://www.econbiz.de/10003826087
Saved in:
12
A European true and fair view?
Alexander, David
-
2009
Persistent link: https://www.econbiz.de/10003826101
Saved in:
13
Towards a general model of the reasons for international differences in financial reporting
Nobes, Christopher
-
2009
Persistent link: https://www.econbiz.de/10003826113
Saved in:
14
The introduction of international accounting standards in Europe : implications for international convergence
Schipper, Katherine
-
2009
Persistent link: https://www.econbiz.de/10003826116
Saved in:
15
Corporate financial reporting and regulation in Japan
Benston, George J.
;
Bromwich, Michael
;
Litan, Robert E.
; …
-
2009
Persistent link: https://www.econbiz.de/10003826315
Saved in:
16
Towards a general model of the reasons for international differences in financial reporting
Nobes, Christopher
-
2008
Persistent link: https://www.econbiz.de/10003715215
Saved in:
17
Accounting principles generally accepted in the United States versus those generally accepted elsewhere
Mueller, G. G.
-
2008
Persistent link: https://www.econbiz.de/10003715240
Saved in:
18
International accounting harmonization : the impossible (and unnecessary?) dream
Goeltz, Richard Karl
-
2008
Persistent link: https://www.econbiz.de/10003715372
Saved in:
19
The harmonization of International Accounting Standards, 1973-1979
Nair, R. D.
;
Frank, Werner G.
-
2008
Persistent link: https://www.econbiz.de/10003715394
Saved in:
20
"Bottom line compliance" with the IASC : a comparative analysis
Evans, Thomas G.
;
Taylor, Martin E.
-
2008
Persistent link: https://www.econbiz.de/10003715403
Saved in:
21
Profit measurement and UK accounting standards : a case of increasing disharmony in relation to US GAAP and IASs
Weetman, Pauline
;
Jones, E. A. E.
;
Adams, C. A.
;
Gray, …
-
2008
Persistent link: https://www.econbiz.de/10003715409
Saved in:
22
Principles-based accounting standards
Schipper, Katherine
-
2008
Persistent link: https://www.econbiz.de/10003715657
Saved in:
23
Rules-based standards and the lack of principles in accounting
Nobes, Christopher
-
2008
Persistent link: https://www.econbiz.de/10003715660
Saved in:
24
Why not allow FASB and IASB standards to compete in the US?
Dye, Ronald A.
;
Sunder, Shyam
-
2008
Persistent link: https://www.econbiz.de/10003715664
Saved in:
25
What can be expected from accounting standards?
Gélard, Gilbert
-
2008
Persistent link: https://www.econbiz.de/10003715666
Saved in:
26
Evaluating national capacity for direct participation in international accounting harmonization : France as a test case
Standish, Peter
-
2008
Persistent link: https://www.econbiz.de/10003715673
Saved in:
27
IAS 39 : underlying principles
Hague, Ian P. N.
-
2008
Persistent link: https://www.econbiz.de/10003715679
Saved in:
28
Revenue recognition under IFRS revisited : conceptual models, current proposals and practical consequences
Wüstemann, Jens
;
Kierzek, Sonja
-
2008
Persistent link: https://www.econbiz.de/10003715683
Saved in:
29
Legal certainty, European-ness and Realpolitik
Alexander, David
-
2008
Persistent link: https://www.econbiz.de/10003715691
Saved in:
30
Revenue recognition and EU endorsement of IFRS
Nobes, Christopher
-
2008
Persistent link: https://www.econbiz.de/10003715693
Saved in:
31
True and fair view revisited : a reply to Alexander and Nobes
Wüstemann, Jens
;
Kierzek, Sonja
-
2008
Persistent link: https://www.econbiz.de/10003715695
Saved in:
32
From accounting directives to international accounting standards
Van Hulle, Karel
-
2008
Persistent link: https://www.econbiz.de/10003715839
Saved in:
33
The introduction of international accounting standards in Europe : implications for international convergence
Schipper, Katherine
-
2008
Persistent link: https://www.econbiz.de/10003715844
Saved in:
34
International financial reporting convergence : evidence from three continental European countries
Delvaille, Pascale
;
Ebbers, Gabi
;
Saccon, Chiara
-
2008
Persistent link: https://www.econbiz.de/10003715850
Saved in:
35
A commentary on issues relating to the enforcement of international financial reporting standards in the EU
Brown, Philip
;
Tarca, Ann
-
2008
Persistent link: https://www.econbiz.de/10003715856
Saved in:
36
Monitoring compliance with IFRS : some insights from the French regulatory system
Thi Hong Phu Dao
-
2008
Persistent link: https://www.econbiz.de/10003715860
Saved in:
37
Why do national GAAP differ from IAS? : the role of culture
Ding, Yuan
;
Jeanjean, Thomas
;
Stolowy, Hervé
-
2008
Persistent link: https://www.econbiz.de/10003715867
Saved in:
38
Earnings management under German GAAP versus IFRS
Van Tendeloo, Brenda
;
Vanstraelen, Ann
-
2008
Persistent link: https://www.econbiz.de/10003715911
Saved in:
39
Changing from German GAAP to IFRS or US GAAP : a survey of German companies
Weißenberger, Barbara E.
;
Stahl, Anne B.
;
Vorstius, Sven
-
2008
Persistent link: https://www.econbiz.de/10003715918
Saved in:
40
Effects of adoption of international financial reporting standards in Belgium : the evidence from BEL-20 companies
Jermakowicz, Eva K.
-
2008
Persistent link: https://www.econbiz.de/10003715922
Saved in:
41
The impact of the change to international accounting standards on debt covenants : a UK perspective
Ormrod, Phillip
;
Taylor, Peter
-
2008
Persistent link: https://www.econbiz.de/10003715925
Saved in:
42
Accounting for brands in France and Germany compared with IAS 38 (intangible assets): an illustration of the difficulty of international harmonization
Stolowy, Hervé
;
Haller, Axel
;
Klockhaus, Volker
-
2008
Persistent link: https://www.econbiz.de/10003715926
Saved in:
43
The value-relevance of geographic segment earnings disclosures under SFAS 14
Thomas, Wayne B.
-
2008
Persistent link: https://www.econbiz.de/10003715932
Saved in:
44
Modelling the links between tax and financial reporting : a longitudinal examination of Norway over 30 years up to IFRS adoption
Nobes, Christopher
;
Schwencke, Hans Robert
-
2008
Persistent link: https://www.econbiz.de/10003715934
Saved in:
45
The survival of international differences under IFRS : towards a research agenda
Nobes, Christopher
-
2008
Persistent link: https://www.econbiz.de/10003715936
Saved in:
46
Assessing the acceptability of International Accounting Standards in the US: an empirical study of the materiality of US GAAP reconciliations by non-US companies complying with IAS...
Street, Donna L.
;
Nichols, Nancy B.
;
Gray, Sidney J.
-
2008
Persistent link: https://www.econbiz.de/10003715996
Saved in:
47
Compliance with the disclosure requirements of Germany's new market: IAS versus US GAAP
Glaum, Martin
;
Street, Donna L.
-
2008
Persistent link: https://www.econbiz.de/10003716000
Saved in:
48
Compliance with German and International Accounting Standards in Germany : evidence from cash flow statements
Gebhardt, Günther
;
Heilmann, Aaron
-
2008
Persistent link: https://www.econbiz.de/10003716004
Saved in:
49
Recharacterisation after Enron
Berg, Alan
-
2007
Persistent link: https://www.econbiz.de/10003713975
Saved in:
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