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Business models as a basis for regulation of financial reporting
Page, Michael - In: Journal of management & governance 18 (2014) 3, pp. 683-695
Persistent link: https://www.econbiz.de/10010381301
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Accounting and politics in europe : influencing the standard
Walton, Peter J. - In: Accounting in Europe 17 (2020) 3, pp. 303-313
Persistent link: https://www.econbiz.de/10012384590
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The conceptual underwear of financial reporting
Page, Michael; Spira, Laura - In: Accounting, Auditing & Accountability Journal 12 (1999) 4, pp. 489-501
The paper examines the role of metaphor in debates about “conceptual frameworks” for financial reporting and accounting standard setting. It takes the form of a dialogue between a standard setter and an academic. The paper demonstrates the power of metaphor by substituting a different,...
Persistent link: https://www.econbiz.de/10014641655
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Wesentliche Ziele und Merkmale US-amerikanischer Rechnungslegung
Haller, Axel - In: US-amerikanische Rechnungslegung : Grundlagen und …, (pp. 1-27). 2000
Persistent link: https://www.econbiz.de/10001491819
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Towards a general model of the reasons for international differences in financial reporting
Nobes, Christopher - 2008
Persistent link: https://www.econbiz.de/10003715215
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The survival of international differences under IFRS : towards a research agenda
Nobes, Christopher - 2008
Persistent link: https://www.econbiz.de/10003715936
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On translating goodwill
Nobes, Christopher - In: Accounting in Europe 18 (2021) 3, pp. 407-418
Persistent link: https://www.econbiz.de/10012694128
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On adoptions of IFRS by jurisdictions
Nobes, Christopher - In: The international journal of accounting 57 (2022) 2, pp. 1-16
Persistent link: https://www.econbiz.de/10013384117
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The Routledge companion to accounting, reporting and regulation
Mourik, Carien van (contributor); Walton, Peter (contributor) - 2014
Persistent link: https://www.econbiz.de/10010126653
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Segmentberichterstattung auf Basis des "Management Approach" - Inhalt und Konsequenzen
Haller, Axel; Park, Peter - In: Integration der Unternehmensrechnung : Harmonisierung - …, (pp. 59-66). 1999
Persistent link: https://www.econbiz.de/10001452566