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Stand der de facto-Kovergenz von IFRS und US-GAAP : eine empirische Analyse der Überleitungsrechnungen nach Form 20-F von Unternehmen aus der Europäischen Union
Dobler, Michael; Günther, Nina - In: Schmalenbachs Zeitschrift für betriebswirtschaftliche … 60 (2008) 8, pp. 809-845
Persistent link: https://www.econbiz.de/10003784306
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Choice of participation method in setting international accounting standards : evidence from EFRAG as an intermediary for indirect participation
Gäumann, Martin; Dobler, Michael - In: The international journal of accounting 59 (2024) 1, pp. 1-55
Persistent link: https://www.econbiz.de/10014532239
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The European Union’s Endorsement of Amendments to International Financial Reporting Standard 4 : An Unprecedented ‘Top Up’
Dobler, Michael - 2020
The International Financial Reporting Standards (IFRS) must pass a formal endorsement process to become binding for companies based in the European Union (EU). In an unparalleled instance, the EU recently endorsed “Amendments to IFRS 4” with a modification labeled as “top up” by allowing...
Persistent link: https://www.econbiz.de/10012846242
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Formal participation in the EFRAG's consultation processes : the role of European national standard-setters
Gäumann, Martin; Dobler, Michael - In: Accounting in Europe 16 (2019) 1, pp. 44-81
Persistent link: https://www.econbiz.de/10012177141