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Persistent link: https://www.econbiz.de/10011343405

Application of XBRL-A in the function of improvement of quality of financial reporting in Montenegro

Martić, Vladan - In: Facta Universitatis / Series economics and organization … 12 (2015) 4, pp. 279-295

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The impact of accounting harmonization on financial statements quality in Serbia

Anđelković, Danijela; Anđelković, Danijela - In: Economic analysis : EA 52 (2019) 1, pp. 128-137

Persistent link: https://www.econbiz.de/10012061671

Customization versus standardization in electronic financial reporting : early evidence from the SEC XBRL mandate

Scherr, Elisabeth; Ditter, Dominik - In: The journal of information systems : JIS ; a semiannual … 31 (2017) 2, pp. 125-148

Persistent link: https://www.econbiz.de/10011746188

Classification of profit-sharing investment accounts : a survey of financial statements of Islamic banks in Asia

Suandi, Aprilia Beta - In: International journal of Islamic and Middle Eastern … 10 (2017) 3, pp. 351-370

Persistent link: https://www.econbiz.de/10011797016

The IASB standard-setting process : participation and perceptions of financial statement users

Georgiou, George - In: The British accounting review : the journal of the … 42 (2010) 2, pp. 103-118

Persistent link: https://www.econbiz.de/10003985586

The adoption of internationally recognized accounting standards : implications for the credit markets

Wu, Joanna Shuang; Zhang, Ivy Xiying - In: Journal of accounting, auditing & finance 29 (2014) 2, pp. 95-128

Persistent link: https://www.econbiz.de/10010354269

XBRL to enhance external financial reporting : should we implement or not? ; case company x

Eierle, Brigitte; Ojala, Hannu; Penttinen, Esko - In: Journal of accounting education 32 (2014) 2, pp. 160-170

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The adoption of internationally recognized accounting standards : implications for the credit markets

Wu, Joanna Shuang; Zhang, Ivy Xiying - 2009 - Rev.

Persistent link: https://www.econbiz.de/10003862174

What kind of accounting standards should the IASB write?

Tokar, Mary - In: Journal of accounting & management information systems … 14 (2015) 3, pp. 439-452

This paper focuses on a long-standing challenge for standard setters: what kind of standards should they write? How specific and prescriptive should standards be? How should cost considerations influence requirements? How should standard setters balance comparability with effective communication...

Persistent link: https://www.econbiz.de/10011515965