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Reflections on the revision of the IASB framework by EAA academics
Peasnell, Ken V.; Dean, Graeme W.; Gebhardt, Günther - In: Abacus : a journal of accounting, finance and business … 45 (2009) 4, pp. 518-527
Persistent link: https://www.econbiz.de/10003921478
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Disclosure versus recognition in stock-option reporting : are sophisticated users' perceptions and judgments influenced by the reporting format?
Anandarajan, Asokan; Belzile, Réjean; Curatola, Anthony P. - In: Advances in accounting behavioral research 11 (2008), pp. 31-57
Persistent link: https://www.econbiz.de/10003923864
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Sorting and comparing : standard-setting and "ethical" categories
Young, Joni J.; Williams, Paul F. - In: Critical perspectives on accounting : an international … 21 (2010) 6, pp. 509-521
Persistent link: https://www.econbiz.de/10003991344
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FASB's initiatives to improve on the quality of standards : the role of constituents ot the commentary stage
Anabila, Andrew Ayimbila - In: International journal of economics and accounting : IJEA 1 (2010) 1/2, pp. 3-21
Persistent link: https://www.econbiz.de/10008906251
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Konzernrechnungslegung zwischen Konvergenz und Wettbewerb : US-GAAP, IFRS oder Euro-IFRS?
Berndt, Thomas; Hommel, Michael - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 57 (2005) 5, pp. 407-423
Persistent link: https://www.econbiz.de/10003153287