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Response to the Financial Accounting Standards Board's and the International Accounting Standards Board's joint discussion paper entitled preliminary views on revenue recognition in contracts with customers : American Accounting Association's Financial Accounting Standards Committee (AAA FASC)

Colson, Robert H.; Bloomfield, Robert; Christensen, … - In: Accounting horizons : a quarterly publication of the … 24 (2010) 4, pp. 689-702

Persistent link: https://www.econbiz.de/10008839872

A research-based perspective on the SEC's proposed rule : roadmap for the potential use of financial statements prepared in accordance with International Financial Reporting Standards (IFRS) by US issuers

Jamal, Karim; Bloomfield, Robert; Christensen, Theodore E. - In: Accounting horizons : a quarterly publication of the … 24 (2010) 1, pp. 139-147

Persistent link: https://www.econbiz.de/10003976638

Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's joint discussion paper entitled preliminary views on financial statement presentation

Moehrle, Stephen; Stober, Thomas; Jamal, Karim; … - In: Accounting horizons : a quarterly publication of the … 24 (2010) 1, pp. 149-158

Persistent link: https://www.econbiz.de/10003976649

Regulatory competiton among accounting standards within and across international boundaries

Sunder, Shyam - In: Journal of accounting and public policy 21 (2002) 3, pp. 219-234

Persistent link: https://www.econbiz.de/10001711529

IFRS monopoly : the pied piper of financial reporting

Sunder, Shyam - In: Accounting and business research : a research quarterly … 41 (2011) 3, pp. 291-306

Persistent link: https://www.econbiz.de/10009260903

IFRS and the accounting consensus

Sunder, Shyam - In: Accounting horizons : a quarterly publication of the … 23 (2009) 1, pp. 101-111

Persistent link: https://www.econbiz.de/10009523103

Paradox of writing clear rules : interplay of financial reporting standards and engineering

Sunder, Shyam - In: The Japanese accounting review : TJAR 1 (2011), pp. 119-130

Persistent link: https://www.econbiz.de/10011298276

Rethinking financial reporting : standards, norms and institutions

Sunder, Shyam (ed.) - 2016

Persistent link: https://www.econbiz.de/10011628423

Some Conceptual Tensions in Financial Reporting

Biondi, Yuri - 2013

We examine four key conceptual tensions that are at the heart of many financial reporting dilemmas: stocks vs. flows, ex-ante vs. ex post, conventions vs. economic substance, and top-down design vs. bottom-up evolution as sources of accounting practice. Associated with each of these conceptual...

Persistent link: https://www.econbiz.de/10013092394

A Research Based Perspective on SEC’s Proposed Rule on ROADMAP FOR Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers

Jamal, Karim - 2013

The Securities and Exchange Commission (SEC) issued a call for comment on a proposal to adopt a Roadmap for potential use of international financial reporting standards (IFRS) by U.S. Companies. We comment on five key issues raised by the SEC proposal. First, we propose that the need for a...

Persistent link: https://www.econbiz.de/10012710671