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IFRS 9 : initiator of changes in management accounting processes
Gornjak, Mojca - In: Management 14 (2019) 2, pp. 95-116
Persistent link: https://www.econbiz.de/10012199776
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For Marx : a critique of Jacques Richard's "The dangerous dynamics of modern capitalism (From static to IFRS’ futuristic accounting)"
Bryer, Rob - In: Critical perspectives on accounting : an international … 30 (2015), pp. 35-43
Persistent link: https://www.econbiz.de/10011303633
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Rethinking accounting, accountability, and accounting regulation : concerns about the proposed Canadian Sustainability Standards Board
Cooper, David J.; Everett, Jeff; Himick, Darlene; … - In: Accounting perspectives : a journal of The Canadian … 22 (2023) 2, pp. 215-234
Persistent link: https://www.econbiz.de/10014323448
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"Twisting words"? : a study of the construction and reconstruction of reliability in financial reporting standard-setting
Erb, Carsten; Pelger, Christoph - In: Accounting, organizations and society : an … 40 (2015), pp. 13-40
Persistent link: https://www.econbiz.de/10010485548
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"Twisting words"? : a study of the construction and reconstruction of reliability in financial reporting standard-setting
Erb, Carsten; Pelger, Christoph - In: Aufsätze zum Financial und Tax Accounting - …, (pp. 33-106). 2016
Persistent link: https://www.econbiz.de/10011738774
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An Architecture for General-purpose Financial Reporting – The Development of ISSB Sustainability Disclosure Standards
Teixeira, Alan - 2023
to be consistent with the architecture for IFRS Accounting Standards, emphasising the connections between sustainability …
Persistent link: https://www.econbiz.de/10014353786
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New information in financial disclosures related to sustainable development in the concept of ESG (version IFRS)
Afanasiev, M. P.; Shash, N. N. - In: Studies on Russian economic development 34 (2023) 5, pp. 696-703
Persistent link: https://www.econbiz.de/10014384588
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Does the voluntary adoption of integrated reporting affect the value relevance of accounting information? : empirical evidence from Europe
Loprevite, Salvatore; Rupo, Daniela; Ricca, Bruno - In: International journal of managerial and financial accounting 11 (2019) 3/4, pp. 238-268
Persistent link: https://www.econbiz.de/10012162669
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Gearing up for sustainability and climate change disclosures in Ghana : a qualitative study
Amaning, Newman; Osei, Reindolph Anim; Amoah, Robertson; … - In: African journal of economic and sustainable development 10 (2025) 1, pp. 11-40
Persistent link: https://www.econbiz.de/10015375663
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Up until the consolidation on the IFRS Foundation : the companies that have been advancing integrated reporting
Lopes, Ana Isabel; Bovane, Silpa; Penela, Daniela - In: International journal of accounting, auditing and … 19 (2023) 3, pp. 269-296
Persistent link: https://www.econbiz.de/10014335306