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Chapter 7 Principles Versus Rules-based Accounting Standards
Baker, C. Richard; Persson, Martin E. - In: Historical developments in the accountancy profession, …, (pp. 101-118). 2021
It has been said that standards issued by the International Accounting Standards Board (IASB) are more congruent with a principles-based approach to standards setting than those of the Financial Accounting Standards Board (FASB). Revelations concerning accounting manipulations at Enron Corp.,...
Persistent link: https://www.econbiz.de/10015085924
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Methodological issues regarding research on accounting ethics
Baker, C. Richard - In: Methodological issues in accounting research : …, (pp. 499-513). 2006
Persistent link: https://www.econbiz.de/10003487098
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The contested concept of auditor independence
Baker, C. Richard - In: Independent accounts : the possibilities for auditor …, (pp. 17-26). 2007
Persistent link: https://www.econbiz.de/10003458093
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Commentary on Braun's "the ecological rationality of historical costs and conservatism"
Baker, C. Richard - In: Accounting, Economics, and Law : AEL ; a convivium 9 (2019) 1, pp. 1-9
Persistent link: https://www.econbiz.de/10012008234
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Chapter 11 Implications of Cash Flow Accounting for Management
Persson, Martin E. - In: Harold Cecil Edey : Collection of Unpublished Material …, (pp. 103-112). 2019
Persistent link: https://www.econbiz.de/10015090756
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Chapter 9 Depreciation and Price Control
Persson, Martin E. - In: Harold Cecil Edey : Collection of Unpublished Material …, (pp. 85-96). 2019
Persistent link: https://www.econbiz.de/10015090758
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Chapter 8 Economics and Accounting
Persson, Martin E. - In: Harold Cecil Edey : Collection of Unpublished Material …, (pp. 73-83). 2019
Persistent link: https://www.econbiz.de/10015090759
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Chapter 4 Asset Values, Depreciation, Profit and Management Information
Persson, Martin E. - In: Harold Cecil Edey : Collection of Unpublished Material …, (pp. 23-40). 2019
Persistent link: https://www.econbiz.de/10015090763
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Chapter 3 Double Entry and Electronics
Persson, Martin E. - In: Harold Cecil Edey : Collection of Unpublished Material …, (pp. 15-22). 2019
Persistent link: https://www.econbiz.de/10015090764
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Chapter 1 Accounting and the Imagination
Persson, Martin E. - In: Harold Cecil Edey : Collection of Unpublished Material …, (pp. 1-9). 2019
Persistent link: https://www.econbiz.de/10015090766