A review of accounting research in the Asia Pacific region
In this paper, we review scholarly accounting research published within the Asia Pacific
Region by analysing nine of the main accounting journals within the region along five …
Region by analysing nine of the main accounting journals within the region along five …
International financial reporting standards—credible and reliable? An overview
F Alali, L Cao - Advances in Accounting, 2010 - Elsevier
The study discusses how IFRS's objective of the harmonization of accounting standards and
improvement of quality of financial reporting may have been negatively affected due to …
improvement of quality of financial reporting may have been negatively affected due to …
Global accounting convergence and the potential adoption of IFRS by the US (Part I): Conceptual underpinnings and economic analysis
This article is Part I of a two-part series analyzing the economic and policy factors related to
the potential adoption of IFRS by the United States. In this part, we develop the conceptual …
the potential adoption of IFRS by the United States. In this part, we develop the conceptual …
IFRS practices and the persistence of accounting system classification
C Nobes - Abacus, 2011 - Wiley Online Library
The earliest paper on international classification of accounting systems is one hundred
years old. For about fifteen years from the late 1960s, many papers on the subject were …
years old. For about fifteen years from the late 1960s, many papers on the subject were …
[图书][B] International classification of financial reporting
C Nobes - 2014 - taylorfrancis.com
Financial reporting practices differ widely between countries and this has far-reaching
implications for multinational businesses. Over more than a century, there have been …
implications for multinational businesses. Over more than a century, there have been …
Measuring and reporting income in Europe
I Goncharov, A Hodgson - Journal of International …, 2011 - publications.aaahq.org
The IASB discussion paper, Preliminary Views on Financial Statement Presentation (IASB
2008), asks whether income should be aggregated and reported as a single comprehensive …
2008), asks whether income should be aggregated and reported as a single comprehensive …
Impact of IFRS in New Zealand on accounts and earnings quality
The impact of the adoption of International Financial Reporting Standards (IFRS) on the
accounts and the quality of earnings of New Zealand firms is examined. Our analysis of IFRS …
accounts and the quality of earnings of New Zealand firms is examined. Our analysis of IFRS …
Goodwill under IFRS: Relevance and disclosures in an unfavorable environment
D Baboukardos, G Rimmel - Accounting Forum, 2014 - Elsevier
The accounting treatment of purchased goodwill under IFRS has been severely criticized
due to the extensive use of fair value accounting. The purpose of this study is to enrich the …
due to the extensive use of fair value accounting. The purpose of this study is to enrich the …
Global accounting convergence and the potential adoption of IFRS by the United States: An analysis of economic and policy factors
L Hail, C Leuz, PD Wysocki - Available at SSRN 1357331, 2009 - papers.ssrn.com
Drawing on the academic literature in accounting, finance and economics, we analyze
economic and policy factors related to the potential adoption of International Financial …
economic and policy factors related to the potential adoption of International Financial …
Is comprehensive income value relevant and does location matter? A European study
A Mechelli, R Cimini - Accounting in Europe, 2014 - Taylor & Francis
This paper investigates the relative and the incremental value relevance of Comprehensive
Income (CI) and Other Comprehensive Income (OCI) across European countries after the …
Income (CI) and Other Comprehensive Income (OCI) across European countries after the …