Results 41 to 50 of about 33,658 (230)
‘Europa moet IFRS goedkeuren, nú!’ [PDF]
MAB, 2004 Europe has to endorse the International Financial Reporting Standards’, verzucht Sir David Tweedie, voorzitter van de International Accounting Standards Board (IASB), tijdens een interview dat ik afgelopen zomer met hem had1.
Ruud Vergoossen
doaj +3 more sources
Real Effects of Subjectivity in Measuring Fair Values
Journal of Accounting Research, EarlyView.ABSTRACT This study examines how the subjectivity in measuring fair values of assets without readily observable market prices affects investment efficiency and shareholder value. When fair values are objective measures of asset value, they facilitate efficient investment decisions that align with shareholder interests.
VERENA BRAUN +3 more
wiley +1 more source
De visie van de IASB op de individuele entiteit respectievelijk de groep [PDF]
MAB, 2013 Dit artikel bespreekt het onderscheid tussen de instrumentele visie en de institutionele visie vanuit zowel het perspectief van de individuele entiteit als de groep zelf.
Ralph Ter Hoeven
doaj +3 more sources
The political economy of convergence: The case of IFRS for SMEs. [PDF]
, 2014 This paper examines the processes used by the International Accounting Standards Board (IASB), in achieving widespread convergence to the International Financial Reporting Standards (IFRS) by developing economies.
Devi, Susela Selvaraj, Samujh, Helen
core +1 more source
Revenue Recognition Comparability and Analysts’ Disclosure Processing Costs
Journal of Accounting Research, EarlyView.ABSTRACT I examine whether the FASB's revenue recognition guidance under ASC 606 influences revenue comparability across firms and industries and whether revenue comparability reduces analysts’ disclosure processing costs. I extract firms’ revenue policy disclosures from 10‐K filings to measure their textual similarity and compare revenue policies ...
ANDREA TILLET
wiley +1 more source
A U.S. Manager\u27s Guide to Differences Between IFRS and U.S. GAAP [PDF]
, 2007 International Financial Reporting Standards (IFRS) are now required for consolidated financial reports for all European Union exchange-listed companies.
Hughes, Susan B., Sander, James F.
core +1 more source
The Weaponization of ESG Infrastructures and the Future of Green Finance
Global Policy, EarlyView.ABSTRACT The trillion‐dollar green finance industry faces growing pushbacks from a range of actors. While criticisms vary—from portraying ESG as part of a “woke” agenda to highlighting risks of greenwashing—we now see mass departures from climate–finance initiatives, with asset managers coming under fire from regulators over ESG policies and activist ...
Annika Stenström
wiley +1 more source
BASIC ASPECTS CONCERNING THE SINGLE CONCEPTUAL FRAMEWORK
Studies and Scientific Researches: Economics Edition, 2013 Following the creation of a set of concepts, principles and generally accepted international accounting conventions, to which any elaboration, interpretation or enforcement of accounting and financial information would refer, IASC (later IASB) has ...
Ionela Cristina Breahna Pravat
doaj +1 more source
The AOTF-based NO2 camera [PDF]
Atmospheric Measurement Techniques, 2016 The abundance of NO2 in the boundary layer relates to air quality and pollution source monitoring. Observing the spatiotemporal distribution of NO2 above well-delimited (flue gas stacks, volcanoes, ships) or more extended sources (cities) allows for ...
E. Dekemper +3 more
doaj +1 more source
Exploring some standard-setters’ views in respect of asset recognition [PDF]
, 2009 In-depth semi-structured interviews were conducted with four Standards-setters: three International Accounting Standards Board members and a Canadian Accounting Standards Board staff member –who has been working on the IASB’s Conceptual Framework project
El-Tawy, N, Tollington, T
core