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A “Conveyor Belt” From International Standards to Domestic Regulation? Evidence From the International Political Economy of Net Zero Governance

open access: yesRegulation &Governance, EarlyView.
ABSTRACT When and how do international standards influence domestic policies? The literature identifies a range of ways international standards may relate to domestic regulations—including by exporting, substituting, supplanting, or bolstering national rules—creating theoretical ambiguity.
Thomas Hale   +4 more
wiley   +1 more source

Updates on IFRS (Focus on IAS 23 and IFRS 9)

open access: yesUpdates on IFRS (Focus on IAS 23 and IFRS 9)
openaire  
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Trabeck prepares for IFRS: An IFRS case study

Journal of Accounting Education, 2013
The growing acceptance of International Financial Reporting Standards (IFRSs) as a basis for US financial reporting represents a fundamental change for the US accounting profession. IFRS and US generally accepted accounting principles (GAAPs) both are based on principles; however, US GAAP largely uses rules to apply the principles.
Martin Coe, John Delaney
openaire   +1 more source

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