Results 281 to 290 of about 2,286,078 (342)

A geographic analysis of constituents’ formal participation in the process of international accounting standard setting: Do we have a level playing field?

, 2013
A. Jorissen, N. Lybaert, Raf Orens, L. Tas   +3 more
semanticscholar   +1 more source

Update: Harmonizing international accounting standards

Journal of Corporate Accounting & Finance, 1998
AbstractAs efforts to adopt the euro as a common European currency progress, government and private standards setters have not been idle. They have been moving to “harmonize” global accounting standards. What has been happening? And where do U.S. standards setters stand?
openaire   +1 more source

International accounting standard (IAS) 41: What are the implications for reporting forest assets?

Small-scale Forest Economics, Management and Policy, 2006
K. Herbohn, J. Herbohn
semanticscholar   +1 more source

International Accounting Standard 39 Financial Instruments: Recognition and Measurement

, 2013
Martin Friedhoff, Jens Berger
semanticscholar   +1 more source

THE EVOLUTION OF THE RELATIONSHIP BETWEEN THE US FINANCIAL ACCOUNTING STANDARDS BOARD AND THE INTERNATIONAL ACCOUNTING STANDARD SETTERS: 1973–2008

, 2012
R. J. Kirsch
semanticscholar   +1 more source

International Accounting Standard Setting: A Network Approach

Business and Politics, 2005
J. Perry, Andreas Nöelke
semanticscholar   +1 more source

Issues affecting the development of an international accounting standard on financial instruments

, 2010
Michael D. Chatham, R. Larson, Axel Vietze   +2 more
semanticscholar   +1 more source

Power and international accounting standard setting: Evidence from segment reporting and intangible assets projects

, 2005
Winston Chee Chiu Kwok, D. Sharp
semanticscholar   +1 more source

International Accounting Standards

1997
Rainer Bossert, Ulrich L. Manz
openaire   +1 more source

International Accounting Standards for Derivatives

2003
These days, no one doubts the importance of accurate reporting of derivatives in a company’s accounts. The demise of Enron highlighted not just the credit risk associated with derivative instruments but also the need for transparent reporting standards for derivatives transactions.
openaire   +1 more source