The role and current status of IFRS in the completion of national accounting rules evidence from Switzerland

Gespeichert in:
Bibliographische Detailangaben
Veröffentlicht in:Accounting in Europe
1. Verfasser: Raffournier, Bernard (VerfasserIn)
Format: UnknownFormat
Sprache:eng
Veröffentlicht: 2017
Schlagworte:
EU Accounting Directive 2013/34/EU > SMEs > Aufsatz in Zeitschrift
Tags: Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
Titel Jahr Verfasser
Discussion of Barker and Teixeira (2018, "Gaps in the IFRS conceptual framework", Accounting in Europe, 15) and Van Mourik and Katsuo ( 2018, "Profit or loss in the IASB conceptual framework", Accounting in Europe, 15) 2019 Walton, Peter J.
The European IFRS endorsement process : in search of a single voice 2018 Mourik, Carien van
Gaps in the IFRS conceptual framework 2018 Barker, Richard
What is a conceptual framework for financial reporting? 2018 Dennis, Ian
Introducing more IFRS principles of disclosure : will the poor disclosers improve? 2018 Hellman, Niclas
Do macro-economic crises determine accounting value relevance? 2018 Bilgic, F. Ayzer
Voluntary auditing: a synthesis of the literature 2018 Haapamäki, Elina
Responsiveness of auditors to the audit risk standards : unique evidence from Big 4 audit firms 2018 Niemi, Lasse
The impact of IFRS 16 on key financial ratios : a new methodological approach 2018 Morales-Díaz, José
Discussion of "Making deferred taxes relevant" 2018 Kvaal, Erlend
Joint audits: does the allocation of audit work affect audit quality and audit fees? 2018 Haak, Marcel
A note on the proprietary and entity perspectives in financial statements : the implications for two current controversial issues 2018 Schmidt, Martin
Articulation, profit or loss and OCI in the IASB conceptual framework : different shades of clean (or dirty) surplus 2018 Mourik, Carien van
Making deferred taxes relevant 2018 Brouwer, Arjan
The need to provide internationally comparable accounting information and the application of IFRS : empirical evidence from German private firms 2018 Eierle, Brigitte
Disclosure practices by family firms : evidence from Swedish publicly listed firms 2018 Vural, Derya
Corporate reporting practices in Poland and Romania : an ex-ante study to the new non-financial reporting European Directive 2017 Dumitru, Mădălina
Voluntary disclosure of sales and the extent of trade credit in small private companies 2017 Ceustermans, Stefanie
The role and current status of IFRS in the completion of national accounting rules : evidence from Croatia 2017 Šodan, Slavko
The role and current status of IFRS in the completion of national accounting rules : evidence from Estonia 2017 Alver, Lehte
Alle Artikel auflisten