Issues affecting the development of an international accounting standard on financial instruments (original) (raw)

Advancing the Harmonisation of International Accounting Standards: Exploring An Alternative Path

Lalitha Surasgar

The International Journal of Accounting, 1997

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On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system

Marco Trombetta

Journal of Accounting and Public Policy, 2008

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The implementation of Accounting Standards, a necessity of global financial reporting and accounting standards for businesses

Shefket Jakupi

International Journal of Management Excellence, 2017

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Keeping the Promise of Global Accounting Standards

Nicolas Veron

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International Accounting Standards of Reporting

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The Impact of Adopting International Accounting Standards on the Harmonization of Accounting Practices

Kwame Ben

The International Journal of Accounting, 2000

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International Accounting Standards Board Conceptual Framework: A Brief Review

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Modern Perspectives in Economics, Business and Management, 2021

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HARMONIZATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS WITH NATIONAL STANDARDS BODIES TO ENHANCE COMPARABILITY, CONSISTENCY, ACCOUNTABILITY, AND TRANSPARENCY IN CORPORATE REPORTING

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IMPACT : International Journal of Research in Business Management, 2021

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Standardisation of international accounting: harmonisation between OHADA and IASB (IFRS) reference frameworks

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International Financial Reporting Standards - A Tool for Harmonising the Financial Reporting

Publishing India Group

International Journal of Financial Management, 2019

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International Financial Reporting Standards - A Tool for Harmonizing the Financial Reporting

Dr. Abhishek N.,

International Journal of Financial Management, 2019

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Evaluations of Accounting Professionals and Accounting Academicians Regarding to International Financial Reporting Standards: A Comparative Analysis

HALIL AKMESE

Proceedings of the 2014 International Conference on Management, Education and Social Science, 2014

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Introduction to the Special Issue: The Globalization of Accounting Standards (2005)

Andreas Nölke

Business and Politics, 2005

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THE ADOPTION OF A GLOBAL ACCOUNTING FRAMEWORK AS A FOUNDATION FOR THE INTEGRITY OF THE FINANCIAL REPORTING

Borislav Boyanov

KNOWLEDGE International Journal, 2019

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Do Harmonised Accounting Standards Lead to Harmonised Accounting Practices? An Empirical Study of IAS 39 Measurement Requirements in Some European Union Countries

Ana Morais

Australian Accounting Review, 2008

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The quest for international accounting harmonization: A review of the standard setting agendas of the IASC, US, UK, Canada, and Australia, 1973–1997

Donna Street

The International Journal of Accounting, 1998

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Practical Lessons Learned From Adapting International Accounting Standards (IAS)

nader naghshbandi

2015

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International financial reporting standards — credible and reliable? An overview

Jasmine Kaur

Advances in Accounting, 2010

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The Usefulness of Academic Research in Understanding the Effects of Accounting Standards

Marco Trombetta

Accounting in Europe, 2012

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Accounting for financial instruments: A comparison of European companies' practices with IAS 32 and IAS 39

Lúcia Lima Rodrigues

Research in Accounting Regulation, 2008

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Moving Toward Globalism in Accounting Standards

Dr Khamis Bilbeisi

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New accounting rules for the recognition and measurement of financial instruments: Some issues implied by the IFRS 9

Goranka Knežević

Ekonomski pogledi, 2015

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The Impact of International Financial Reporting Standards on Global Accounting Practices

Ilham Salle

Advances In Applied Accounting Research, 2024

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Harmonised Accounting Standards Lead to Harmonised Accounting Practices ? An Empirical Study of IAS 39 Measurement Requirements in Some European Union Countries

ana fialho

2008

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Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs

Sidney Gray, Donna Street

The International Journal of Accounting, 1999

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Do Harmonized Accounting Standards lead to Harmonized Accounting Practices?: An empirical study of IAS 39 in some European Union countries

Ana Morais

2007

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International Financial Accounting Principles

Matthew Bennett

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Differences in Application of Accounting Standards – Current Aspects

Kameliya Savova

Ekonomicko-manazerske spektrum

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The Globalization of Accounting Standards (special issue, 2005)

Andreas Nölke

2005

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Harmonization of Accounting Standards through Internationalization

Prof Bhagaban Das

International Business Research, 2009

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Harmonization of Accounting Standards

Rexon Nting

2002

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What should be the nature and role of a revised Conceptual Framework for International Accounting Standards?

Richard Macve

China journal of accounting studies, 2014

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Contested rules and shifting boundaries: International standard-setting in accounting

Sigrid Quack

Institutional Dynamics of Regulation, 2006

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The Evolution of the Standards of International Accounting and Auditing

Muhsin Aslan

Istanbul University - DergiPark, 2017

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Political Consensus Through Setting International Accounting Standards Case of Ias 22

mohsen khoshtinat

2014

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