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[HTML][HTML] Due process as a legitimating mechanism: Participation and responsiveness in the development of IFRS 17: Insurance contracts
This paper investigates the role of due process in legitimizing the International Accounting
Standards Board (IASB) and uses the development of IFRS 17-Insurance Contracts (IASB …
Standards Board (IASB) and uses the development of IFRS 17-Insurance Contracts (IASB …
The European IFRS endorsement process–in search of a single voice
C Van Mourik, P Walton - Accounting in Europe, 2018 - Taylor & Francis
We analyse the creation and development of the European Financial Reporting Advisory
Group (EFRAG), a key part of the EU endorsement mechanism for International Financial …
Group (EFRAG), a key part of the EU endorsement mechanism for International Financial …
IFRS in Europe–an observer's perspective of the next 10 years
P Walton - Accounting in Europe, 2015 - Taylor & Francis
What follows is a personal reflection on the challenges that may face the International
Financial Reporting Standards (IFRS) Foundation in the next 10 years, and is based on two …
Financial Reporting Standards (IFRS) Foundation in the next 10 years, and is based on two …
The role of resistance in incorporating XBRL into financial reporting practices
A Krisko - International Journal of Accounting and Economics …, 2017 - forskning.ruc.dk
Using the actor-network theory (ANT), this article sought to analyze the translation process
induced by the Danish regulatory agency for financial reporting to incorporate the eXtensible …
induced by the Danish regulatory agency for financial reporting to incorporate the eXtensible …
Insights from lobbying research on the accounting standard-setting process through comment letter submissions
L Mellado, L Parte - Eurasian Economic Perspectives: Proceedings of the …, 2021 - Springer
The purpose of this paper is to provide an overview of lobbying research through comment
letter submissions in the accounting standard-setting process. First, we review the …
letter submissions in the accounting standard-setting process. First, we review the …
[BOOK][B] Accounting regulation in Japan: Evolution and development from 2001 to 2015
M Sanada, Y Tokuga - 2019 - taylorfrancis.com
Little has been published on accounting standards in Japan and how they have developed.
The purpose of this study is to construct a historical narrative of the interplay between …
The purpose of this study is to construct a historical narrative of the interplay between …
[PDF][PDF] Orders of worth in international accounting standard-setting
R Pucci - ACCOUNTING FOR FINANCIAL INSTRUMENTS IN AN … - econstor.eu
This study sets out to further extant understandings of how compromises are reached in the
realm of accounting standard-setting. The case selected to examine this issue surrounds the …
realm of accounting standard-setting. The case selected to examine this issue surrounds the …