Standard setting in times of technological change: accounting for cryptocurrency holdings
Purpose This paper explores how the International Accounting Standards Board (IASB) has
dealt with the emerging issue of accounting for cryptocurrencies by investigating its …
dealt with the emerging issue of accounting for cryptocurrencies by investigating its …
[HTML][HTML] Exploring investor views on accounting for R&D costs under IAS 38
Research and development (R&D) is increasingly significant in the global economy and its
accounting treatment has always been, and remains, a contentious area. The standard …
accounting treatment has always been, and remains, a contentious area. The standard …
The historical and current status of global IFRS adoption: Obstacles and opportunities for researchers
X Song, M Trimble - The International Journal of Accounting, 2022 - World Scientific
The number of countries that have adopted International Financial Reporting Standards
(IFRS) in some form has grown each year. However, the existing literature generally ignores …
(IFRS) in some form has grown each year. However, the existing literature generally ignores …
The challenge of setting standards for a worldwide constituency: Research implications from the IASB's early history
K Camfferman, SA Zeff - European Accounting Review, 2018 - Taylor & Francis
Abstract Based on Camfferman and Zeff [(2015). Aiming for global accounting standards:
The International Accounting Standards Board, 2001–2011. Oxford: Oxford University Press] …
The International Accounting Standards Board, 2001–2011. Oxford: Oxford University Press] …
The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 9
R Pucci, P Skærbæk - Accounting, Organizations and Society, 2020 - Elsevier
This paper adds to the literature on the role of financial economics in accounting standard-
setting by analyzing the co-performation of an economic theory–the Efficient Market …
setting by analyzing the co-performation of an economic theory–the Efficient Market …
The return of stewardship, reliability and prudence–a commentary on the IASB's new conceptual framework
C Pelger - Accounting in Europe, 2020 - Taylor & Francis
In March 2018, the IASB published its revised conceptual framework including notable
changes to the chapters on the objective of financial reporting and on qualitative …
changes to the chapters on the objective of financial reporting and on qualitative …
IFRS: Markets, practice, and politics
This monograph reviews the academic literature on market outcomes, reporting practices
and the political economy behind the global use of International Financial Reporting …
and the political economy behind the global use of International Financial Reporting …
From compromise to concept?–a review of 'other comprehensive income'
D Detzen - Accounting and Business Research, 2016 - Taylor & Francis
This paper reviews how 'other comprehensive income'(OCI) entered financial reporting by
tracing major Financial Accounting Standard Board (FASB) and International Accounting …
tracing major Financial Accounting Standard Board (FASB) and International Accounting …
The eternal debate over conservatism and prudence: A historical perspective on the conceptualization of asymmetry in financial accounting theory
S Orthaus, C Pelger, C Kuhner - Contemporary Accounting …, 2023 - Wiley Online Library
The recent revisions of conceptual frameworks (CFs) by the IASB and the FASB included
changes to the status of prudence/conservatism, accompanied by a broader debate about …
changes to the status of prudence/conservatism, accompanied by a broader debate about …
Interpreting the European Union's IFRS endorsement criteria: The case of IFRS 9
EU Regulation requires that any international accounting standards (International Financial
Reporting Standards, IFRS) and interpretations (IFRIC) pronounced by the International …
Reporting Standards, IFRS) and interpretations (IFRIC) pronounced by the International …