Journal articles on the topic 'Accounting – Standards'
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Perera, M. Hector B. "Accounting standards." International Journal of Accounting 31, no. 2 (January 1996): 261–64. http://dx.doi.org/10.1016/s0020-7063(96)90007-2.
Full textЖердева, О. В., Т. В. Небавская, Э. Т. Махмудова, and Д. Д. Яковенко. "Evolution of leasing accounting: comparison of russian accounting standards with international accounting standards." Innovative economy: information, analytics, forecasts, no. 3 (June 18, 2024): 184–90. http://dx.doi.org/10.47576/2949-1894.2024.3.3.022.
Full textFinley, Janene R., and Wayne E. Finley. "Financial Accounting Standards Board Accounting Standards Codification: Implications for Access." Behavioral & Social Sciences Librarian 29, no. 1 (February 24, 2010): 3–14. http://dx.doi.org/10.1080/01639260903571153.
Full textBARTH, MARY E., WAYNE R. LANDSMAN, and MARK H. LANG. "International Accounting Standards and Accounting Quality." Journal of Accounting Research 46, no. 3 (June 2008): 467–98. http://dx.doi.org/10.1111/j.1475-679x.2008.00287.x.
Full textAbuzabiba, Ali Kareem Khudhair, and Abbas Muhammad Yassin Al-Tai. "THE IMPACT OF SUSTAINABILITY ACCOUNTING STANDARDS ON THE QUALITY OF ACCOUNTING INFORMATION." International journal of business and management sciences 04, no. 05 (May 1, 2024): 351–66. http://dx.doi.org/10.55640/ijbms-04-05-23.
Full textMagiera, Frank T. "Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings." CFA Digest 32, no. 3 (August 2002): 62–63. http://dx.doi.org/10.2469/dig.v32.n3.1124.
Full textAshbaugh, Hollis, and Morton Pincus. "Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings." Journal of Accounting Research 39, no. 3 (December 2001): 417–34. http://dx.doi.org/10.1111/1475-679x.00020.
Full textMeeks, Geoff, and G. M. Peter Swann. "Accounting standards and the economics of standards." Accounting and Business Research 39, no. 3 (January 2009): 191–210. http://dx.doi.org/10.1080/00014788.2009.9663360.
Full textPark, Moon-Gon and Lee, Dong-Young. "Convergence of Accounting Standards." Korea International Accounting Review ll, no. 18 (June 2007): 259–78. http://dx.doi.org/10.21073/kiar.2007..18.012.
Full textArora, Gurminder Kaur. "Accounting Standards in India." Journal of Business Thought 12 (December 15, 2021): 75. http://dx.doi.org/10.18311/jbt/2021/28900.
Full textTkachenko, Nadiia. "Regulations (Standards) of Accounting." Herald of the Economic Sciences of Ukraine, no. 2(39) (2020): 196–200. http://dx.doi.org/10.37405/1729-7206.2020.2(39).196-200.
Full textPicciotto, Robert. "Evaluation and Accounting Standards." Public Money and Management 24, no. 2 (April 2004): 84–86. http://dx.doi.org/10.1111/j.1467-9302.2004.00398.x.
Full textEnglish, Linda. "Focus On Accounting Standards." Australian Accounting Review 5, no. 10 (November 1995): 2. http://dx.doi.org/10.1111/j.1835-2561.1995.tb00374.x.
Full textObst, C., B. Edens, and L. Hein. "Ecosystem Services: Accounting Standards." Science 342, no. 6157 (October 24, 2013): 420. http://dx.doi.org/10.1126/science.342.6157.420-a.
Full textApergis, Nicholas, Christina Christou, and Christis Hassapis. "Accounting standards convergence dynamics." Accounting Research Journal 27, no. 3 (October 28, 2014): 226–48. http://dx.doi.org/10.1108/arj-06-2013-0031.
Full textZeff, S. A. "Applying International Accounting Standards." International Journal of Accounting 35, no. 2 (July 2000): 289. http://dx.doi.org/10.1016/s0020-7063(00)00069-8.
Full textHoogendoorn, Martin N. "Applying International Accounting Standards." International Journal of Accounting 39, no. 1 (January 2004): 113–15. http://dx.doi.org/10.1016/j.intacc.2003.12.005.
Full textSchipper, Katherine. "Principles-Based Accounting Standards." Accounting Horizons 17, no. 1 (March 1, 2003): 61–72. http://dx.doi.org/10.2308/acch.2003.17.1.61.
Full textDobie, Alisdair. "Aiming for global accounting standards: the international accounting standards board, 2001–2011." Accounting and Business Research 46, no. 7 (March 16, 2016): 784–85. http://dx.doi.org/10.1080/00014788.2016.1157920.
Full textWalton, Peter. "Aiming for Global Accounting Standards – The International Accounting Standards Board 2001–2011." Accounting in Europe 13, no. 1 (January 2, 2016): 121–23. http://dx.doi.org/10.1080/17449480.2016.1143958.
Full textAgarwal, Rishi, and Dr R. K. Agarwal. "Analysis of Accounting Standards: IFRS and IND AS." International Journal of Trend in Scientific Research and Development Volume-3, Issue-2 (February 28, 2019): 535–47. http://dx.doi.org/10.31142/ijtsrd21403.
Full textKaur, Dr Manpreet. "Convergence of Accounting Standards in India with IfRS." Paripex - Indian Journal Of Research 3, no. 6 (January 15, 2012): 22–24. http://dx.doi.org/10.15373/22501991/june2014/7.
Full textQiu, Congtong. "Comparative Study on Quality Characteristics of International Accounting Standards and Chinese Accounting Standards." BCP Business & Management 27 (September 6, 2022): 34–41. http://dx.doi.org/10.54691/bcpbm.v27i.1949.
Full textGan, Fangping. "New Achievements of Government Accounting Reform in China—“Governmental Accounting Standards—Basic Standards”." Modern Economy 07, no. 04 (2016): 450–55. http://dx.doi.org/10.4236/me.2016.74050.
Full textMelekhina, Tatiana I., Elena I. Sedova, and Vera G. Shiyko. "ACTUAL PROBLEMS OF APPLICATION OF NEW FEDERAL ACCOUNTING STANDARDS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/8, no. 145 (2024): 140–45. http://dx.doi.org/10.36871/ek.up.p.r.2024.04.08.020.
Full textBaudot, Lisa, Kristina C. Demek, and Zhongwei Huang. "The Accounting Profession's Engagement with Accounting Standards: Conceptualizing Accounting Complexity through Big 4 Comment Letters." AUDITING: A Journal of Practice & Theory 37, no. 2 (May 1, 2018): 175–96. http://dx.doi.org/10.2308/ajpt-51898.
Full textRyska, J., and A. Valder. "Fair value in financial accounting." Agricultural Economics (Zemědělská ekonomika) 49, No. 11 (March 2, 2012): 526–32. http://dx.doi.org/10.17221/5442-agricecon.
Full textHaribhakti, Shailesh. "Financial accounting standards: Convergence of Indian standards with the global standards." International Journal of Disclosure and Governance 5, no. 3 (July 2008): 272–83. http://dx.doi.org/10.1057/jdg.2008.12.
Full textCullinan, Charles P., Christine E. Earley, and Pamela B. Roush. "Multiple Auditing Standards and Standard Setting: Implications for Practice and Education." Current Issues in Auditing 7, no. 1 (October 1, 2012): C1—C10. http://dx.doi.org/10.2308/ciia-50344.
Full textMulugetta, Abraham. "Comparison Of International Accounting Standards, Demand For Multinational Accounting And Implication for International Accounting Harmonization." Journal of Applied Business Research (JABR) 6, no. 3 (October 21, 2011): 26. http://dx.doi.org/10.19030/jabr.v6i3.6287.
Full textAllen, Abigail, Karthik Ramanna, and Sugata Roychowdhury. "Auditor Lobbying on Accounting Standards." Journal of Law, Finance, and Accounting 3, no. 2 (December 21, 2018): 291–331. http://dx.doi.org/10.1561/108.00000027.
Full textKostyuchenko, Valentina, Alyona Malinovskaya, and Anastasiia Mamonova. "Cryptocurrencies Accounting under International Standards." Modern Economics 21, no. 1 (June 30, 2020): 122–28. http://dx.doi.org/10.31521/modecon.v21(2020)-19.
Full textRadcliffe, G. W. "Accounting Standards and the Judiciary." Accounting and Business Research 20, no. 80 (September 1990): 329–36. http://dx.doi.org/10.1080/00014788.1990.9728891.
Full textHancock, Phil, and Roger Simnett. "Accounting and Auditing Standards Boards." Australian Accounting Review 17, no. 42 (July 2007): 2. http://dx.doi.org/10.1111/j.1835-2561.2007.tb00436.x.
Full textDonnelly, Shawn. "The International Accounting Standards Board." New Political Economy 12, no. 1 (March 2007): 117–25. http://dx.doi.org/10.1080/13563460601068875.
Full textMyddelton, D. R. "The Problems of Accounting Standards." Economic Affairs 32, no. 3 (October 2012): 44–49. http://dx.doi.org/10.1111/j.1468-0270.2012.02173.x.
Full textDamant, David. "Accounting standards – a new era." Balance Sheet 11, no. 1 (March 2003): 9–20. http://dx.doi.org/10.1108/09657960310467836.
Full textZeff, Stephen A. "International accounting standards: survey 2000." International Journal of Accounting 36, no. 3 (September 2001): 376–77. http://dx.doi.org/10.1016/s0020-7063(01)00111-x.
Full textFlower, John. "Rechnungslegung nach international accounting standards." International Journal of Accounting 33, no. 5 (January 1998): 660–63. http://dx.doi.org/10.1016/s0020-7063(98)90019-x.
Full textBrown, Grant A., Roger Collins, and Daniel B. Thornton. "Professional judgment and accounting standards." Accounting, Organizations and Society 18, no. 4 (May 1993): 275–89. http://dx.doi.org/10.1016/0361-3682(93)90017-z.
Full textAlexander, David. "Accounting standards (Longman Exam Guides)." British Accounting Review 20, no. 2 (August 1988): 192. http://dx.doi.org/10.1016/0890-8389(88)90043-1.
Full textBøhren, Øyvind, Jørgen Haug, and Dag Michalsen. "Compliance with flexible accounting standards." International Journal of Accounting 39, no. 1 (January 2004): 1–19. http://dx.doi.org/10.1016/j.intacc.2003.12.001.
Full textHolt, Andrew Derek. "Professional standards and accounting change." Journal of Corporate Real Estate 17, no. 3 (September 14, 2015): 198–225. http://dx.doi.org/10.1108/jcre-01-2015-0001.
Full textHerz, Robert H. "Accounting standards and bank regulation." International Journal of Disclosure and Governance 7, no. 2 (March 11, 2010): 97–107. http://dx.doi.org/10.1057/jdg.2010.1.
Full textImhoff, Eugene A., and Jacob K. Thomas. "Economic consequences of accounting standards." Journal of Accounting and Economics 10, no. 4 (December 1988): 277–310. http://dx.doi.org/10.1016/0165-4101(88)90006-7.
Full textReinstein, Alan, Thomas R. Weirich, and Joseph H. Goodwin. "SEC proposes international accounting standards." Journal of Corporate Accounting & Finance 11, no. 6 (September 2000): 33–39. http://dx.doi.org/10.1002/1097-0053(200009/10)11:6<33::aid-jcaf8>3.0.co;2-k.
Full textRouse, Robert W. "Update: Harmonizing international accounting standards." Journal of Corporate Accounting & Finance 9, no. 4 (1998): 101–5. http://dx.doi.org/10.1002/jcaf.3970090410.
Full textHenry, Elaine, Oscar J. Holzmann, and Ya-wen Yang. "Business combinations: Accounting standards converge." Journal of Corporate Accounting & Finance 19, no. 4 (2008): 73–80. http://dx.doi.org/10.1002/jcaf.20406.
Full textChapple, Sandra. "Book review: Aiming for Global Accounting Standards: The International Accounting Standards Board, 2001–2011." Accounting History 21, no. 2-3 (May 2016): 364–65. http://dx.doi.org/10.1177/1032373216639052.
Full textTeixeira, Alan. "The International Accounting Standards Board and Evidence-Informed Standard-Setting." Accounting in Europe 11, no. 1 (January 2, 2014): 5–12. http://dx.doi.org/10.1080/17449480.2014.900269.
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