Accounting and Business Research, Volume 52, Issue 6 (2022)

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Accounting and Business Research, Volume 52, Issue 6 (2022)

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IASB Research Forum 2021. Guest editors: Peter Joos, Per Olsson and Alfred Wagenhofer

Articles

Article
Accounting for intangible assets: suggested solutions
Richard Barker, Andrew Lennard, Stephen Penman & Alan Teixeira
Pages: 601-630
Published online: 07 Sep 2021
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Article
Discussion of ‘Accounting for intangible assets: suggested solutions’
Niclas Hellman
Pages: 631-640
Published online: 16 Nov 2021
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Article
Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk
Minyue Dong & Romain Oberson
Pages: 641-679
Published online: 27 Aug 2021
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Article
Discussion of ‘Moving toward the expected credit loss model under IFRS 9: Capital Transitional Arrangement and bank systematic risk'
Araceli Mora
Pages: 680-689
Published online: 22 Mar 2022
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Article
The impact of the adoption of IFRS 11 on the comparability of accounting information
Raquel Wille Sarquis, Ariovaldo dos Santos, Isabel Lourenço & Guillermo Oscar Braunbeck
Pages: 690-726
Published online: 02 Jun 2022
AbstractforThe impact of the adoption of IFRS 11 on the comparability of accounting information | Full Text | References | PDF (961.3 KB) | EPUB | Supplemental
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Article
Discussion of ‘The impact of the adoption of IFRS 11 on the comparability of accounting information’
Katherine Schipper
Pages: 727-733
Published online: 10 Aug 2022
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Article
Multi-mode standardisation and comparability: Norway's failed attempt to adopt the IFRS for SMEs
Anna Alon, Geir Haaland & Kjell Ove Røsok
Pages: 734-764
Published online: 22 Mar 2022
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Article
Discussion of ‘Multi-mode standardisation and comparability: Norway’s failed attempt to adopt the IFRS for SMEs’
Frank Thinggaard
Pages: 765-772
Published online: 09 Mar 2022
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