Citations (33)
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Christopher Nobes. (2023) On the meaning, importance and translation of ‘realised’. Accounting and Business Research 0:0, pages 1-29.
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Christopher J. Napier & Christian Stadler. (2020) The real effects of a new accounting standard: the case of IFRS 15 Revenue from Contracts with Customers. Accounting and Business Research 50:5, pages 474-503.
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Carien van Mourik & Yuko Katsuo Asami. (2018) Articulation, Profit or Loss and OCI in the IASB Conceptual Framework: Different Shades of Clean (or Dirty) Surplus. Accounting in Europe 15:2, pages 167-192.
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Jannis Bischof & Holger Daske. (2016) Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9. Accounting in Europe 13:2, pages 129-168.
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Alfred Wagenhofer. (2014) The role of revenue recognition in performance reporting. Accounting and Business Research 44:4, pages 349-379.
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Susana Callao & José
Ignacio Jarne. (2010) Have IFRS Affected Earnings Management in the European Union?. Accounting in Europe 7:2, pages 159-189.
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Jan Marton & Alfred Wagenhofer. (2010) Comment on the IASB Discussion Paper ‘Preliminary Views on Revenue Recognition in Contracts with Customers’. Accounting in Europe 7:1, pages 3-13.
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David Alexander & Eva Eberhartinger. (2010) The European Union Endorsement Process for International Financial Reporting Standards: A Telos-Based Analysis. Accounting in Europe 7:1, pages 37-62.
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Jens Wüstemann & Sonja Kierzek. (2006) True and Fair View Revisited – A Reply to Alexander and Nobes. Accounting in Europe 3:1, pages 91-116.
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Christopher
W. Nobes. (2006) Revenue Recognition and EU Endorsement of IFRS. Accounting in Europe 3:1, pages 81-89.
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David Alexander. (2006) Legal Certainty, European-ness and Realpolitik
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Articles from other publishers (22)
Firas Akram Mohammed AL-Aqrawi & Vian Sleman Hama Saed. (2023) الابلاغ المالي عن إيراد العقود مع العملاء وفق معيار (IFRS15) لتحسين جودة المعلومات المحاسبية /دراسة تطبيقية لشركة ريبار التجارية في محافظة دهوك/ اقليم كردستان العراق لسنة 2020. Tikrit Journal of Administrative and Economic Sciences 19:61, 1, pages 39-66.
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Gaisha Shulenbayeva, Aigul Jondelbayeva, Aliya Nurgaliyeva, Azamat Zhanseitov & Ainur Myrzhykbayeva. (2023) Organization of construction accounting in the process of sustainable development. RIVISTA DI STUDI SULLA SOSTENIBILITA' 12:2, pages 11-28.
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Humayun Kabir & Li Su. (2022) How did IFRS 15 affect the revenue recognition practices and financial statements of firms? Evidence from Australia and New Zealand. Journal of International Accounting, Auditing and Taxation 49, pages 100507.
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Fredrik Hartwig. (2013) Swedish and Dutch listed companies’ compliance with IAS 36 paragraph 134. International Journal of Disclosure and Governance 12:1, pages 78-105.
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Tereza Miková. (2014) Influence of IFRS on Earnings Manipulation: Evidence from the European Union. Acta Oeconomica Pragensia 22:6, pages 3-18.
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Julian Müller. (2014) An accounting revolution? The financialisation of standard setting. Critical Perspectives on Accounting 25:7, pages 539-557.
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Stephen A. Zeff. (2012) Book Reviews. The Accounting Review 87:3, pages 1087-1098.
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Robert H. Colson, Robert Bloomfield, Theodore E. Christensen, Karim Jamal, Stephen Moehrle, James Ohlson, Stephen Penman, Thomas Stober, Shyam Sunder & Ross L. Watts. (2010) Response to the Financial Accounting Standards Board’s and the International Accounting Standards Board’s Joint Discussion Paper Entitled Preliminary Views on Revenue Recognition in Contracts with Customers. Accounting Horizons 24:4, pages 689-702.
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WOLFGANG DICK & PETER WALTON. (2008) The IASB Agenda — A Moving Target. Australian Accounting Review 17:42, pages 8-17.
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Miloslav Janhuba. (2006) Some remarks to innovative approach in Revenue Recognition by International Financial Reporting Standards. Český finanční a účetní časopis 2006:4, pages 132-135.
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Ekaete Efretuei. (2019) International Accounting and Earnings Quality in Ex-post Failed Firms. SSRN Electronic Journal.
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Yuri Biondi, Jonathan C. Glover, Nicole Thorne Jenkins, Bjorn N. Jorgensen, John Lacey, Richard H. Macve & Eiko Tsujiyama. (2012) Comment on IASB/FASB 2011 ED on Revenues from Contracts with Customers. SSRN Electronic Journal.
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David Procházka. (2009) New Approaches to Revenue Recognition and Common Sense. SSRN Electronic Journal.
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Robert H. Colson, Robert J. Bloomfield, Theodore E. Christensen, Karim Jamal, Stephen R. Moehrle, James A. Ohlson, Stephen H. Penman, Gary J. Previts, Thomas L. Stober, Shyam Sunder & Ross L. Watts. (2009) Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Revenue Recognition in Contracts with Customers'. SSRN Electronic Journal.
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Rolf Uwe Fuelbier, Joerg-Markus Hitz & Thorsten Sellhorn. (2008) Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting. SSRN Electronic Journal.
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