Citations (24)
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David Alexander & Roberta Fasiello. (2021) Prudence and Directive 34 – Reality and Rhetoric in Accounting Regulation. Accounting in Europe 18:1, pages 26-42.
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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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David Alexander, Clelia Fiondella, Marco Maffei & Rosanna Spanò. (2019) Reporting Comprehensive Income: The Incoherencies of the IASB System and the Possible Contribution of Economia Aziendale. Accounting in Europe 16:3, pages 340-359.
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Kjell Magne Baksaas & Tonny Stenheim. (2019) Proposal for improved financial statements under IFRS. Cogent Business & Management 6:1.
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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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Rob Bryer. (2016) Linking Pacioli's double-entry bookkeeping, algebra, and art: accounting history or idle speculation?. Accounting History Review 26:1, pages 33-40.
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Christopher Nobes. (2015) IFRS Ten Years on: Has the IASB Imposed Extensive Use of Fair Value? Has the EU Learnt to Love IFRS? And Does the Use of Fair Value make IFRS Illegal in the EU?. Accounting in Europe 12:2, pages 153-170.
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Christopher Nobes. (2015) Accounting for capital: the evolution of an idea. Accounting and Business Research 45:4, pages 413-441.
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Arjan Brouwer, Arshia Faramarzi & Martin Hoogendoorn. (2014) Does the New Conceptual Framework Provide Adequate Concepts for Reporting Relevant Information about Performance?. Accounting in Europe 11:2, pages 235-257.
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Richard Barker, Andrew Lennard, Christopher Nobes, Marco Trombetta & Peter Walton. (2014) Response of the EAA Financial Reporting Standards Committee to the IASB Discussion Paper A Review of the Conceptual Framework for Financial Reporting. Accounting in Europe 11:2, pages 149-184.
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Peter Walton & Lisa Evans. (2013) Accounting in Europe – 10 years on. Accounting in Europe 10:2, pages 163-173.
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Christopher Nobes. (2012) On the Definitions of Income and Revenue in IFRS. Accounting in Europe 9:1, pages 85-94.
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Articles from other publishers (12)
Achoja Roland Onomu, Amon Taruvinga & Willie Tafadzwa Chinyamurindi. (2023) Potential and Transformation of Indigenous Floral Foods in Africa: What Research Tells Over the Past Two Decades (2000–2022). Advances in Agriculture 2023, pages 1-21.
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Pınar OKAN GÖKTEN, Burak ÖZDOĞAN & Soner GÖKTEN. (2023) TFRS 15 Asıl/Vekil Konumlandırması Üzerine Vaka İncelemesi: Turkcell ve GezinomiTFRS 15 Case Study on Principal/Agent Positioning: Turkcell and Gezinomi. Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi 26:2, pages 345-356.
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Yaw Ndori Queku. 2023. Circular Economy Strategies and the UN Sustainable Development Goals. Circular Economy Strategies and the UN Sustainable Development Goals
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Bikolimana Giliadi Muhihi & Leopold Pascal Lusambo. (2022) PLS algorithm for estimating quality rural electricity on household income in Tanzania. Technological Sustainability 1:2, pages 160-183.
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Jiaqi Liu, Zhan Wang, Linsen Yin & Ying Liu. (2022) A Parallel Reporting System for Water Resources: From the Logic of Introduction of Natural Resource Balance Sheeting in China. Frontiers in Environmental Science 10.
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D. P. Sari, N. A. Masruroh & A. M. S. Asih. (2021) Factors Affecting Consumer Acquisition of Secondhand Smartphone in Indonesia. Factors Affecting Consumer Acquisition of Secondhand Smartphone in Indonesia.
Richard Barker, Stephen Penman, Thomas J. Linsmeier & Stephen Cooper. (2020) Moving the Conceptual Framework Forward: Accounting for Uncertainty. Contemporary Accounting Research 37:1, pages 322-357.
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Pınar OKAN GÖKTEN. (2019) ULUSLARARASI MUHASEBE STANDARTLARI KURULU’NUN PERFORMANS RAPORLAMASINA BAKIŞ AÇISI: 1989’DAN 2018’E NE DEĞİŞTİ?INTERNATIONAL ACCOUNTING STANDARDS BOARD’S PERSPECTIVE ON PERFORMANCE REPORTING: WHAT HAS CHANGED FROM 1989 TO 2018?. Muhasebe ve Vergi Uygulamaları Dergisi 12:2, pages 475-496.
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Alexandre Rambaud & Jacques Richard. 2016. Finance and Economy for Society: Integrating Sustainability. Finance and Economy for Society: Integrating Sustainability
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Kateřina Knorová. (2016) Do Czech Companies Disclose Revenue in Accordance with IFRS Requirements?. European Financial and Accounting Journal 11:3, pages 69-84.
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Diogenis Baboukardos & Gunnar Rimmel. (2016) Value relevance of accounting information under an integrated reporting approach: A research note. Journal of Accounting and Public Policy 35:4, pages 437-452.
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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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