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Accounting in Europe Volume 12, 2015 - Issue 2: IFRS, Ten Years On!
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Original Articles

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?Footnote

Christopher NobesSchool of Management, Royal Holloway (University of London), Surrey, UK;Business School, University of Sydney, Sydney, AustraliaCorrespondence[email protected]
Pages 153-170 | Published online: 16 Dec 2015

Citations (24)

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Read on this site (8)

Christopher Nobes. (2023) On the meaning, importance and translation of ‘realised’. Accounting and Business Research 0:0, pages 1-29.
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Wayne van Zijl & Valencia Hewlett. (2022) An analysis of the extent and use of fair value by JSE Top 40 companies. South African Journal of Accounting Research 36:2, pages 81-104.
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Andrei Filip, Ahmad Hammami, Zhongwei Huang, Anne Jeny, Michel Magnan & Rucsandra Moldovan. (2021) The Value Relevance of Fair Value Levels: Time Trends under IFRS and U.S. GAAP. Accounting in Europe 18:2, pages 196-217.
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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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Laura Parte, Anne M. Garvey & José Antonio Gonzalo-Angulo. (2018) Cognitive Load Theory: Why It’s Important for International Business Teaching and Financial Reporting. Journal of Teaching in International Business 29:2, pages 134-160.
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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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Noor Hashim, Weijia Li & John O’Hanlon. (2016) Expected-loss-based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009–2016. Accounting in Europe 13:2, pages 229-267.
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David Cairns. (2015) Financial Reporting in Europe: Future Challenges. Accounting in Europe 12:2, pages 187-196.
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Articles from other publishers (16)

Tiago Cardao-Pito. (2023) Prevalence of Fisher's theory in mainstream accounting and economic research. Accounting History 28:2, pages 312-337.
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Susanne Leitner-Hanetseder & Othmar M. Lehner. (2022) AI-powered information and Big Data: current regulations and ways forward in IFRS reporting. Journal of Applied Accounting Research 24:2, pages 282-298.
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Eduardo Flores, Brian Monsen, Emily Shafron & Christopher G. Yust. (2023) 'No Comment': Language Barriers and the IASB's Comment Letter Process. SSRN Electronic Journal.
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Christopher Nobes & Christian Stadler. (2021) Towards a Solution to the Variety in Accounting Practices of Extractive Firms under IFRS. Australian Accounting Review 31:4, pages 273-285.
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Anuradha Pandya, Wayne van Zijl & Warren Maroun. (2021) Fair value accounting implementation challenges in South Africa. Journal of Accounting in Emerging Economies 11:2, pages 216-246.
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Brian A Rutherford. (2020) Are Accounting Standards Memes? The Survival of Accounting Evolution in an Age of Regulation. Philosophy of Management 19:4, pages 499-523.
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Tiago Cardao-Pito. (2020) Enlightenment value theories and the three levels in fair value accounting. Accounting History 25:4, pages 625-635.
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Richard Pucci & Peter Skærbæk. (2020) The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 9. Accounting, Organizations and Society 81, pages 101076.
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Vincent Tawiah. (2019) The state of IFRS in Africa. Journal of Financial Reporting and Accounting 17:4, pages 635-649.
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Elisavet Mantzari & Omiros Georgiou. (2019) Ideological hegemony and consent to IFRS: Insights from practitioners in Greece. Critical Perspectives on Accounting 59, pages 70-93.
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Traian Ovidiu Calotă & Alin Eliodor Tănase. 2019. Throughput Accounting in a Hyperconnected World. Throughput Accounting in a Hyperconnected World 203 221 .
Helen Hong Yang, Colin Clark, Changyu Wu & Alan Farley. (2017) Insights from Accounting Practitioners on China's Convergence with IFRS. Australian Accounting Review 28:1, pages 14-27.
Crossref
Christopher William Nobes & Christian Stadler. (2020) Towards a Solution to the International Variety in the Accounting Practices of Extractive Firms Under IFRS. SSRN Electronic Journal.
Crossref
Andrei Filip, Ahmad Hammami, Zhongwei Huang, Anne Jeny, Michel Magnan & Rucsandra Moldovan. (2019) The Relevance of the Fair Value Measurement Hierarchy: A Holistic Perspective. SSRN Electronic Journal.
Crossref
Noor A. Hashim, Weijia Li & John O'Hanlon. (2016) Expected-Loss-Based Accounting for Impairment of Financial Instruments: The FASB and IASB Proposals 2009-2016. SSRN Electronic Journal.
Crossref
Michael C. I. Nwogugu. (2012) Goodwill/Intangibles Rules, Earnings Management and Competition. SSRN Electronic Journal.
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