Zobrazeno 1 - 5
of 5
pro vyhledávání: '"Warrick van Zyl"'
Autor:
Warrick van Zyl, Enrico Uliana
Publikováno v:
Accounting & Finance. 62:2993-3019
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c6efe459114d5124d690610bfd02f8fb
https://doi.org/10.1111/acfi.12927
https://doi.org/10.1111/acfi.12927
Publikováno v:
Accounting Education. 30:213-233
Professional scepticism forms an integral part of a professional accountant’s skill set and is fundamental to their training. Recent revisions to IESs 2, 3, 4 and 8 reflect changes in the market ex...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9bccc57284d393dc3be27a6a526bc98f
https://doi.org/10.1080/09639284.2021.1913616
https://doi.org/10.1080/09639284.2021.1913616
Publikováno v:
Accounting & Finance. 59:7-58
Accounting for compound financial instruments, that is those with characteristics of both debt and equity, has challenged accounting standard setters for decades. The principles developed to distinguish liabilities and equity and the application of t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::810544172bf97ef5d2617108b8d44674
https://doi.org/10.1111/acfi.12280
https://doi.org/10.1111/acfi.12280
Publikováno v:
Journal of Contemporary Accounting & Economics. 16:100214
This study examines the links between conditional conservatism in financial accounting and certain changes in the institutional frameworks in Australia, France, Japan and the United States of America (US) during the period 1981–2008. We identify sp
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3453d28e309bce7a5bdc2bb1172ba459
https://doi.org/10.1016/j.jcae.2020.100214
https://doi.org/10.1016/j.jcae.2020.100214
Publikováno v:
University of Western Australia
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::7d67a29224a9de39d8bf329e4696fa33
https://research-repository.uwa.edu.au/en/publications/e0880a3e-f3a6-4016-8a35-8cae6b5419ad
https://research-repository.uwa.edu.au/en/publications/e0880a3e-f3a6-4016-8a35-8cae6b5419ad
