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On the Definitions of Income, Expenses and Profit in IFRS
7 references·6 citing·36 second hop
On the Definitions of Income, Expenses and Profit in IFRS (2010)On the Definitions of Income, Expenses an…Value and Capital: An Inquiry into Some Fundamental Principles of Economic Theory (2021)Value and Capital: An Inquiry…IAS 39 – Financial Instruments: Recognition and Measurement (2011)IAS 39 – Financial Instrument…IAS 1 – Presentation of Financial Statements (2011)IAS 1 – Presentation of Finan…Reporting Financial Performance (2004)Reporting Financial Performan…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Inflation Accounting: An Introduction to the Debate (1983)Inflation Accounting: An Intr…The Theory and Measurement of Business Income (1961)The Theory and Measurement of…Proposal for improved financial statements under IFRS (2019)Proposal for improved financi…Value relevance of accounting information under an integrated reporting approach: A research note (2016)Value relevance of accounting…Linking Pacioli's double-entry bookkeeping, algebra, and art: accounting history or idle speculation? (2016)Linking Pacioli's double-entr…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? (2015)IFRS Ten Years on: Has the IA…Accounting for capital: the evolution of an idea (2015)Accounting for capital: the e…On the Definitions of Income and Revenue in IFRS (2012)On the Definitions of Income …An Inquiry into the Nature and Causes of the Wealth of Nations (1776)Handbook of Theory and Research for the Sociology of Education. (1987)Capital in the Twenty-First Century (2014)A review of integrated thinking research in developed and developing economies (2022)Seeing double corporate reporting through the materiality lenses of both investors and nature* (2024)Corporate sustainability reporting (2025)Value and Capital (1939)Dividend Policy, Growth, and the Valuation of Shares (1961)On the IASB comprehensive income project: an analysis of the case for dual income display (2007)The Role of Institutional and Economic Factors in the Strategic Use of Non-GAAP Disclosures to Beat Earnings Benchmarks (2014)Moving the Conceptual Framework Forward: Accounting for Uncertainty (2019)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Comparative International Accounting (2003)Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? (2010)Conceptual framework for financial reporting (2012)Insights from Accounting Practitioners on China's Convergence with IFRS (2017)Cognitive Load Theory: Why It’s Important for International Business Teaching and Financial Reporting (2018)The state of IFRS in Africa (2019)The information content of losses (1995)The relevance of the value relevance literature for financial accounting standard setting: another view (2001)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Risk, Futures Pricing, and the Organization of Production in Commodity Markets (1988)The microfoundations project in general equilibrium theory (1994)Classical thermodynamics and economic general equilibrium theory (2007)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Capital markets research in accounting (2001)The tale of a committee that never reported: Disagreements on intertwining accounting with the social (1985)Inflation accounting and action at a distance: The sandilands episode (1994)When Does Leadership Matter? The Contingent Opportunities View of CEO Leadership (2001)The Effects of the Fair Value Option under IAS 39 on the Volatility of Bank Earnings (2011)The impact of the institutional environment on the value relevance of fair values (2016)The predictive ability of loan loss provisions in banks – Effects of accounting standards, enforcement and incentives (2016)Macroeconomic Variables and Corporate Performance (2003)ISA 701: Key Audit Matters - An exploration of the rationale and possible unintended consequences in a South African (2017)True and Fair Override: Accounting Expert Opinions, Explanations from Behavioural Theories, and Discussions for Sustainability Accounting (2021)
this work references cited by second hop

References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1961The Theory and Measurement of Business Income970 cited
  • 2021Value and Capital: An Inquiry into Some Fundamental Principles of Economic Theory299 cited
  • 1983Inflation Accounting: An Introduction to the Debate134 cited
  • 2004Reporting Financial Performance115 cited
  • 2011IAS 39 – Financial Instruments: Recognition and Measurement114 cited
  • 2011IAS 1 – Presentation of Financial Statements68 cited

Cited by

  • 2016Value relevance of accounting information under an integrated reporting approach: A research note48 cited
  • 2015Accounting for capital: the evolution of an idea28 cited
  • 2015IFRS 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?28 cited
  • 2012On the Definitions of Income and Revenue in IFRS25 cited
  • 2019Proposal for improved financial statements under IFRS19 cited
  • 2016Linking Pacioli's double-entry bookkeeping, algebra, and art: accounting history or idle speculation?14 cited

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