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The IASB and FASB convergence process and the need for ‘concept-based’ accounting teaching
13 references·2 citing·53 second hop
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this work references cited by second hop

References

  • 2008Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research689 cited
  • 2008Marking‐to‐Market: Panacea or Pandora's Box?604 cited
  • 2007Mark-to-market accounting and liquidity pricing487 cited
  • 2007Market Transparency and the Accounting Regime379 cited
  • 2008On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system253 cited
  • 2008Effect of derivative accounting rules on corporate risk-management behavior219 cited
  • 2005The adoption of International Accounting Standards in the European Union205 cited
  • 2009Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factors122 cited
  • 2008A positive theory of flexibility in accounting standards83 cited
  • 1995Discretion vs. Rules: Choices Among GAAP50 cited
  • 2001Contemporary Issues in Accounting Regulation40 cited
  • 2009IFRS and Collegiate Accounting Curricula in the United States: 2008 A Survey of the Current State of Education Conducted by KPMG and the Education Committee of the American Accounting Association38 cited
  • 2009A Research Based Perspective on SEC’s Proposed Rule on ROADMAP FOR Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers25 cited

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Cited by

  • 2015THE REAL STEP IN CONVERGENCE PROJECT: A PARADIGM SHIFT FROM REVENUE RECOGNITION TO REVENUE FROM CONTRACTS WITH CUSTOMERS15 cited
  • 2024Exploring IFRS in Islamic finance: a bibliometric and coding analysis of emerging topics and perspectives14 cited