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Inventories Accounting under US-GAAP and IFRS Standards: The Differences That Hinder the Full Convergence
16 references·0 citing·53 second hop
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References

  • 1995Managing Legitimacy: Strategic and Institutional Approaches20,755 cited
  • 2007Financial reporting quality: is fair value a plus or a minus?419 cited
  • 2010Legitimating Transnational Standard-Setting: The Case of the International Accounting Standards Board217 cited
  • 2005Rules-Based Standards and the Lack of Principles in Accounting149 cited
  • 2014Fair value accounting: information or confusion for financial markets?132 cited
  • 1988Evidence on the Choice of Inventory Accounting Methods: LIFO Versus FIFO109 cited
  • 2013Measurement in Financial Reporting: The Need for Concepts104 cited
  • 2018Relative Effects of IFRS Adoption and IFRS Convergence on Financial Statement Comparability99 cited
  • 2015Representing the market perspective: Fair value measurement for non-financial assets96 cited
  • 1980Accounting Methods and Management Decisions: The Case of Inventory Costing and Inventory Policy91 cited
  • 2012IFRS 13 Fair Value Measurement88 cited
  • 1966Reliability and Objectivity of Accounting Measurements.75 cited
  • 2015An Analysis of Concepts and Evidence on the Question of Whether IFRS Should be Conservative72 cited
  • 2017The Challenge of Setting Standards for a Worldwide Constituency: Research Implications from the IASB’s Early History69 cited

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  • 1999How wide is the gap between IASC and U.S. GAAP? impact of the IASC comparability project and recent international developments52 cited
  • 2018On Commitment Toward Knowledge Templates in Global Standard Setting: The Case of the FASB‐IASB Revenue Project46 cited
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