Extractive industries reporting: a review of accounting challenges and the research literature
While the extractive industries (EI) are of major significance economically, the reporting of
their activities has been the subject of contentious debate posing dilemmas for regulators …
their activities has been the subject of contentious debate posing dilemmas for regulators …
The continued survival of international differences under IFRS
C Nobes - Accounting and business research, 2013 - Taylor & Francis
The claimed starting point for much recent literature is that International Financial Reporting
Standards (IFRS) have been very widely adopted. That is somewhere between an error and …
Standards (IFRS) have been very widely adopted. That is somewhere between an error and …
Assessing the value relevance of accounting data after the introduction of IFRS in Europe
Since 2005, European‐listed companies have been required to prepare their consolidated
financial statements in accordance with the International Financial Reporting Standards …
financial statements in accordance with the International Financial Reporting Standards …
IFRS policy changes and the continuation of national patterns of IFRS practice
E Kvaal, C Nobes - European accounting review, 2012 - Taylor & Francis
International Financial Reporting Standards (IFRS) contain several policy options. This
paper examines the choices made in 2008/9 IFRS financial statements by large listed …
paper examines the choices made in 2008/9 IFRS financial statements by large listed …
IFRS practices and the persistence of accounting system classification
C Nobes - Abacus, 2011 - Wiley Online Library
The earliest paper on international classification of accounting systems is one hundred
years old. For about fifteen years from the late 1960s, many papers on the subject were …
years old. For about fifteen years from the late 1960s, many papers on the subject were …
Formal participation in the IASB's due process of standard setting: a multi-issue/multi-period analysis
A Jorissen, N Lybaert, R Orens… - European Accounting …, 2012 - Taylor & Francis
This paper sets out to enquire about the nature of constituents' participation in the IASB's
due process in terms of representation (constituents' diversity and characteristics) and …
due process in terms of representation (constituents' diversity and characteristics) and …
[图书][B] International classification of financial reporting
C Nobes - 2014 - taylorfrancis.com
Financial reporting practices differ widely between countries and this has far-reaching
implications for multinational businesses. Over more than a century, there have been …
implications for multinational businesses. Over more than a century, there have been …
[图书][B] Accounting for asset impairment: a test for IFRS compliance across Europe
The mandatory adoption of International Financial Reporting Standards by listed companies
in the European Union (EU) has raised expectations in the minds of many that accounting …
in the European Union (EU) has raised expectations in the minds of many that accounting …
Opening the black box of accounting for greenhouse gas emissions: The different views of institutional bodies and firms
A Allini, B Giner, A Caldarelli - Journal of Cleaner Production, 2018 - Elsevier
This paper highlights the current accounting approaches to greenhouse gas (GHG)
emissions. In particular, it explores and critically discusses the treatment of emission rights …
emissions. In particular, it explores and critically discusses the treatment of emission rights …
Have IFRS made a difference to intra-country financial reporting diversity?
S Jones, A Finley - The British Accounting Review, 2011 - Elsevier
According to the International Accounting Standards Board (IASB), International Financial
Reporting Standards (IFRS) are intended to provide a common set of globally applicable …
Reporting Standards (IFRS) are intended to provide a common set of globally applicable …