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Date: 2012
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/172614
Description: Countries adopting International Financial Reporting Standards (IFRS) need to educate and train their professional accountants so that they are able to interpret and apply IFRS in a consistent manner. ... More
Reviewed: Reviewed
Date: 2011
Language: eng
Resource Type: book
Identifier: http://hdl.handle.net/1959.14/158817
Description: This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit a ... More
Date: 2010
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/109042
Description: This study extends prior research on accounting judgment and decision making research by examining the effects of ‘new’ and ‘complex’ accounting standards on judgments of professional accountants. It ... More
Reviewed: Reviewed
Date: 2009
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/209517
Description: The international accounting literature pays much attention to the clustering of national accounting systems of various countries based on similar financial reporting characteristics. In this paper, w ... More
Reviewed: Reviewed
Date: 2009
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/347873
Description: Countries adopting International Financial Reporting Standards (IFRSs) need to educate and train their professional accountants so that they are able to interpret and apply IFRSs in a consistent manne ... More
Reviewed: Reviewed
Date: 2008
Language: eng
Resource Type: journal article
Identifier: http://hdl.handle.net/1959.14/75305
Description: Over the last few years there has been a significant increase in the acceptance of International Financial Reporting Standards (IFRSs) which are issued by the International Accounting Standards Board ... More
Reviewed: Reviewed
Date: 2007
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/1246383
Description: This study extends prior research on accounting judgment and decision making research by examining the effects of 'new' and 'complex' accounting standards on judgments of professional accountants. It ... More
Date: 2006
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/100071
Description: 20 page(s)
Reviewed: Reviewed
Date: 2006
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/83933
Description: 1 page(s)
Date: 2005
Language: eng
Resource Type: conference paper abstract
Identifier: http://hdl.handle.net/1959.14/1213572
Description: 1 page(s)
Date: 2005
Language: eng
Resource Type: conference paper
Identifier: http://hdl.handle.net/1959.14/24992
Description: The implicit assumption in convergence of accounting standards is that greater comparability will result in financial reports across countries if they adopt the International Accounting Standards (IAS ... More
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