Table of contents - Special Issue: Accounting Standards Setting
Guest Editors: Bryan Howieson, Brad Potter
Non-financial KPIs in annual report narratives: Australian practice
Lyndie Bayne, Marvin WeeThe purpose of this paper is to provide preliminary evidence on current practices in non-financial key performance indicator (KPI) reporting in annual reports by listed Australian…
1863
An IFRS-based taxonomy of financial ratios
Thomas Zeller, John Kostolansky, Michail BozoudisThis study aims to identify a taxonomy of financial ratios derived from financial statements prepared using International Financial Reporting Standards (IFRS). The work first…
1078
Pension plans assumptions: the case of discount rate
Ana Isabel Morais, Inês PintoIn 2009, the International Accounting Standards Board started revising International Accounting Standard (IAS) 19 to improve the requirements for managing the annual expense of a…
457
Implementing AASB 15 revenue from contracts with customers: the preparer perspective
Michael Davern, Nikole Gyles, Brad Potter, Victor YangThis study aims to examine the implementation of AASB 15 Revenue from Contracts with Customers to provide insight into preparers’ perspectives on the challenges, costs and…
1541
ISSN:
1030-9616Online date, start – end:
2005Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Reza Monem