Work

Articulation, Profit or Loss and OCI in the IASB Conceptual Framework: Different Shades of Clean (or Dirty) Surplus

Year: 2018

Type: article

Source: Accounting in Europe

DOI: 10.1080/17449480.2018.1448936

Authors: Carien van Mourik, Yuko Katsuo Asami

Institutions: The Open University, Gakushuin University

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

Funder: Japan Society for the Promotion of Science

Awards: Survey on Accounting for Goodwill, Comparative Study of Financial Reporting Standards Based on Empirical Study of International Patents

OpenAlex ID: W2795384950

FWCI: 3.793

Cites: 64

Cited by: 10

Related to: 10