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Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSC's Comment on the IASB's Discussion Paper
Abstract In June 2004 the IASB issued the Discussion Paper ‘Preliminary Views on Accounting Standards for Small and Medium-Sized Entities’. This invited comments on the central question of whetherExpand
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The qualitative characteristics of information included in general purpose financial reports by public sector entities
TLDR
Author(s): Vehmanen, Petri Title: The qualitative characteristics of information included in general purpose financial reports by public sector entities. Expand
Business ethics: Are accounting students aware? A Cross-cultural study of four countries
The basic question addressed in this study is whether accounting students, from four countries located in three different continents, are aware of ethical conduct and if there are any differences inExpand
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Reporting Standards Committee Comment Letter SME Standards 1 Comment on the IASB Discussion Paper ‘ Preliminary Views on Accounting Standards for Small and Medium-sized Entities ’ prepared
The objective of this Comment is, in line with the EAA FRSC’s mission statement, to collate and bring to the IASB’s (and/or EFRAG’s), attention research by European academics which may be relevant toExpand
IMPLEMENTATION OF AN INDUSTRIAL VARIANCE ANALYSIS PROCESS
University of Tampere School of Management, Accounting and Finance Author: JARI MONONEN Title of research: Implementation of an industrial variance analysis process – A Constructive study at AlstomExpand
Measurement of Assets and the Classical Measurement Theory
The classical measurement theory was dominant in science until the late 1940s. Then it was challenged by the modern measurement theory, which began to be adopted in accounting in the 1960s. TheExpand
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Business Ethics: Are Students Aware? A Cross Cultural Study of Three Nationalities
The basic question addressed in this study is whether business students, from three different countries located in three different continents, are aware of ethical conduct and if there areExpand