Advanced Financial Accounting (2 º Sem 2020/2021)

MAcc (Accounting)

Bibliografia

Principal

  • Short, D., P. Libby and R. Libby,, Financial Accounting: global edition , McGraw Hill. , 2016
  • International Accounting Standards Board (IASB), International Financial Reporting Standards 2018 , International Accounting Standards Committee Foundation, London, England, 2018
  • Mark Billings, Christopher O?Brien, Margaret Woods & Dev Vencappa , Discretion in accounting for pensions under IAS 19: using the ?magic telescope?? , Accounting and Business Research, 47:2, 123-143, DOI: 10.1080/00014788.2016.1205967, 2017
  • Goh, L. & L. Yong , Pensions as a form of executive compensation , Journal of Business Finance & Accounting, 42(9/10), 1154-1187. DOI: 10.1111/jbfa.12162, 2015
  • Wong, J. & N. Wong , The Economics of Accounting for Property Leases , Accounting horizons, 30 (2), 239-254.DOI: 10.2308/acch-51386, 2016
  • Henderson, D. & P. O?Brien, The standard-setters? toolkit: can principles prevail over bright lines? , Review of Accounting Studies, 22 (2), 644-676., 2017