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Accounting standards and national tax laws: The IASC and the ban on LIFO

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  • Guenther, David A.
  • Hussein, Mohamed E. A.

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  • Guenther, David A. & Hussein, Mohamed E. A., 1995. "Accounting standards and national tax laws: The IASC and the ban on LIFO," Journal of Accounting and Public Policy, Elsevier, vol. 14(2), pages 115-141.
    • Handle: RePEc:eee:jappol:v:14:y:1995:i:2:p:115-141
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    Cited by:

    1. Alan Reinstein & Gerald Alvin & Richard G. Vangermeersch, 2008. "George R. Husband: Contributions to the Development of Accounting Thought," Abacus, Accounting Foundation, University of Sydney, vol. 44(1), pages 82-108, March.
    2. Salma Damak-Ayadi, 2007. "De L'Efficacite Des Mesures De Convergence Pour Preparer Le Passage Aux Ias/Ifrs En France," Post-Print halshs-00544879, HAL.
    3. Hanne Böckem & Anne d’Arcy, 1999. "Evolution of (International) Accounting Systems Critical Assessment of the Environmental Determinism Theory with an Application to Tax Influences," Schmalenbach Journal of Business Research, Springer, vol. 51(1), pages 60-76, January.
    4. Larson, Robert K., 2008. "An examination of comment letters to the IASC: Special purpose entities," Research in Accounting Regulation, Elsevier, vol. 20(C), pages 27-46.
    5. Gangolly, Jagdish S. & Hussein, Mohamed E. & Seow, Gim S. & Tam, Kinsun, 2002. "Harmonization of the auditor's report," The International Journal of Accounting, Elsevier, vol. 37(3), pages 327-346.
    6. David Procházka, 2015. "Lobbying on the IASB Standards: An analysis of the Lobbyists’ Behaviour over Period 2006–2014," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 4(2), pages 129-143.
    7. repec:dau:papers:123456789/2091 is not listed on IDEAS
    8. Renata Stenka & Peter Taylor, 2010. "Setting UK standards on the concept of control: An analysis of lobbying behaviour," Accounting and Business Research, Taylor & Francis Journals, vol. 40(2), pages 109-130.

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