Table 1.Contrasting Institutional Logics Pertaining to the Regulation of the Public Accountancy Profession in the United Kingdom and France.16
Table 2.Accounting Theorists and Their Positions.66
Table 3.Effects of November 2001 Restatements (Amounts in Millions).107
Table 4.Summary of Brand Valuation Approaches.137
Table 5.Example of Interbrand Brand Valuation Methodology.138
Table 6.Comparison of Brand Values of Interbrand and Brand Finance.140
Table 7.Regression Analysis.142
Table 8.Stock Market Price Analysis.143
Table 9.IASB’s Conceptual Framework Project – Measurement Basis Candidates.149

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