| 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 |
| 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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