{"id":"https://openalex.org/W2016304286","doi":"https://doi.org/10.1504/gber.2005.007801","title":"International Financial Reporting Standards: A Practical Guide","display_name":"International Financial Reporting Standards: A Practical Guide","publication_year":2005,"publication_date":"2005-01-01","ids":{"openalex":"https://openalex.org/W2016304286","doi":"https://doi.org/10.1504/gber.2005.007801","mag":"2016304286"},"language":"en","primary_location":{"id":"doi:10.1504/gber.2005.007801","doi":"https://doi.org/10.1504/gber.2005.007801","is_oa":false,"landing_page_url":"https://doi.org/10.1504/gber.2005.007801","pdf_url":null,"source":{"id":"https://openalex.org/S121651287","display_name":"Global Business and Economics Review","issn_l":"1097-4954","issn":["1097-4954","1745-1329"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","norway-1","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310317825","host_organization_name":"Inderscience Publishers","host_organization_lineage":["https://openalex.org/P4310317825"],"host_organization_lineage_names":["Inderscience Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Global Business and Economics Review","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Frank Marino","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Frank Marino","raw_affiliation_strings":[""],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.4089,"has_fulltext":false,"cited_by_count":33,"citation_normalized_percentile":{"value":0.92242744,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"7","issue":"4","first_page":"130","last_page":"130"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9175000190734863,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9175000190734863,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.040300000458955765,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.029899999499320984,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/international-financial-reporting-standards","display_name":"IFRS","score":0.996999979019165},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.8100000023841858},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.9120000004768372},{"id":"https://openalex.org/keywords/financial-statements","display_name":"financial statements","score":0.4749999940395355},{"id":"https://openalex.org/keywords/international-accounting-standards","display_name":"international accounting standards","score":0.4050000011920929}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6260375380516052},{"id":"https://openalex.org/C2779786304","wikidata":"https://www.wikidata.org/wiki/Q5227243","display_name":"Data bank","level":2,"score":0.570235013961792},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.49307581782341003},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.483510285615921},{"id":"https://openalex.org/C2994132137","wikidata":"https://www.wikidata.org/wiki/Q22687","display_name":"International banking","level":2,"score":0.46171048283576965},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.41501089930534363},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.2575797736644745},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.19950515031814575},{"id":"https://openalex.org/C76155785","wikidata":"https://www.wikidata.org/wiki/Q418","display_name":"Telecommunications","level":1,"score":0.06976279616355896}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1504/gber.2005.007801","doi":"https://doi.org/10.1504/gber.2005.007801","is_oa":false,"landing_page_url":"https://doi.org/10.1504/gber.2005.007801","pdf_url":null,"source":{"id":"https://openalex.org/S121651287","display_name":"Global Business and Economics Review","issn_l":"1097-4954","issn":["1097-4954","1745-1329"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","norway-1","poland-20","russia-white-list-3"],"host_organization":"https://openalex.org/P4310317825","host_organization_name":"Inderscience Publishers","host_organization_lineage":["https://openalex.org/P4310317825"],"host_organization_lineage_names":["Inderscience Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Global Business and Economics Review","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:ids:gbusec:v:7:y:2005:i:1:p:130-131","doi":null,"is_oa":false,"landing_page_url":"http://www.inderscience.com/link.php?id=7801","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7033647222","https://openalex.org/W1544035320","https://openalex.org/W7047950577","https://openalex.org/W7010615215","https://openalex.org/W3149306880","https://openalex.org/W2096435608","https://openalex.org/W3005914263","https://openalex.org/W229529071","https://openalex.org/W2530434244","https://openalex.org/W7047665620"],"abstract_inverted_index":{"International":[0,15],"Financial":[1],"Reporting":[2],"Standards:":[3],"A":[4],"Practical":[5],"Guide,":[6],"by":[7],"Hennie":[8],"Van":[9],"Greuning.":[10],"Publisher:":[11],"The":[12],"World":[13],"Bank-The":[14],"Bank":[16],"for":[17],"Reconstruction":[18],"and":[19],"Development,":[20],"Washington":[21],"DC,":[22],"2004.":[23],"297":[24],"pages.":[25]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":5},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":4},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":2}],"updated_date":"2026-10-27T15:51:10.671819","created_date":"2016-06-24T00:00:00"}