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isPartOf:"Das Wirtschaftsstudium : wisu ; Zeitschrift für Ausbildung, Prüfung, Berufseinstieg und Fortbildung"
~isPartOf:"Abacus : a journal of accounting, finance and business studies"
~isPartOf:"Journal of financial reporting & accounting : JFRA"
~subject:"Accounting standards"
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Search: subject_exact:"Internationale Rechnungslegungsgrundsätze"
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Accounting standards
IFRS
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Accounting
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Fair value accounting
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Fair-Value-Bilanzierung
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Tarca, Ann
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Wang, Hong
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Balsam, Steven
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Mustafa Mohd Hanefah
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Das Wirtschaftsstudium : wisu ; Zeitschrift für Ausbildung, Prüfung, Berufseinstieg und Fortbildung
Abacus : a journal of accounting, finance and business studies
Journal of financial reporting & accounting : JFRA
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
56
WPg : Kompetenz schafft Vertrauen
29
The IASB: the standards and their widespread adoption
21
Accounting in Europe
19
Betriebs-Berater : BB
19
The accounting review : a publication of the American Accounting Association
19
Der Betrieb
18
Accounting horizons : a quarterly publication of the American Accounting Association
17
Betriebswirtschaftliche Forschung und Praxis : BFuP
15
Global edition
15
International GAAP ... : generally accepted accounting practice under international financial reporting standards
15
Advances in accounting : a research annual
14
Issues in accounting education
14
Journal of international accounting auditing & taxation
14
The journal of corporate accounting & finance
14
IRZ : Zeitschrift für internationale Rechnungslegung
12
Journal of accounting & economics
12
Journal of accounting and public policy
12
The international journal of accounting : TIJA
12
Journal of business & economics research
11
Research in accounting regulation
11
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
10
International business and economics research journal
10
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
10
Accounting perspectives : a journal of The Canadian Academic Accounting Association
9
International journal of accounting, auditing and performance evaluation : IJAAPE
9
International journal of critical accounting : IJCA
9
SpringerLink / Bücher
9
Critical perspectives on accounting : an international journal for social and organizational accountability
8
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
8
Journal of accounting & management information systems : JAMIS
8
Lehrbuch
8
Accounting and business research
7
Accounting, Economics, and Law : AEL ; a convivium
7
European accounting review
7
Gabler Edition Wissenschaft / Rechnungswesen und Unternehmensüberwachung
7
Journal of accounting research
7
Journal of international accounting research
7
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ECONIS (ZBW)
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1
Does the prohibition of long-lived asset impairment reversals affect corporate innovation? : evidence from a quasi-experiment in China
Liu, Huilong
;
Liu, Jianqiu
;
Wang, Hong
;
Yang, Dan
- In:
Abacus : a journal of accounting, finance and business …
59
(
2023
)
1
,
pp. 134-162
Persistent link: https://www.econbiz.de/10014307281
Saved in:
2
Concepts-based accounting standards
Penno, Mark
- In:
Abacus : a journal of accounting, finance and business …
58
(
2022
)
2
,
pp. 209-232
Persistent link: https://www.econbiz.de/10013396018
Saved in:
3
The impact of mandatory International Financial Reporting Standards adoption on investment efficiency : standards, enforcement, and reporting incentives
Gao, Ru
;
Sidhu, Baljit K.
- In:
Abacus : a journal of accounting, finance and business …
54
(
2018
)
3
,
pp. 277-318
Persistent link: https://www.econbiz.de/10011965524
Saved in:
4
Restatements and accounting quality : a comparison between IFRS and US-GAAP
El-Gazzar, Samir
;
Finn, Philip M.
- In:
Journal of financial reporting & accounting : JFRA
15
(
2017
)
1
,
pp. 39-58
Persistent link: https://www.econbiz.de/10011724562
Saved in:
5
Measuring goodwill and noncontrolling interest under the new considation accounting standards
Yang, James G. S.
;
Aquilino, Frank J.
- In:
Journal of financial reporting & accounting : JFRA
15
(
2017
)
2
,
pp. 198-207
Persistent link: https://www.econbiz.de/10011774995
Saved in:
6
An analysis of SEC comment letters and IFRS
Linthicum, Cheryl L.
;
McLelland, Andrew
;
Schuldt, Michael A.
- In:
Journal of financial reporting & accounting : JFRA
15
(
2017
)
2
,
pp. 226-244
Persistent link: https://www.econbiz.de/10011775478
Saved in:
7
Comparative study between IFRS and AAOIFI disclosure compliance : evidence from Islamic banks in Gulf Co-operation Council countries
Ajili, Hana
;
Bouri, Abdelfettah
- In:
Journal of financial reporting & accounting : JFRA
15
(
2017
)
3
,
pp. 269-292
Persistent link: https://www.econbiz.de/10011808965
Saved in:
8
The consequences of increasing the scope of managerial judgement in accounting standards
Zhou, Wei
;
Wu, Liansheng
;
Wang, Hong
- In:
Abacus : a journal of accounting, finance and business …
52
(
2016
)
3
,
pp. 404-440
Persistent link: https://www.econbiz.de/10011623042
Saved in:
9
The purpose of financial reporting : the case for coherence in the conceptual framework and standards
Sutton, David B.
;
Cordery, Carolyn
;
Van Zijl, Tony
- In:
Abacus : a journal of accounting, finance and business …
51
(
2015
)
1
,
pp. 116-141
Persistent link: https://www.econbiz.de/10011402559
Saved in:
10
Stock option modification under SFAS 123(R)
Balsam, Steven
;
Kim, Il-woon
;
Ryan, David H.
;
Song, Hakjoon
- In:
Journal of financial reporting & accounting : JFRA
12
(
2014
)
2
,
pp. 177-195
Persistent link: https://www.econbiz.de/10010431255
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