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person:"Schmidt, Martin"
~person:"Haller, Axel"
~subject:"Bilanzierungsgrundsätze"
~type:"article"
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Bilanzierungsgrundsätze
IFRS
47
Deutschland
21
Germany
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Accounting standards
9
Consolidated financial statements
9
Konzernabschluss
9
Balancing accounts
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Bilanzierung
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Schmidt, Martin
Haller, Axel
Harris, Peter
11
Küting, Karlheinz
10
Holzmann, Oscar J.
9
Nobes, Christopher
9
Ballwieser, Wolfgang
8
Ernstberger, Jürgen
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Accounting in Europe
1
Accounting theory ; Vol. 3
1
Advances in accounting : a research annual
1
Betriebs-Berater : BB
1
Developments in the international harmonization of accounting
1
Integration der Unternehmensrechnung : Harmonisierung - Internationale Rechnungslegung - Shareholder Value - Investitionsrechnung
1
Journal of international accounting auditing & taxation
1
The later years of the International Accounting Standards Committee
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WPg : Kompetenz schafft Vertrauen
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ECONIS (ZBW)
9
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1
A note on the proprietary and entity perspectives in financial statements : the implications for two current controversial issues
Schmidt, Martin
- In:
Accounting in Europe
15
(
2018
)
1
,
pp. 134-147
Persistent link: https://www.econbiz.de/10011997686
Saved in:
2
The impact of national GAAP and accounting traditions on IFRS policy selection : evidence from Germany and the UK
Haller, Axel
;
Wehrfritz, Martin
- In:
Journal of international accounting auditing & taxation
22
(
2013
)
1
,
pp. 39-56
Persistent link: https://www.econbiz.de/10010200949
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3
Accounting for brands in France and Germany compared with IAS 38 (intangible assets) : an illustration of the difficulty of international harmonization
Stolowy, Hervé
;
Haller, Axel
;
Klockhaus, Volker
-
2009
Persistent link: https://www.econbiz.de/10003826069
Saved in:
4
Implications of the mandatory transition from national GAAP to IFRS : empirical evidence from Germany
Haller, Axel
;
Ernstberger, Jürgen
;
Froschhammer, Matthias
- In:
Advances in accounting : a research annual
25
(
2009
)
2
,
pp. 226-236
Persistent link: https://www.econbiz.de/10008702532
Saved in:
5
Das IASB-Diskussionspapier "Reducing Complexity in Reporting Financial Instruments"
Schmidt, Martin
- In:
WPg : Kompetenz schafft Vertrauen
61
(
2008
)
14
,
pp. 643-650
Persistent link: https://www.econbiz.de/10003730691
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6
Accounting for brands in France and Germany compared with IAS 38 (intangible assets): an illustration of the difficulty of international harmonization
Stolowy, Hervé
;
Haller, Axel
;
Klockhaus, Volker
-
2008
Persistent link: https://www.econbiz.de/10003715926
Saved in:
7
Accounting for brands in France and Germany compared with IAS 38 (intangible assets): an illustration of the difficulty of international harmonization
Stolowy, Hervé
;
Haller, Axel
;
Klockhaus, Volker
- In:
Developments in the international harmonization of …
,
(pp. 344-364)
.
2004
Persistent link: https://www.econbiz.de/10002129029
Saved in:
8
Anzuwendende Prüfungsnormen bei der Prüfung eines Konzernabschlusses nach § 292a HGB
Ruhnke, Klaus
;
Schmidt, Martin
;
Seidel, Thorsten
- In:
Betriebs-Berater : BB
57
(
2002
)
3
,
pp. 138-142
Persistent link: https://www.econbiz.de/10001639070
Saved in:
9
Segmentberichterstattung auf Basis des "Management Approach" - Inhalt und Konsequenzen
Haller, Axel
;
Park, Peter
- In:
Integration der Unternehmensrechnung : Harmonisierung - …
,
(pp. 59-66)
.
1999
Persistent link: https://www.econbiz.de/10001452566
Saved in:
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