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subject:"Bilanzierungsgrundsätze"
~isPartOf:"Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting"
~isPartOf:"International journal of critical accounting : IJCA"
~subject:"Bilanz"
~type:"article"
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Bilanzierungsgrundsätze
Bilanz
Accounting standards
27
IFRS
15
Accounting
7
Rechnungswesen
7
Accounting law
4
Accounting valuation
4
Bilanzielle Bewertung
4
Bilanzrecht
4
Standardisierung
4
Standardization
4
Welt
4
World
4
FASB
3
Fair value accounting
3
Fair-Value-Bilanzierung
3
US GAAP
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USA
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United States
3
accounting standards
3
Anlageverhalten
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Behavioural finance
2
Financial audit
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Financial investment
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Financial statement
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GAAP
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IASB
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Italien
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Italy
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Jahresabschluss
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Spanien
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Standard-setting
2
Wirtschaftsprüfung
2
critical accounting
2
Aktionäre
1
Asia
1
Asien
1
Auditors
1
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27
Aufsatz in Zeitschrift
27
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English
27
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Anderson, Spencer B.
2
Brown, Jason L.
2
Hodder, Leslie
2
Hopkins, Patrick E.
2
Arnold, Patricia J.
1
Avelé, Donatien
1
Bloomfield, Robert
1
Brahmasrene, Tantatape
1
Briloff, Abraham J.
1
Canning, Mary
1
Compin, Frédéric
1
De Luca, Francesco
1
Di Berardino, Daniela
1
Emett, Scott A.
1
Ezzamel, Mahmoud
1
Ferri, Salvatore
1
Fiorentino, Raffaele
1
Garzella, Stefano
1
Grant, Stephanie M.
1
Hodge, Frank D.
1
Huber, Wm. Dennis
1
Jiang, John Xuefeng
1
Kettunen, Jaana
1
Kohler, Hervé
1
Lakshminarayan, Srivatsan
1
Le Manh, Anne
1
Mehrpouya, Afshin
1
Messier, William F.
1
Mondal, Ujjal
1
Moore, Louella
1
Navarro Galera, Andrés
1
Navarro García, Juan Carlos
1
Nelson, Mark W.
1
O'Dwyer, Brendan
1
Pelger, Christoph
1
Pochet, Christine
1
Pucci, Richard
1
Quick, Linda A.
1
Raita, Gabriel
1
Rodríguez Bolívar, Manuel Pedro
1
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Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
International journal of critical accounting : IJCA
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
WPg : Kompetenz schafft Vertrauen
46
Der Betrieb
44
Betriebs-Berater : BB
39
Journal of accounting and public policy
38
Journal of accounting & economics
33
The accounting review : a publication of the American Accounting Association
32
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
28
Review of accounting studies
28
Research in accounting regulation
27
Accounting horizons : a quarterly publication of the American Accounting Association
25
Advances in accounting : a research annual
23
The journal of corporate accounting & finance
23
Betriebswirtschaftliche Forschung und Praxis : BFuP
22
The IASB: the standards and their widespread adoption
21
Abacus : a journal of accounting, finance and business studies
20
Accounting in Europe
20
Issues in accounting education
18
Journal of international accounting auditing & taxation
18
European accounting review
17
Journal of accounting research
17
The international journal of accounting : TIJA
17
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
15
Journal of business finance & accounting : JBFA
15
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
14
Journal of business economics : JBE
14
IRZ : Zeitschrift für internationale Rechnungslegung
13
International journal of accounting, auditing and performance evaluation : IJAAPE
12
Journal of business & economics research
12
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
12
International business and economics research journal
11
Journal of accounting, auditing & finance
11
Review of accounting & finance
11
Critical perspectives on accounting : an international journal for social and organizational accountability
10
Routledge handbook of accounting in Asia
10
US-amerikanische Rechnungslegung : Grundlagen und Vergleiche mit dem deutschen Recht
10
Accounting theory ; Vol. 2
9
International journal of economics and accounting : IJEA
9
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ECONIS (ZBW)
27
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1
Auditors as intermediaries in the endogenization of an accounting standard : the case of IFRS 15 within the telecom industry
Kohler, Hervé
;
Pochet, Christine
;
Le Manh, Anne
- In:
Accounting, organizations and society : an …
91
(
2021
),
pp. 1-18
Persistent link: https://www.econbiz.de/10012581797
Saved in:
2
Conceptual framework for financial reporting 2018 : a critical review
Mondal, Ujjal
- In:
International journal of critical accounting : IJCA
12
(
2021
)
5
,
pp. 429-443
Persistent link: https://www.econbiz.de/10012939647
Saved in:
3
Jurisprudence and the conceptual framework project : the enduring ideas of Scott, Spacek and Stamp
Lakshminarayan, Srivatsan
- In:
International journal of critical accounting : IJCA
12
(
2021
)
5
,
pp. 444-464
Persistent link: https://www.econbiz.de/10012939648
Saved in:
4
IAS 17 vs. IFRS 16 : leasing contract and its consequences on the financial statements
Raita, Gabriel
- In:
International journal of critical accounting : IJCA
12
(
2021
)
6
,
pp. 465-476
Persistent link: https://www.econbiz.de/10013253364
Saved in:
5
The co-performation of financial economics in accounting standard-setting : a study of the translation of the expected credit loss model in IFRS 9
Pucci, Richard
;
Skærbæk, Peter
- In:
Accounting, organizations and society : an …
81
(
2020
),
pp. 1-22
Persistent link: https://www.econbiz.de/10012245073
Saved in:
6
Accounting reporting standards : attitudes toward cash flow reporting and the impact on share price
Whitten, Donna
;
Brahmasrene, Tantatape
- In:
International journal of critical accounting : IJCA
11
(
2019
)
1
,
pp. 26-39
Persistent link: https://www.econbiz.de/10012252964
Saved in:
7
The LAAPs that foster productive conversations and the crebit that undermines them
Bloomfield, Robert
- In:
Accounting, organizations and society : an …
68/69
(
2018
),
pp. 135-142
Persistent link: https://www.econbiz.de/10011911511
Saved in:
8
How does the FASB make decisions? : a descriptive study of agenda-setting and the role of individual board members
Jiang, John Xuefeng
;
Wang, Isabel Yanyan
;
Wangerin, …
- In:
Accounting, organizations and society : an …
71
(
2018
),
pp. 30-46
Persistent link: https://www.econbiz.de/10011955511
Saved in:
9
Evolution of the substance over form principle in the Italian GAAP from a comparative and international perspective
De Luca, Francesco
;
Di Berardino, Daniela
- In:
International journal of critical accounting : IJCA
9
(
2017
)
4
,
pp. 312-328
Persistent link: https://www.econbiz.de/10011856521
Saved in:
10
Goodwill and value creation : insight from Italian pioneers
Ferri, Salvatore
;
Fiorentino, Raffaele
;
Garzella, Stefano
- In:
International journal of critical accounting : IJCA
9
(
2017
)
4
,
pp. 329-350
Persistent link: https://www.econbiz.de/10011856527
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