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subject:"Bilanzierungsgrundsätze"
~isPartOf:"Advances in accounting : a research annual"
~type:"article"
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Search: subject_exact:"Internationale Rechnungslegungsgrundsätze"
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Bilanzierungsgrundsätze
IFRS
68
Accounting
19
Rechnungswesen
19
Accounting standards
14
Accounting policy
12
Bilanzpolitik
12
Fair value accounting
11
Fair-Value-Bilanzierung
11
USA
9
United States
9
Welt
7
World
7
Deutschland
6
EU countries
6
EU-Staaten
6
Germany
6
Großbritannien
6
United Kingdom
6
Accounting law
5
Bilanzrecht
5
Financial statement
5
Jahresabschluss
5
Standardisierung
5
Standardization
5
Asymmetric information
4
Asymmetrische Information
4
Comparison
4
Earnings management
4
Financial audit
4
Geschäftswert
4
Goodwill
4
Vergleich
4
Wirtschaftsprüfung
4
Berichtswesen
3
China
3
Convergence
3
Corporate Governance
3
Corporate disclosure
3
Corporate governance
3
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14
Aufsatz in Zeitschrift
14
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English
14
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Agarwal, Sanjay
1
Amenkhienan, Felix E.
1
Bierstaker, James L.
1
Burkert, Michael
1
Chen, Anthony
1
Couch, Robert B.
1
Davis-Friday, Paqita Y.
1
Eng, Li Li
1
Ernstberger, Jürgen
1
Evans, Mark
1
Fried, Abraham N.
1
Froschhammer, Matthias
1
Gong, James Jianxin
1
Gong, James Jianxing
1
Haller, Axel
1
Hughes, Susan B.
1
Islam, Jesmin
1
Kopp, Lori S.
1
Krishnan, Gopal
1
Larson, Robert K.
1
Lombardi, Danielle R.
1
Lu, Richard Hung-Yuan
1
Lueg, Rainer
1
Owens-Jackson, Lisa A.
1
Perumpral, Shalini E.
1
Punda, Pawel
1
Robinson, Diana R.
1
Sander, James F.
1
Shelton, Sandra Waller
1
Sugiyama, Sachiko
1
Sun, Li
1
Thanyaluk Vichitsarawong
1
Thibodeau, Nicole
1
Ullmann, Robert
1
Wang, Sophia I-Ling
1
Watrin, Christoph
1
Wu, Wei
1
Xiques, Glenn
1
Zhang, Jing
1
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Advances in accounting : a research annual
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
Issues in accounting education
15
The journal of corporate accounting & finance
14
Journal of international accounting auditing & taxation
13
IRZ : Zeitschrift für internationale Rechnungslegung
12
Journal of accounting and public policy
12
The international journal of accounting : TIJA
12
Journal of accounting & economics
11
Journal of business & economics research
11
Research in accounting regulation
11
Abacus : a journal of accounting, finance and business studies
10
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
International journal of critical accounting : IJCA
10
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
10
International journal of accounting, auditing and performance evaluation : IJAAPE
9
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
8
Journal of accounting & management information systems : JAMIS
8
Accounting and business research
7
Accounting perspectives : a journal of The Canadian Academic Accounting Association
7
Accounting, Economics, and Law : AEL ; a convivium
7
Critical perspectives on accounting : an international journal for social and organizational accountability
7
European accounting review
7
Journal of financial reporting & accounting : JFRA
7
Journal of international accounting research
7
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
6
Business horizons
6
Commercial lending review
6
Journal of accounting research
6
Journal of business case studies
6
Journal of business finance & accounting : JBFA
6
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1
Principles-based standards and conditional accounting conservatism
Krishnan, Gopal
;
Zhang, Jing
- In:
Advances in accounting : a research annual
58
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014229623
Saved in:
2
The effect of principles-based standards on financial statement comparability : the case of SFAS-142
Chen, Anthony
;
Gong, James Jianxin
;
Lu, Richard Hung-Yuan
- In:
Advances in accounting : a research annual
49
(
2020
),
pp. 1-15
Persistent link: https://www.econbiz.de/10012390485
Saved in:
3
Difficulties converging US GAAP and IFRS through joint projects : the case of business combinations
Hughes, Susan B.
;
Larson, Robert K.
;
Sander, James F.
; …
- In:
Advances in accounting : a research annual
39
(
2017
),
pp. 1-20
Persistent link: https://www.econbiz.de/10011811280
Saved in:
4
Are fair value options created equal? : a study of SFAS 159 and earnings volatility
Couch, Robert B.
;
Thibodeau, Nicole
;
Wu, Wei
- In:
Advances in accounting : a research annual
38
(
2017
),
pp. 15-29
Persistent link: https://www.econbiz.de/10011811255
Saved in:
5
Empirical findings from the reconciliation in the first IFRS compliant reports prepared by Japanese-owned subsidiaries in Australia
Sugiyama, Sachiko
;
Islam, Jesmin
- In:
Advances in accounting : a research annual
35
(
2016
),
pp. 143-158
Persistent link: https://www.econbiz.de/10011720121
Saved in:
6
Are financial professionals ready for IFRS? : an exploratory study
Bierstaker, James L.
;
Kopp, Lori S.
;
Lombardi, Danielle R.
- In:
Advances in accounting : a research annual
35
(
2016
),
pp. 1-7
Persistent link: https://www.econbiz.de/10011713492
Saved in:
7
Changes in the value relevance of research and development expenses after IFRS adoption
Gong, James Jianxing
;
Wang, Sophia I-Ling
- In:
Advances in accounting : a research annual
35
(
2016
),
pp. 49-61
Persistent link: https://www.econbiz.de/10011713496
Saved in:
8
Does transition to IFRS substantially affect key financial ratios in shareholder-oriented common law regimes? : evidence from the UK
Lueg, Rainer
;
Punda, Pawel
;
Burkert, Michael
- In:
Advances in accounting : a research annual
30
(
2014
)
1
,
pp. 241-250
Persistent link: https://www.econbiz.de/10010378702
Saved in:
9
The valuation properties of earnings and book values reported under IAS, domestic GAAP and U.S. GAAP : evidence from China, Hong Kong, Japan, Korea and Singapore
Eng, Li Li
;
Sun, Li
;
Thanyaluk Vichitsarawong
- In:
Advances in accounting : a research annual
29
(
2013
)
2
,
pp. 278-285
Persistent link: https://www.econbiz.de/10010229276
Saved in:
10
Economic consequences of mandatory GAAP changes : the case of SFAS No. 158
Fried, Abraham N.
;
Davis-Friday, Paqita Y.
- In:
Advances in accounting : a research annual
29
(
2013
)
2
,
pp. 186-194
Persistent link: https://www.econbiz.de/10010229361
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