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subject:"IFRS"
~isPartOf:"Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Finanzkrise"
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Search: subject_exact:"Fair-Value-Bewertung"
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IFRS
Finanzkrise
Fair value accounting
51
Fair-Value-Bilanzierung
51
Accounting valuation
18
Bilanzielle Bewertung
18
fair value
15
fair value accounting
8
Accounting policy
6
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Derivat
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Kapitalmarkttheorie
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fair-value accounting
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historical cost
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36
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Badertscher, Brad A.
2
Burks, Jeffrey J.
2
Easton, Peter D.
2
Gebhardt, Günther
2
Hodder, Leslie D.
2
Landsman, Wayne R.
2
Laux, Christian
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McInnis, John
2
Nobes, Christopher
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Power, Michael
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Ball, Ray
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Choe, Chong-mu
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1
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1
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
The accounting review : a publication of the American Accounting Association
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
32
IRZ : Zeitschrift für internationale Rechnungslegung
23
The Routledge companion to fair value and financial reporting
17
Abacus : a journal of accounting, finance and business studies
15
Journal of accounting & economics
13
Review of accounting studies
13
Betriebswirtschaftliche Forschung und Praxis : BFuP
12
WPg : Kompetenz schafft Vertrauen
12
Advances in accounting : a research annual
11
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
10
The international journal of accounting : TIJA
8
Der Betrieb
7
Issues in accounting education
7
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
6
Accounting forum : advancing the interdisciplinary and global connection of accounting research
6
Accounting perspectives : a journal of The Canadian Academic Accounting Association
6
Auditing : a journal of practice & theory
6
CFS working paper series
6
Journal of accounting, auditing & finance
6
Journal of business economics : JBE
6
Journal of international accounting research
6
SpringerLink / Bücher
6
Accounting, Economics, and Law : AEL ; a convivium
5
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
5
Australian accounting review
5
Critical perspectives on accounting : an international journal for social and organizational accountability
5
Journal of accounting research
5
Journal of accounting, auditing & finance : JAAF
5
Journal of business & economics research
5
Journal of business finance & accounting : JBFA
5
Research in accounting regulation
5
Review of Pacific Basin financial markets and policies
5
The journal of applied business research
5
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
4
Accounting horizons : a quarterly publication of the American Accounting Association
4
Accounting in Europe
4
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
4
BIS working papers
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ECONIS (ZBW)
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1
International financial reporting standards and the macroeconomy
Kausar, Asad
;
Park, You-Il
- In:
The accounting review : a publication of the American …
99
(
2024
)
1
,
pp. 315-336
Persistent link: https://www.econbiz.de/10014475558
Saved in:
2
Are level 3 fair value remeasurements useful? : evidence from ASC 820 rollforward disclosures
Fiechter, Peter
;
Novotny-Farkas, Zoltán
;
Renders, Annelies
- In:
The accounting review : a publication of the American …
97
(
2022
)
5
,
pp. 301-323
Persistent link: https://www.econbiz.de/10013419010
Saved in:
3
Fair value measurement discretion and opportunistic avoidance of impairment loss recognition
Hodder, Leslie D.
;
Sheneman, Amy G.
- In:
The accounting review : a publication of the American …
97
(
2022
)
7
,
pp. 243-268
Persistent link: https://www.econbiz.de/10013503567
Saved in:
4
Auditor task-specific expertise : the case of fair value accounting
Ahn, Jaehan
;
Hoitash, Rani
;
Hoitash, Udi
- In:
The accounting review : a publication of the American …
95
(
2020
)
3
,
pp. 1-32
Persistent link: https://www.econbiz.de/10012254204
Saved in:
5
The impact of benchmark set composition on auditors' Level 3 fair value judgments
Bhattacharjee, Sudip
;
Moreno, Kimberly K.
;
Wright, Nicole S.
- In:
The accounting review : a publication of the American …
94
(
2019
)
6
,
pp. 91-108
Persistent link: https://www.econbiz.de/10012134978
Saved in:
6
Fair value versus amortized cost measurement and the timeliness of other-than-temporary impairments : evidence from the insurance industry
Khan, Urooj
;
Ryan, Stephen G.
;
Varma, Abhishek
- In:
The accounting review : a publication of the American …
94
(
2019
)
6
,
pp. 285-307
Persistent link: https://www.econbiz.de/10012135002
Saved in:
7
The value relevance of managers' and auditors' disclosures about material measurement uncertainty
Dennis, Sean A.
;
Griffin, Jeremy B.
;
Zehms, Karla M.
- In:
The accounting review : a publication of the American …
94
(
2019
)
4
,
pp. 215-243
Persistent link: https://www.econbiz.de/10012118766
Saved in:
8
The association between SFAS No. 157 fair value hierarchy information and conditional accounting conservatism
Black, Jonathan
;
Chen, Jeff Zeyun
;
Cussatt, Marc
- In:
The accounting review : a publication of the American …
93
(
2018
)
5
,
pp. 119-144
Persistent link: https://www.econbiz.de/10011933690
Saved in:
9
The impact of fair value measurement for bank assets on information asymmetry and the moderating effect of own credit risk gains and losses
Fontes, Joana C.
;
Panaretou, Argyro
;
Peasnell, Ken V.
- In:
The accounting review : a publication of the American …
93
(
2018
)
6
,
pp. 127-147
Persistent link: https://www.econbiz.de/10011966792
Saved in:
10
Does fair value accounting provide more useful financial statements than current GAAP for banks?
McInnis, John
;
Yu, Yong
;
Yust, Christopher G.
- In:
The accounting review : a publication of the American …
93
(
2018
)
6
,
pp. 257-279
Persistent link: https://www.econbiz.de/10011966808
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