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~isPartOf:"Accounting in Europe"
~isPartOf:"Der Betrieb"
~subject:"Bilanzpolitik"
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Bilanzpolitik
IFRS
209
Deutschland
70
Germany
70
Accounting law
38
Accounting standards
38
Bilanzierungsgrundsätze
38
Bilanzrecht
38
EU countries
32
EU-Staaten
32
Balancing accounts
29
Bilanzierung
29
KMU
25
SME
25
National accounts
24
Volkswirtschaftliche Gesamtrechnung
24
Accounting
23
Consolidated financial statements
23
Konzernabschluss
23
Rechnungswesen
23
Financial statement
17
Jahresabschluss
17
USA
16
United States
16
Welt
16
World
16
Accounting policy
15
Accounting valuation
15
Bilanzielle Bewertung
15
EU Accounting Directive 2013/34/EU
12
Fair value accounting
12
Fair-Value-Bilanzierung
12
SMEs
11
Deferred taxes
10
Latente Steuern
10
Commercial law
8
Handelsrecht
8
Segment reporting
8
Segmentberichterstattung
8
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15
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English
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7
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André, Paul
1
Barker, Richard
1
Brousseau, Carl
1
Dahlke, Jürgen
1
Eitzen, Bernd von
1
Filip, Andrei
1
Giner Inchausti, Begoña
1
Harakeh, Mostafa
1
Hellman, Niclas
1
Helmschrott, Harald
1
Hoffmann, Wolf-Dieter
1
Hsu, Yu-Lin
1
Jebens, Carsten Thomas
1
Jorissen, Ann
1
Jérôme, Tiphaine
1
Kley, Karl-Ludwig
1
Küting, Karlheinz
1
Lee, Edward
1
Lüdenbach, Norbert
1
Müller, Viktoria
1
Nobes, Christopher
1
Paugam, Luc
1
Poretti, Cédric
1
Preißler, Gerald
1
Quagli, Alberto
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Taleb, Amine
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Walker, Martin
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Accounting in Europe
Der Betrieb
The international journal of accounting : TIJA
22
Journal of international accounting auditing & taxation
14
The accounting review : a publication of the American Accounting Association
14
Advances in accounting : a research annual
12
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
12
Journal of accounting & management information systems : JAMIS
9
Cogent business & management
8
International journal of accounting and information management
8
Journal of international accounting research
8
Schriftenreihe internationale Rechnungslegung
8
The journal of applied business research
8
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
7
International journal of accounting, auditing and performance evaluation : IJAAPE
7
Research in accounting regulation
7
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
6
Arbeitspapier / HHL, Leipzig Graduate School of Management
6
Emerging markets review
6
European accounting review
6
IRZ : Zeitschrift für internationale Rechnungslegung
6
International review of financial analysis
6
Journal of applied accounting research
6
Research in international business and finance
6
Accounting perspectives : a journal of The Canadian Academic Accounting Association
5
Betriebswirtschaftliche Forschung und Praxis : BFuP
5
Bilanz-, Prüfungs- und Steuerwesen
5
Corporate finance / Biz
5
Journal of accounting & economics
5
Review of quantitative finance and accounting
5
Schriftenreihe Schriften zum betrieblichen Rechnungswesen und Controlling
5
Springer eBook Collection
5
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
4
Asian review of accounting
4
Australian accounting review
4
Betriebs-Berater : BB
4
Finanzwirtschaft, Unternehmensbewertung & Revisionswesen
4
International journal of critical accounting : IJCA
4
International journal of economics and finance
4
Journal of accounting and public policy
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ECONIS (ZBW)
15
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1
Family identification and earnings management in listed firms
Poretti, Cédric
;
Jérôme, Tiphaine
;
Brousseau, Carl
- In:
Accounting in Europe
20
(
2023
)
3
,
pp. 339-369
Persistent link: https://www.econbiz.de/10014438678
Saved in:
2
On translating goodwill
Nobes, Christopher
- In:
Accounting in Europe
18
(
2021
)
3
,
pp. 407-418
Persistent link: https://www.econbiz.de/10012694128
Saved in:
3
A research note on earnings quality of private SMEs : the impact of IFRS adoption and Big Four auditor presence
Hsu, Yu-Lin
;
Yang, Ya-Chih
;
Wu, Shih-Bin
- In:
Accounting in Europe
21
(
2024
)
2
,
pp. 212-238
Persistent link: https://www.econbiz.de/10015048799
Saved in:
4
Hedge accounting and its consequences on portfolio earnings : a simulation study
Müller, Viktoria
- In:
Accounting in Europe
17
(
2020
)
2
,
pp. 204-237
Persistent link: https://www.econbiz.de/10012255512
Saved in:
5
The differential impact of IFRS adoption on aspects of seasoned equity offerings in the UK and France
Harakeh, Mostafa
;
Lee, Edward
;
Walker, Martin
- In:
Accounting in Europe
16
(
2019
)
1
,
pp. 106-138
Persistent link: https://www.econbiz.de/10012177172
Saved in:
6
On the "review of structure and effectiveness of the IFRS Foundation" : the EAA’s Financial Reporting Standards Committee’s view
Giner Inchausti, Begoña
;
Hellman, Niclas
;
Jorissen, Ann
; …
- In:
Accounting in Europe
13
(
2016
)
2
,
pp. 285-294
Persistent link: https://www.econbiz.de/10012154555
Saved in:
7
Gaps in the IFRS conceptual framework
Barker, Richard
;
Teixeira, Alan
- In:
Accounting in Europe
15
(
2018
)
2
,
pp. 153-166
Persistent link: https://www.econbiz.de/10011997709
Saved in:
8
Examining the patterns of goodwill impairments in Europe and the US
André, Paul
;
Filip, Andrei
;
Paugam, Luc
- In:
Accounting in Europe
13
(
2016
)
3
,
pp. 329-352
Persistent link: https://www.econbiz.de/10012154572
Saved in:
9
Der Stellenwert der Bilanzanalyse und Bilanzpolitik im HGB- und IFRS-Bilanzrecht
Küting, Karlheinz
- In:
Der Betrieb
59
(
2006
)
51/52
,
pp. 2753-2762
Persistent link: https://www.econbiz.de/10003399773
Saved in:
10
Steuerliche Überleitungsrechnung im Rahmen der Bilanzierung latenter Steuern nach IAS 12
Dahlke, Jürgen
;
Eitzen, Bernd von
- In:
Der Betrieb
56
(
2003
)
42
,
pp. 2237-2243
Persistent link: https://www.econbiz.de/10001798523
Saved in:
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