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~isPartOf:"Accounting in Europe"
~subject:"Jahresabschluss"
~subject:"Standardisierung"
~subject:"USA"
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Jahresabschluss
Standardisierung
USA
IFRS
83
EU countries
24
EU-Staaten
24
National accounts
24
Volkswirtschaftliche Gesamtrechnung
24
Accounting standards
20
Bilanzierungsgrundsätze
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Accounting
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SME
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EU Accounting Directive 2013/34/EU
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EU accounting directive 2013/34/EU
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European Union
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IFRS 9
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impairment
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Accounting valuation
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Bilanzielle Bewertung
4
Fair value accounting
4
Fair-Value-Bilanzierung
4
Geschäftswert
4
Goodwill
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Interessenpolitik
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Filip, Andrei
2
Novak, Aleš
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Aggestam Pontoppidan, Caroline
1
André, Paul
1
Barker, Richard
1
Bisogno, Marco
1
Cameran, Mara
1
Camfferman, Kees
1
Campa, Domenico
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Fülbier, Rolf Uwe
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Giner Inchausti, Begoña
1
Grandis, Fabio Giulio
1
Hammami, Ahmad
1
Hellman, Niclas
1
Hodges, Ron
1
Huang, Zhongwei
1
Jeny, Anne
1
Jorge, Susana Margarida Faustino
1
Jorissen, Ann
1
Kidwell, Linda A.
1
Klein, Malte
1
Kosi, Urska
1
Larson, Robert K.
1
Lowensohn, Suzanne L.
1
Magnan, Michel
1
Manes Rossi, Francesca
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Mattei, Giorgia
1
Moldovan, Rucsandra
1
Myring, Mark
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Orens, Raf
1
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Quagli, Alberto
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Schmidt, Martin
1
Taleb, Amine
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Teixeira, Alan
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Valentincic, Aljosa
1
Valentinčič, Aljoša
1
Walton, Peter J.
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Accounting in Europe
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
103
WPg : Kompetenz schafft Vertrauen
51
IRZ : Zeitschrift für internationale Rechnungslegung
44
Der Betrieb
39
Betriebs-Berater : BB
36
Journal of accounting and public policy
36
Accounting horizons : a quarterly publication of the American Accounting Association
29
SpringerLink / Bücher
28
Betriebswirtschaftliche Forschung und Praxis : BFuP
25
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
25
The accounting review : a publication of the American Accounting Association
25
Lehrbuch
24
The journal of corporate accounting & finance
23
Abacus : a journal of accounting, finance and business studies
22
Gabler Edition Wissenschaft
22
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
21
Journal of accounting & economics
21
Journal of international accounting auditing & taxation
19
Research in accounting regulation
19
Europäische Hochschulschriften / 5
17
Issues in accounting education
17
Journal of accounting research
17
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
17
Research policy : policy, management and economic studies of science, technology and innovation
17
Advances in accounting : a research annual
16
Schriftenreihe Schriften zum betrieblichen Rechnungswesen und Controlling
16
Journal of business ethics : JOBE
15
Australian accounting review
14
NWB Studium Betriebswirtschaft
14
World development : the multi-disciplinary international journal devoted to the study and promotion of world development
14
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
13
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
13
European financial and accounting journal : EFAJ
13
International business and economics research journal
13
Journal of international accounting research
13
Telecommunications policy : the international journal of digital economy, data sciences and new media
13
Accounting perspectives : a journal of The Canadian Academic Accounting Association
12
European accounting review
12
PiR
12
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1
Participation in the process of setting Public Sector Accounting
Standards
: the case of IPSASB
Kidwell, Linda A.
;
Lowensohn, Suzanne L.
- In:
Accounting in Europe
16
(
2019
)
2
,
pp. 177-194
Persistent link: https://www.econbiz.de/10012177175
Saved in:
2
The value relevance of fair value levels : time trends under IFRS and U.S. GAAP
Filip, Andrei
;
Hammami, Ahmad
;
Huang, Zhongwei
;
Jeny, Anne
- In:
Accounting in Europe
18
(
2021
)
2
,
pp. 196-217
Persistent link: https://www.econbiz.de/10012597183
Saved in:
3
International accounting standard setting and geopolitics
Camfferman, Kees
- In:
Accounting in Europe
17
(
2020
)
3
,
pp. 243-263
Persistent link: https://www.econbiz.de/10012384588
Saved in:
4
US comment letter writing to the IASB and evolving SEC views on the iuse of IFRS
Larson, Robert K.
;
Myring, Mark
;
Orens, Raf
- In:
Accounting in Europe
19
(
2022
)
2
,
pp. 255-286
Persistent link: https://www.econbiz.de/10013350327
Saved in:
5
Accounting and politics in europe : influencing the standard
Walton, Peter J.
- In:
Accounting in Europe
17
(
2020
)
3
,
pp. 303-313
Persistent link: https://www.econbiz.de/10012384590
Saved in:
6
Accounting quality in private firms during the transition towards international
standards
Valentincic, Aljosa
;
Novak, Aleš
;
Kosi, Urska
- In:
Accounting in Europe
14
(
2017
)
3
,
pp. 358-387
Persistent link: https://www.econbiz.de/10011997833
Saved in:
7
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:
8
Comparability in IPSASs : lessons to be learned for the European
standards
Mattei, Giorgia
;
Jorge, Susana Margarida Faustino
; …
- In:
Accounting in Europe
17
(
2020
)
2
,
pp. 158-182
Persistent link: https://www.econbiz.de/10012256410
Saved in:
9
International accounting
standards
board
Klein, Malte
;
Fülbier, Rolf Uwe
- In:
Accounting in Europe
16
(
2019
)
1
,
pp. 1-43
Persistent link: https://www.econbiz.de/10012177136
Saved in:
10
Comments by the European Accounting Association on the International Accounting Education
Standards
Board consultation paper "meeting future expectations of professional competence...
Cameran, Mara
;
Campa, Domenico
- In:
Accounting in Europe
13
(
2016
)
2
,
pp. 295-303
Persistent link: https://www.econbiz.de/10012154560
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