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~isPartOf:"Betriebswirtschaftliche Forschung und Praxis : BFuP"
~isPartOf:"The international journal of accounting : TIJA"
~subject:"Fair-Value-Bilanzierung"
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Fair-Value-Bilanzierung
Accounting valuation
35
Bilanzielle Bewertung
35
IFRS
19
Deutschland
11
Germany
11
Fair value accounting
8
Accounting standards
5
Bilanzierungsgrundsätze
5
Firm valuation
5
Immaterielle Werte
5
Intangible assets
5
Unternehmensbewertung
5
Emerging economies
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4
USA
4
United States
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Financial statement
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Geschäftswert
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Goodwill
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Accounting policy
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Derivat
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2
Konzernabschluss
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Shareholder value
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2
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5
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Xiaohui, Qu
3
Zhang, Guohua
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Sami, Heibatollah
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Ballwieser, Wolfgang
1
Beltratti, Andrea
1
Beyer, Sven
1
Castedello, Marc
1
Cavalier Rosa, Gina
1
Costa, Fábio Moraes da
1
Himmel, Holger
1
Jäger, Rainer
1
Küting, Karlheinz
1
Liu, Carol
1
Schildbach, Thomas
1
Spear, Nasser A.
1
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1
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Betriebswirtschaftliche Forschung und Praxis : BFuP
The international journal of accounting : TIJA
The accounting review : a publication of the American Accounting Association
11
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
8
The Routledge companion to fair value and financial reporting
8
IRZ : Zeitschrift für internationale Rechnungslegung
7
Review of accounting studies
7
Journal of accounting & economics
6
Issues in accounting education
5
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
5
Abacus : a journal of accounting, finance and business studies
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
3
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
3
Accounting horizons : a quarterly publication of the American Accounting Association
3
Der Betrieb
3
European financial and accounting journal : EFAJ
3
Journal of accounting, auditing & finance
3
Journal of international accounting auditing & taxation
3
30 Jahre Fachhochschule der Deutschen Bundesbank : Festschrift
2
Accounting history review
2
Accounting in Europe
2
Accounting perspectives : a journal of The Canadian Academic Accounting Association
2
Accounting, Economics, and Law : AEL ; a convivium
2
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
2
Cogent business & management
2
Global business review
2
IMF working paper
2
Jahrbuch für Controlling und Rechnungswesen
2
Journal of accounting, auditing & finance : JAAF
2
Journal of economics and business research
2
Journal of financial regulation and compliance : an international journal
2
Journal of international accounting research
2
Pacific-Basin finance journal
2
Rechnungslegung und Wirtschaftsprüfung : RW
2
Research in accounting regulation
2
Review of Pacific Basin financial markets and policies
2
Revista de contabilidad : RC-SAR
2
The British accounting review : the journal of the British Accounting Association
2
The Geneva papers on risk and insurance - issues and practice : an official journal of the Geneva Association
2
The New York University Salomon Center Series on Financial Markets and Institutions
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ECONIS (ZBW)
8
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1
The effects of fair value on the matching of revenues and expenses : the case of asset revaluations
Costa, Fábio Moraes da
;
Liu, Carol
;
Cavalier Rosa, Gina
; …
- In:
The international journal of accounting : TIJA
55
(
2020
)
4
,
pp. 2050019-1-24
Persistent link: https://www.econbiz.de/10012437921
Saved in:
2
Response to the discussant comments on the "value-relevance of earnings and book value over the institutional transition in China : the suitability of fair value accounting in this...
Xiaohui, Qu
;
Zhang, Guohua
- In:
The international journal of accounting : TIJA
50
(
2015
)
2
,
pp. 229-236
Persistent link: https://www.econbiz.de/10011332843
Saved in:
3
Discussion of "value-relevance of earnings and book value over the institutional transition in China : the suitability of fair value accounting in this emerging market"
Sami, Heibatollah
- In:
The international journal of accounting : TIJA
50
(
2015
)
2
,
pp. 224-228
Persistent link: https://www.econbiz.de/10011332845
Saved in:
4
Value-relevance of earnings and book value over the institutional transition in China : the suitability of fair value accounting in this emerging market
Xiaohui, Qu
;
Zhang, Guohua
- In:
The international journal of accounting : TIJA
50
(
2015
)
2
,
pp. 195-223
Persistent link: https://www.econbiz.de/10011332848
Saved in:
5
The value relevance and timeliness of write-downs during the financial crisis of 2007 - 2009
Beltratti, Andrea
;
Spear, Nasser A.
;
Szabo, Mark Daniel
- In:
The international journal of accounting : TIJA
48
(
2013
)
4
,
pp. 467-494
Persistent link: https://www.econbiz.de/10010234909
Saved in:
6
Steuerung immaterieller Werte und IFRS
Castedello, Marc
;
Beyer, Sven
- In:
Betriebswirtschaftliche Forschung und Praxis : BFuP
61
(
2009
)
2
,
pp. 152-171
Persistent link: https://www.econbiz.de/10003831997
Saved in:
7
Fair value - erstrebenswerter Wertansatz im Rahmen einer Reform der handelsrechtlichen Rechnungslegung?
Ballwieser, Wolfgang
;
Küting, Karlheinz
;
Schildbach, Thomas
- In:
Betriebswirtschaftliche Forschung und Praxis : BFuP
56
(
2004
)
6
,
pp. 529-549
Persistent link: https://www.econbiz.de/10002485070
Saved in:
8
Die fair value-Bewertung immaterieller Vermögenswerte vor dem Hintergrund der Umsetzung internationaler Rechnungslegungsstandards
Jäger, Rainer
;
Himmel, Holger
- In:
Betriebswirtschaftliche Forschung und Praxis : BFuP
55
(
2003
)
4
,
pp. 417-440
Persistent link: https://www.econbiz.de/10001784036
Saved in:
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