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Search: subject_exact:"Fair-Value-Richtlinie"
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Fair value accounting
22
Fair-Value-Bilanzierung
22
IFRS
13
Accounting valuation
7
Bilanzielle Bewertung
7
Fair value
7
Bank
3
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Article in journal
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Landsman, Wayne R.
3
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2
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2
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1
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Review of accounting studies
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
39
The accounting review : a publication of the American Accounting Association
31
IRZ : Zeitschrift für internationale Rechnungslegung
26
Journal of accounting & economics
22
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
20
WPg : Kompetenz schafft Vertrauen
17
Abacus : a journal of accounting, finance and business studies
15
Advances in accounting : a research annual
15
Betriebswirtschaftliche Forschung und Praxis : BFuP
15
Journal of accounting research
13
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
11
Der Betrieb
11
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
11
Issues in accounting education
10
Accounting horizons : a quarterly publication of the American Accounting Association
9
International journal of critical accounting : IJCA
9
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
8
Auditing : a journal of practice & theory
8
Journal of accounting and public policy
8
The international journal of accounting : TIJA
8
Accounting forum : advancing the interdisciplinary and global connection of accounting research
7
Accounting perspectives : a journal of The Canadian Academic Accounting Association
7
Journal of business finance & accounting : JBFA
7
Accounting, Economics, and Law : AEL ; a convivium
6
Australian accounting review
6
Betriebs-Berater : BB
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Das Wirtschaftsstudium : wisu ; Zeitschrift für Ausbildung, Prüfung, Berufseinstieg und Fortbildung
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European accounting review
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European financial and accounting journal : EFAJ
6
International journal of managerial and financial accounting
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Journal of accounting, auditing & finance
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Journal of international accounting research
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Review of Pacific Basin financial markets and policies
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Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
5
Behavioral research in accounting
5
Critical perspectives on accounting : an international journal for social and organizational accountability
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Journal of accounting, auditing & finance : JAAF
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Journal of business & economics research
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Journal of business economics : JBE
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ECONIS (ZBW)
22
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11
Usefulness of fair values for predicting banks' future earnings : evidence from other comprehensive income and its components
Bratten, Brian
;
Causholli, Monika
;
Khan, Urooj
- In:
Review of accounting studies
21
(
2016
)
1
,
pp. 280-315
Persistent link: https://www.econbiz.de/10011448230
Saved in:
12
Recognition versus disclosure : evidence from fair value of investment property
Israeli, Doron
- In:
Review of accounting studies
20
(
2015
)
4
,
pp. 1457-1503
Persistent link: https://www.econbiz.de/10011396641
Saved in:
13
Fair value accounting : information or confusion for financial markets?
Magnan, Michel
;
Menini, Andrea
;
Parbonetti, Antonio
- In:
Review of accounting studies
20
(
2015
)
1
,
pp. 559-591
Persistent link: https://www.econbiz.de/10010503361
Saved in:
14
Does it matter who serves on the Financial Accounting Standards Board? : Bob Herz’s resignation and fair value accounting for loans
Jiang, John Xuefeng
;
Wang, Isabel Yanyan
;
Xie, Yuan
- In:
Review of accounting studies
20
(
2015
)
1
,
pp. 371-394
Persistent link: https://www.econbiz.de/10010503368
Saved in:
15
Do sophisticated investors use the information provided by the fair value of cash flow hedges?
Campbell, John L.
;
Downes, Jimmy F.
;
Schwartz, William …
- In:
Review of accounting studies
20
(
2015
)
2
,
pp. 934-975
Persistent link: https://www.econbiz.de/10011283630
Saved in:
16
Preserving amortized costs within a fair-value-accounting framework : reclassification of gains and losses on available-for-sale securities upon realization
Dong, Minyue
;
Ryan, Stephen G.
;
Zhang, Xiao-jun
- In:
Review of accounting studies
19
(
2014
)
1
,
pp. 242-280
Persistent link: https://www.econbiz.de/10010347387
Saved in:
17
Fair value and audit fees
Goncharov, Igor
;
Riedl, Edward J.
;
Sellhorn, Thorsten
- In:
Review of accounting studies
19
(
2014
)
1
,
pp. 210-241
Persistent link: https://www.econbiz.de/10010347391
Saved in:
18
Discussion of "The financial reporting of fair value based on managerial inputs versus market inputs : evidence from mortgage servicing rights"
Hendricks, Bradley E.
;
Shakespeare, Catherine
- In:
Review of accounting studies
18
(
2013
)
3
,
pp. 859-867
Persistent link: https://www.econbiz.de/10010200041
Saved in:
19
The financial reporting of fair value based on managerial inputs versus market inputs : evidence from mortgage servicing rights
Altamuro, Jennifer
;
Zhang, Haiwen
- In:
Review of accounting studies
18
(
2013
)
3
,
pp. 833-858
Persistent link: https://www.econbiz.de/10010200043
Saved in:
20
A standard setter's framework for selecting between fair value and historical cost measurement attributes : a basis for discussion of "Does fair value accounting for nonfinancial a...
Linsmeier, Thomas J.
- In:
Review of accounting studies
18
(
2013
)
3
,
pp. 776-782
Persistent link: https://www.econbiz.de/10010200057
Saved in:
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