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~subject:"Bilanzielle Bewertung"
~subject:"Fair-Value-Bilanzierung"
~subject:"IFRS"
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Search: subject:"accounting standards"
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Bilanzielle Bewertung
Fair-Value-Bilanzierung
IFRS
Bilanzierungsgrundsätze
3,321
Accounting standards
3,307
Deutschland
2,886
Germany
2,593
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1,858
Accounting
1,831
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1,756
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1,630
International Financial Reporting Standards
1,569
Bilanzrecht
1,361
Accounting law
1,309
USA
1,278
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1,267
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1,266
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1,213
Bilanzierung
1,176
Balancing accounts
1,168
Rechnungslegung
1,017
Fair value accounting
965
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936
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907
Accounting valuation
848
International Accounting Standards
803
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788
EU-Staaten
750
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748
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705
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700
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accounting standards
559
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534
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486
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475
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470
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443
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424
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Küting, Karlheinz
98
Zülch, Henning
77
Kirsch, Hanno
74
Zwirner, Christian
63
Müller, Stefan
61
Lüdenbach, Norbert
59
Nobes, Christopher
45
Freiberg, Jens
41
Hoffmann, Wolf-Dieter
37
Pellens, Bernhard
35
Sellhorn, Thorsten
35
Baetge, Jörg
34
Kümpel, Thomas
34
Wagenhofer, Alfred
33
Schmidt, Martin
32
Barth, Mary E.
30
Weißenberger, Barbara E.
30
Wüstemann, Jens
30
Ballwieser, Wolfgang
29
Bischof, Jannis
29
Daske, Holger
29
Haller, Axel
29
Landsman, Wayne R.
28
Leuz, Christian
28
Gebhardt, Günther
27
Street, Donna L.
27
Tarca, Ann
27
Tsalavoutas, Ioannis
27
Zimmermann, Jochen
27
Gassen, Joachim
26
Glaum, Martin
26
Haaker, Andreas
26
Kirsch, Hans-Jürgen
26
Wirth, Johannes
26
Zeff, Stephen A.
26
Fülbier, Rolf Uwe
25
Hachmeister, Dirk
25
Buchholz, Rainer
24
Gray, Sidney J.
24
Petersen, Karl
24
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International Accounting Standards Board
39
Springer Fachmedien Wiesbaden
28
International Accounting Standards Committee
17
Verlag Dr. Kovač
14
Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart>
13
Westfälische Wilhelms-Universität Münster
11
NWB Verlag
10
Erich-Schmidt-Verlag <Berlin>
9
KLS Accounting & Valuation GmbH
9
Ernst & Young <London> / International Financial Reporting Group
8
Helmut-Schmidt-Universität
8
Linde Verlag
8
Verlag Franz Vahlen
8
KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft
7
World Bank
7
Haufe-Lexware GmbH & Co. KG
6
KPMG AG Wirtschaftsprüfungsgesellschaft
6
Asian Development Bank
5
Ernst & Young <London>
5
Europäische Kommission
5
International Association for the Study of Insurance Economics
5
Josef Eul Verlag GmbH
5
Universität des Saarlandes
5
Université Paris-Dauphine (Paris IX)
5
Basel Committee on Banking Supervision
4
Deloitte & Touche Wirtschaftsprüfungsgesellschaft
4
Deloitte LLP
4
International Accounting Standards Committee Foundation
4
Münsteraner Gesprächskreis Rechnungslegung und Prüfung
4
Peter Lang GmbH
4
PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft
4
Universität Ulm
4
Brussels European and Global Economic Laboratory
3
Centre on Transnational Corporations
3
Friedrich-Schiller-Universität Jena
3
Institut der Wirtschaftsprüfer in Deutschland
3
International Group of Controlling / Working Group Controller and IFRS
3
PriceWaterhouseCoopers <London>
3
PricewaterhouseCoopers GmbH
3
PwC Deutsche Revision Aktiengesellschaft - Wirtschaftsprüfungsgesellschaft <Frankfurt, Main>
3
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
392
IRZ : Zeitschrift für internationale Rechnungslegung
231
WPg : Kompetenz schafft Vertrauen
155
Der Betrieb
127
Betriebs-Berater : BB
107
The international journal of accounting : TIJA
100
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
94
SpringerLink / Bücher
93
Accounting in Europe
83
Betriebswirtschaftliche Forschung und Praxis : BFuP
83
Journal of international accounting auditing & taxation
83
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
81
The accounting review : a publication of the American Accounting Association
74
Journal of international accounting research
67
Advances in accounting : a research annual
66
Australian accounting review
66
PiR
59
Accounting horizons : a quarterly publication of the American Accounting Association
52
Abacus : a journal of accounting, finance and business studies
51
Journal of accounting & economics
49
Journal of accounting & management information systems : JAMIS
48
Journal of accounting and public policy
47
The journal of corporate accounting & finance
45
International journal of accounting, auditing and performance evaluation : IJAAPE
44
Research in accounting regulation
44
Issues in accounting education
43
Lehrbuch
41
Rechnungslegung und Wirtschaftsprüfung : RW
41
European financial and accounting journal : EFAJ
40
Schriftenreihe internationale Rechnungslegung
39
Review of accounting studies
38
Accounting forum : advancing the interdisciplinary and global connection of accounting research
36
European accounting review
34
International business and economics research journal
34
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
32
Critical perspectives on accounting : an international journal for social and organizational accountability
32
IFRS-Rechnungslegung : Grundlagen - Aufgaben - Fallstudien
32
Jahrbuch für Controlling und Rechnungswesen
31
Journal of accounting research
30
International journal of economics and finance
29
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ECONIS (ZBW)
10,143
RePEc
64
EconStor
4
BASE
3
Other ZBW resources
1
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1
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10,215
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1
Choice of participation method in setting international
accounting
standards
: evidence from EFRAG as an intermediary for indirect participation
Gäumann, Martin
;
Dobler, Michael
- In:
The international journal of accounting
59
(
2024
)
1
,
pp. 1-55
Persistent link: https://www.econbiz.de/10014532239
Saved in:
2
Public sector accounting harmonization in the European Union through the lens of the garbage can model
Cohen, Sandra
;
Manes Rossi, Francesca
;
Brusca, Isabel
- In:
Financial accountability and management
39
(
2023
)
3
,
pp. 471-492
Persistent link: https://www.econbiz.de/10014338244
Saved in:
3
Decision-making processes of public sector accounting reforms in India : institutional perspectives
Krishnan, Sarada Rajeswari
- In:
Financial accountability and management
39
(
2023
)
1
,
pp. 167-194
Persistent link: https://www.econbiz.de/10014288459
Saved in:
4
Political and economic aspects of Brexit impact on accounting legislation in the UK : new directions in standards (GAAP UK and IFRS)
Shkulipa, Liudmyla
- In:
Danube : law and economics review
14
(
2023
)
1
,
pp. 1-25
Post-Brexit is currently being researched as not only an important geopolitical change butalso as an economically conflicted period that constantly generates many issues in finance,accounting, and taxation. This paper aims to consider, identify and forecast - whether andwhat - the new directions...
Persistent link: https://www.econbiz.de/10014293305
Saved in:
5
Reflections of women standard setters in the United States
Baudot, Lisa
;
Convery, Amanda M.
;
Kaufman, Matt
- In:
Accounting horizons : a quarterly publication of the …
38
(
2024
)
1
,
pp. 39-48
Persistent link: https://www.econbiz.de/10014508039
Saved in:
6
A Golden Age in Setting National
Accounting
Standards
: The UK’s
Accounting
Standards
Board, 1990–2000
Meeks, Geoff
-
2023
At the beginning of the 1990s UK
accounting
standards
were described as a ‘laughing stock’. By the millennium they were …
Persistent link: https://www.econbiz.de/10014348913
Saved in:
7
Discussion of Economic Benefits of Adopting IFRS or USGAAP - Has the Expected Cost of Equity Capital Really Decreased?
Schmidt PhD, Jacob H
-
2023
In the context of increasing regulation and the introduction of harmonized
accounting
standards
, the issue of costs and … benefits of changes in
accounting
standards
have been discussed by policy makers, market participants and companies. While it … is widely assumed that the harmonisation in
accounting
standards
and higher transparency via international standards such …
Persistent link: https://www.econbiz.de/10014349270
Saved in:
8
Industry
Accounting
Standards
Halim, Anggelina Meliana
;
Angjaya, Sindy
-
2023
, we first consider the general nature of extractive industry accounting issues and then look at the applicable
accounting
…
standards
…
Persistent link: https://www.econbiz.de/10014352877
Saved in:
9
How do bank managers forecast the future in the shadow of the past? : an examination of expected credit losses under IFRS 9
Du, Ning
;
Allini, Alessandra
;
Maffei, Marco
- In:
Accounting and business research
53
(
2023
)
6
,
pp. 699-722
Persistent link: https://www.econbiz.de/10014391343
Saved in:
10
FASB to practitioners: "substance over form" for me but not for thee : an apologia
Fischer, Dov
- In:
Accounting, Economics, and Law : AEL ; a convivium
13
(
2023
)
3
,
pp. 403-406
Persistent link: https://www.econbiz.de/10014369648
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