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Search: subject:"Accounting Principles"
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Subject
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Bilanzierungsgrundsätze
4,546
Accounting standards
4,541
IFRS
2,726
Rechnungswesen
1,167
Accounting
1,156
USA
889
United States
861
Deutschland
857
Germany
815
Bilanzrecht
759
Jahresabschluss
747
Accounting law
746
Financial statement
721
Welt
542
World
542
Accounting policy
512
Bilanzpolitik
510
Generally Accepted Accounting Principles
449
Corporate disclosure
363
Unternehmenspublizität
363
Rechnungslegung
317
Bilanzierung
294
Balancing accounts
290
Standardisierung
287
Standardization
287
Theorie
266
Theory
266
International Financial Reporting Standards
264
International Accounting Standards
260
Accounting valuation
246
Bilanzielle Bewertung
246
Wirtschaftsprüfung
228
Vergleich
227
Financial audit
226
Comparison
225
Konzernabschluss
213
EU countries
207
EU-Staaten
207
Berichtswesen
202
Reporting
202
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Online availability
All
Free
1,065
Undetermined
1,060
CC license
52
Type of publication
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Article
2,806
Book / Working Paper
2,114
Journal
21
Other
2
Type of publication (narrower categories)
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Article in journal
2,346
Aufsatz in Zeitschrift
2,346
Aufsatz im Buch
357
Book section
357
Hochschulschrift
317
Thesis
269
Graue Literatur
254
Non-commercial literature
254
Lehrbuch
173
Working Paper
162
Arbeitspapier
160
Textbook
154
Dissertation u.a. Prüfungsschriften
67
Bibliografie enthalten
57
Bibliography included
57
Collection of articles of several authors
57
Sammelwerk
57
Reprint
52
Case study
40
Fallstudie
40
Aufsatzsammlung
30
Amtsdruckschrift
26
Conference paper
26
Government document
26
Konferenzbeitrag
26
Handbook
24
Handbuch
24
Ratgeber
20
Glossar enthalten
17
Glossary included
17
Guidebook
17
Konferenzschrift
17
Collection of articles written by one author
10
Conference proceedings
10
Sammlung
10
Mehrbändiges Werk
9
Multi-volume publication
9
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7
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6
research-article
6
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English
3,603
German
1,255
Undetermined
68
French
20
Polish
4
Spanish
4
Italian
2
Czech
1
Croatian
1
Lithuanian
1
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Author
All
Christensen, Theodore E.
34
Sellhorn, Thorsten
25
Schildbach, Thomas
24
Wüstemann, Jens
24
Pellens, Bernhard
21
Küting, Karlheinz
20
Sunder, Shyam
19
Ballwieser, Wolfgang
18
Haller, Axel
18
Tarca, Ann
18
Henry, Elaine
17
Street, Donna L.
16
Zeff, Stephen A.
16
Fülbier, Rolf Uwe
15
Harris, Peter
15
Isidro, Helena
15
Barth, Mary E.
14
Black, Dirk E.
14
Kirsch, Hanno
14
Nobes, Christopher
14
Wagenhofer, Alfred
14
Weißenberger, Barbara E.
13
Buchholz, Rainer
12
Coenenberg, Adolf Gerhard
12
Daske, Holger
12
Gassen, Joachim
12
Gordon, Elizabeth A.
12
Holzmann, Oscar J.
12
Leuz, Christian
12
Ramanna, Karthik
12
Weber, Claus-Peter
12
Enomoto, Masahiro
11
Gee, Kurt H.
11
Glaum, Martin
11
Schultze, Wolfgang
11
Wood, Frank
11
Baetge, Jörg
10
Born, Karl
10
Dobler, Michael
10
Gray, Sidney J.
10
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Institution
All
European Investment Bank
11
International Accounting Standards Board
11
International Accounting Standards Committee
11
Ernst & Young <London>
8
Ernst & Young <London> / International Financial Reporting Group
8
USA / Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises
7
Deloitte LLP
6
Institut der Wirtschaftsprüfer in Deutschland
6
Institut für Wirtschaftswissenschaft <Gießen>
6
Springer Fachmedien Wiesbaden
6
World Bank
6
Deloitte & Touche Wirtschaftsprüfungsgesellschaft
5
European Commission / Directorate-General for the Budget
5
Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart>
5
National Bureau of Economic Research
5
Inter-American Development Bank
4
Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft / Arbeitskreis Externe Unternehmensrechnung
4
Verlag Dr. Kovač
4
Erich Schmidt Verlag
3
European Parliament / Directorate-General for Internal Policies of the Union
3
International Monetary Fund (IMF)
3
KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft
3
Stollfuß Medien GmbH & Co. KG
3
USA / Committee on Governmental Affairs / Permanent Subcommittee on Investigations
3
USA / Subcommittee on Commerce, Trade and Consumer Protection
3
Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München
3
American Institute of Certified Public Accountants
2
Association de comptabilité nationale <Frankreich>
2
CFA Institute <Charlottesville, Va.>
2
De Gruyter Oldenbourg
2
European Commission / DG II - Economic and Financial Affairs
2
European Communities.
2
Europäische Kommission
2
Financial Accounting Foundation
2
Financial Accounting Foundation / Financial Accounting Standards Board
2
Frankfurt School of Finance & Management
2
International Monetary Fund
2
KPMG Deutsche Treuhand-Gesellschaft <Düsseldorf>
2
Lancaster University
2
Münsteraner Gesprächskreis Rechnungslegung und Prüfung
2
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Published in...
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
The accounting review : a publication of the American Accounting Association
64
Accounting in Europe
57
Review of accounting studies
49
WPg : Kompetenz schafft Vertrauen
48
Der Betrieb
44
Journal of accounting and public policy
44
Accounting horizons : a quarterly publication of the American Accounting Association
42
Journal of accounting & economics
41
Betriebs-Berater : BB
39
Advances in accounting : a research annual
38
Research in accounting regulation
35
Journal of international accounting auditing & taxation
32
Issues in accounting education
31
Abacus : a journal of accounting, finance and business studies
30
The journal of corporate accounting & finance
30
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
28
The international journal of accounting : TIJA
27
International journal of critical accounting : IJCA
24
SpringerLink / Bücher
24
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
23
Betriebswirtschaftliche Forschung und Praxis : BFuP
23
Journal of accounting research
22
The IASB: the standards and their widespread adoption
21
Europäische Hochschulschriften / 5
20
Journal of business finance & accounting : JBFA
20
Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution
18
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
18
Critical perspectives on accounting : an international journal for social and organizational accountability
18
Review of accounting & finance
18
Accounting and business research
17
Accounting perspectives : a journal of The Canadian Academic Accounting Association
17
Accounting, Economics, and Law : AEL ; a convivium
17
European accounting review
17
IRZ : Zeitschrift für internationale Rechnungslegung
17
International journal of accounting, auditing and performance evaluation : IJAAPE
17
Review of quantitative finance and accounting
17
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
16
Accounting forum : advancing the interdisciplinary and global connection of accounting research
16
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
16
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Source
All
ECONIS (ZBW)
4,653
USB Cologne (EcoSocSci)
188
RePEc
64
USB Cologne (business full texts)
13
BASE
10
Other ZBW resources
10
EconStor
5
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321
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321
Bridging the gap : design suggestions and remediation insights from a curriculum change in the financial accounting series
Brockbank, Bryan G.
;
Sisneros, Craig A.
;
Spencer, …
- In:
Issues in accounting education
38
(
2023
)
4
,
pp. 21-44
Persistent link: https://www.econbiz.de/10014431307
Saved in:
322
A penny here, a penny there : a case of managing non-gaap earnings at PPG industries
Gujarathi, Mahendra
;
Kohlbeck, Mark
- In:
Issues in accounting education
38
(
2023
)
4
,
pp. 187-198
Persistent link: https://www.econbiz.de/10014431461
Saved in:
323
Harmonized accounting standards and investment beauty contests
Jiang, Xu
;
Tang, Chao
;
Zhang, Gaoqing
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 377-404
Persistent link: https://www.econbiz.de/10014431553
Saved in:
324
Users' perspective on the usefulness of international financial reporting standards for small and medium-sized enterprises-based financial reports
Perera, Dinuja
;
Chand, Parmond
;
Mala, Rajni
- In:
Meditari accountancy research
31
(
2023
)
5
,
pp. 1133-1164
Persistent link: https://www.econbiz.de/10014432488
Saved in:
325
Did the fasb codification reduce the complexity of applying U.S. GAAP?
Binz, Oliver
;
Hills, Robert
;
Kubic, Matthew
- In:
Journal of accounting research
61
(
2023
)
5
,
pp. 1479-1530
Persistent link: https://www.econbiz.de/10014436521
Saved in:
326
Understanding the sustainability reporting landscape and research opportunities in accounting
Dechow, Patricia M.
- In:
The accounting review : a publication of the American …
98
(
2023
)
5
,
pp. 481-493
Persistent link: https://www.econbiz.de/10014375007
Saved in:
327
Non-GAAP earnings reporting following going-concern opinions
Zhang, Ting
;
Kwack, So Yean
;
Si, Yi
;
Tian, Gaoliang
- In:
Accounting and finance
63
(
2023
)
3
,
pp. 3217-3252
Persistent link: https://www.econbiz.de/10014375324
Saved in:
328
The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles
Ho, Shawn
;
Sidhu, Baljit
;
Yang, Fan
- In:
Accounting and finance
63
(
2023
)
3
,
pp. 3609-3641
Persistent link: https://www.econbiz.de/10014375362
Saved in:
329
Early evidence of the effect of ASU 2017-12 on derivative disclosure compliance
Troyer, Joseph
;
Johnston, Joseph
;
Trimble, Madeline
- In:
The journal of corporate accounting & finance
34
(
2023
)
3
,
pp. 213-231
Persistent link: https://www.econbiz.de/10014336515
Saved in:
330
Dialogue with standard setters : amendments to IAS 1 regarding non-current liabilities with covenants
Bianchi, Stefano
- In:
Financial reporting : journal of financial communication
(
2021
)
1
,
pp. 127-134
Persistent link: https://www.econbiz.de/10014489721
Saved in:
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