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  • Search: subject:"Asset-Liability Approach"
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Year of publication
Subject
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revenue recognition 3 Accounting Standards 2 IFRS 2 International Financial Reporting Standards 2 accounting standards 2 asset liability approach 2 construction contracts 2 decision usefulness 2 earnings management 2 fair value 2 income concept 2 stewardship 2 Accounting 1 Accounting policy 1 Asset-Liability Approach 1 Asset/liability approach 1 Berichtswesen 1 Bilanzpolitik 1 Báze pravidel 1 Báze principů 1 Convergence 1 Fair Value Measurement 1 Fair value 1 Income Concepts 1 Performance measurement 1 Performance-Messung 1 Principles-based 1 Rechnungswesen 1 Reporting 1 Revenue / expense approach 1 Revenue management 1 Revenue-Management 1 Rozvahový přístup 1 Rules-based 1 Social Norms 1 Výsledkový přístup 1 asset-liability approach 1 asset/liability approach 1 clean surplus 1 comprehensive income 1
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Online availability
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Free 2 Undetermined 1
Type of publication
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Article 6
Type of publication (narrower categories)
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Article in journal 1 Aufsatz in Zeitschrift 1
Language
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Undetermined 5 English 1
Author
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Dobler, Michael 2 Carvalho, Luiz Nelson 1 Coelho, Antonio Carlos 1 Kovanicová, Dana 1 Saito, Shizuki 1 Wagenhofer, Alfred 1
Published in...
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International Journal of Revenue Management 2 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 1 Brazilian Business Review 1 The Japanese Accounting Review 1 Český finanční a účetní časopis 1
Source
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RePEc 5 ECONIS (ZBW) 1
Showing 1 - 6 of 6
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Accounting Standards and Global Convergence Revisited: Social Norms and Economic Concepts
Saito, Shizuki - In: The Japanese Accounting Review 1 (2011) December, pp. 105-117
companies in capital markets, has been aff ected by a mechanical application of the asset-liability approach and fair value …
Persistent link: https://www.econbiz.de/10010552611
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Financial Statement’s Standard Setting Strategy: Rules-Based or Principles Based?
Kovanicová, Dana - In: Český finanční a účetní časopis 2008 (2008) 1, pp. 7-19
strategy is grounded on asset/liability approach, which is continually connected with measurement on fair value base. …
Persistent link: https://www.econbiz.de/10011194886
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The role of revenue recognition in performance reporting
Wagenhofer, Alfred - In: Accounting and business research : a research quarterly … 44 (2014) 4, pp. 349-379
Persistent link: https://www.econbiz.de/10010385802
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Conceptual Analysis of Comprehensive Income and Operating Income: evidence in the Brazilian Financial Sector
Coelho, Antonio Carlos; Carvalho, Luiz Nelson - In: Brazilian Business Review 4 (2007) 2, pp. 114-131
The paper discusses the concepts and meaning of comprehensive income, clean surplus relation, all-inclusive income, current operating income, clean income and dirty surplus. These are discussed from a theoretical standpoint, demonstrating their conceptual divergence as well as their varied...
Persistent link: https://www.econbiz.de/10010631423
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Rethinking revenue recognition ? the case of construction contracts under International Financial Reporting Standards
Dobler, Michael - In: International Journal of Revenue Management 2 (2008) 1, pp. 1-22
revenue recognition. The proposals of the joint IASB/FASB-project Revenue Recognition feature an asset-liability approach …
Persistent link: https://www.econbiz.de/10005751544
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Rethinking revenue recognition – the case of construction contracts under International Financial Reporting Standards
Dobler, Michael - In: International Journal of Revenue Management 2 (2008) 1, pp. 1-22
revenue recognition. The proposals of the joint IASB/FASB-project Revenue Recognition feature an asset-liability approach …
Persistent link: https://www.econbiz.de/10008539543
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