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  • Search: subject:"Fair-Value-Bilanzierung"
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Year of publication
Subject
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Fair-Value-Bilanzierung 1,681 Fair value accounting 1,678 IFRS 1,014 Bilanzielle Bewertung 407 Accounting valuation 406 Rechnungswesen 205 Accounting 200 Accounting standards 189 Bilanzierungsgrundsätze 189 Financial crisis 187 Finanzkrise 187 Bank 165 Theorie 164 Theory 162 Deutschland 137 Germany 135 Unternehmensbewertung 128 Firm valuation 126 USA 113 United States 112 Welt 112 World 112 Financial audit 100 Wirtschaftsprüfung 100 fair value 100 Corporate disclosure 98 Fair-Value-Bewertung 98 Unternehmenspublizität 98 Jahresabschluss 88 Accounting policy 86 Bilanzpolitik 86 Fair value 86 Financial statement 83 Bank accounting 77 Bankrechnungslegung 77 Derivat 70 Derivative 70 fair value accounting 70 Börsenkurs 66 Share price 66
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Online availability
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Free 412 Undetermined 356 CC license 10
Type of publication
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Article 1,091 Book / Working Paper 625
Type of publication (narrower categories)
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Article in journal 914 Aufsatz in Zeitschrift 914 Aufsatz im Buch 163 Book section 163 Hochschulschrift 91 Graue Literatur 89 Non-commercial literature 89 Working Paper 81 Arbeitspapier 79 Thesis 77 Conference paper 19 Dissertation u.a. Prüfungsschriften 19 Konferenzbeitrag 19 Collection of articles of several authors 13 Sammelwerk 13 Case study 5 Fallstudie 5 Aufsatzsammlung 4 Collection of articles written by one author 4 Sammlung 4 Handbook 2 Handbuch 2 Konferenzschrift 2 Accompanied by computer file 1 Article 1 Bibliografie enthalten 1 Bibliography included 1 Conference proceedings 1 Elektronischer Datenträger 1 Elektronischer Datenträger als Beilage 1 Guidebook 1 Lehrbuch 1 Mehrbändiges Werk 1 Multi-volume publication 1 Nachschlagewerk 1 Ratgeber 1 Reference book 1 Systematic review 1 Textbook 1 Übersichtsarbeit 1
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Language
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English 1,318 German 388 French 8 Czech 1 Dutch 1 Polish 1 Romanian 1
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Author
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Laux, Christian 18 Küting, Karlheinz 16 Landsman, Wayne R. 16 Fiechter, Peter 15 Barth, Mary E. 14 Bischof, Jannis 13 Leuz, Christian 13 Ramanna, Karthik 12 Ryan, Stephen G. 12 Schildbach, Thomas 12 Sellhorn, Thorsten 11 Novotny-Farkas, Zoltán 10 Schmidt, Martin 10 Shakespeare, Catherine 10 Bieker, Marcus 9 Khan, Urooj 9 Magnan, Michel 9 Palea, Vera 9 Yong, Kevin Ow 9 Biondi, Yuri 8 Bratten, Brian 8 Riedl, Edward J. 8 Ronen, Joshua 8 Whittington, Geoffrey 8 Goncharov, Igor 7 Hachmeister, Dirk 7 Linsmeier, Thomas J. 7 Renders, Annelies 7 Amel-Zadeh, Amir 6 Bhat, Gauri 6 Bieg, Hartmut 6 Campbell, John L. 6 Cardao-Pito, Tiago 6 Couch, Robert B. 6 Gaynor, Lisa Milici 6 Haaker, Andreas 6 Hodder, Leslie D. 6 Kußmaul, Heinz 6 Lim, Chu Yeong 6 Merrill, Craig B. 6
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Institution
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International Accounting Standards Board 7 Basel Committee on Banking Supervision 5 Verlag Dr. Kovač 4 National Bureau of Economic Research 3 Springer Fachmedien Wiesbaden 3 Deutsches Institut für Corporate Finance 2 Brussels European and Global Economic Laboratory 1 Europäische Zentralbank 1 Gottfried Wilhelm Leibniz Universität Hannover 1 Helmut-Schmidt-Universität/Universität der Bundeswehr Hamburg 1 Informatiecentrum voor het Bedrijfsrevisoraat <Brügge> 1 Ludwig-Maximilians-Universität München 1 Schmalenbach-Gesellschaft für Betriebswirtschaft / Arbeitskreis Immaterielle Werte im Rechnungswesen 1 Shaker Verlag 1 Springer International Publishing 1 Universität Duisburg-Essen 1
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Published in...
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 39 The accounting review : a publication of the American Accounting Association 32 IRZ : Zeitschrift für internationale Rechnungslegung 28 Review of accounting studies 25 Journal of accounting & economics 22 The Routledge companion to fair value and financial reporting 22 Abacus : a journal of accounting, finance and business studies 21 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 20 WPg : Kompetenz schafft Vertrauen 17 Advances in accounting : a research annual 16 Betriebswirtschaftliche Forschung und Praxis : BFuP 15 Journal of accounting research 15 Der Betrieb 12 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 11 Issues in accounting education 11 Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung 11 Accounting horizons : a quarterly publication of the American Accounting Association 10 International journal of critical accounting : IJCA 10 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 9 Journal of accounting and public policy 9 Journal of accounting, auditing & finance : JAAF 9 Journal of business finance & accounting : JBFA 9 SpringerLink / Bücher 9 The international journal of accounting : TIJA 9 Accounting forum : advancing the interdisciplinary and global connection of accounting research 8 Accounting perspectives : a journal of The Canadian Academic Accounting Association 8 Auditing : a journal of practice & theory 8 Journal of international accounting research 8 Accounting, Economics, and Law : AEL ; a convivium 7 Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution 7 CFS working paper series 7 International journal of managerial and financial accounting 7 Journal of accounting, auditing & finance 7 Accounting in Europe 6 Australian accounting review 6 Betriebs-Berater : BB 6 Critical perspectives on accounting : an international journal for social and organizational accountability 6 Das Wirtschaftsstudium : wisu ; Zeitschrift für Ausbildung, Prüfung, Berufseinstieg und Fortbildung 6 European accounting review 6 European financial and accounting journal : EFAJ 6
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Source
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ECONIS (ZBW) 1,687 USB Cologne (EcoSocSci) 26 EconStor 3
Showing 1 - 10 of 1,716
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A survey of research on fair value accounting for financial institutions
Henderson, Darren; Mamo, Kaleab - In: Accounting perspectives : a journal of The Canadian … 24 (2025) 2, pp. 307-342
Persistent link: https://www.econbiz.de/10015454716
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Valuation specialist, earnings persistent and Level 3 fair value measurements
Bu, Chen; Zhang, Yuyu; Yao, Daifei - In: Accounting and finance 65 (2025) 3, pp. 2866-2893
Persistent link: https://www.econbiz.de/10015467959
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Economic policy uncertainty exposure and the valuation of non-financial assets : an analysis of Australian listed firms
Liu, Chang; Hu, Fang; Yao, Daifei; Li, Bin - In: China Accounting and Finance Review 27 (2025) 4, pp. 520-547
This study aims to explore how a firm's exposure to economic policy uncertainty (EPU) affects the use of fair value (FV) measurement for non-financial assets.The analysis focuses on the selection of FV models for different types of non-financial assets. It examines how internal factors and...
Persistent link: https://www.econbiz.de/10015467552
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Accounting choice in measurement and comparability : an examination of the effect of the fair value option
Fontes, Joana Cardoso; Panaretou, Argyro; Shakespeare, … - In: Review of accounting studies 30 (2025) 2, pp. 1592-1637
Persistent link: https://www.econbiz.de/10015533921
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Differences and interactions between banks' financial statements and prudential regulation
Mérő, Katalin; Tardos, Ágnes - In: Journal of banking regulation 26 (2025) 2, pp. 164-175
Persistent link: https://www.econbiz.de/10015485907
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Critical discussion regarding the valuation of the most relevant assets in soccer clubs : auditors' insights
Martín-Lozano, Francisco Javier; Carrasco-Gallego, Amalia - In: Revista de Contabilidad 27 (2024) 1, pp. 130-145
Persistent link: https://www.econbiz.de/10015396149
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The development of international accounting and auditing standards for fair value accounting in the Arab Middle East, Jordan : a systematic review
Alharasis, Esraa Esam; Prokofieva, Maria; Clark, Colin; … - In: Cogent business & management 11 (2024) 1, pp. 1-17
A comprehensive literature review and analysis of auditing and "fair value accounting (FVA)" growth in Jordan and the "Arab - Middle Eastern (ME)" region are presented in this paper. It determines fair value implementation criteria and their impact on auditing pricing and application status....
Persistent link: https://www.econbiz.de/10015446631
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Unraveling the determinants and consequences of mandatory IFRS convergence in India : insights from systematic literature review
M. N., Nikhil; Shenoy, Sandeep S.; Chakraborty, Suman; … - In: Cogent business & management 11 (2024) 1, pp. 1-23
The last few decades have evidenced radical changes in global standards, particularly the International Financial Reporting Standards convergence in India has piqued the curiosity of researchers and professionals. Despite the evolving research, there is no consensus on its consequences in the...
Persistent link: https://www.econbiz.de/10015448883
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The role of fair value accounting in debt structure decisions : evidence from priority structure and financial flexibility
Wang, Dongyi - In: The international journal of accounting 59 (2024) 3, pp. 1-33
Persistent link: https://www.econbiz.de/10015399543
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A "distributional apparatus" for real estate : fair value accounting and the assetization of UK property
Goulding, Richard; Haslam, Colin; Leaver, Adam; Silver, … - In: Critical perspectives on accounting : an international … 99 (2024), pp. 1-15
Persistent link: https://www.econbiz.de/10015066961
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