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  • Search: subject:"Generally Accepted Accounting Principles"
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Year of publication
Subject
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Bilanzierungsgrundsätze 3,148 Accounting standards 3,143 IFRS 1,755 USA 879 United States 853 Deutschland 821 Germany 780 Jahresabschluss 525 Bilanzrecht 511 Financial statement 500 Accounting law 499 Rechnungswesen 444 Generally Accepted Accounting Principles 441 Accounting 435 Welt 368 World 368 Rechnungslegung 307 Bilanzierung 298 Balancing accounts 296 Bilanzpolitik 267 Accounting policy 266 International Accounting Standards 248 International Financial Reporting Standards 219 Konzernabschluss 207 Corporate disclosure 200 Unternehmenspublizität 200 Consolidated financial statements 187 Vergleich 185 Comparison 183 Accounting valuation 173 Bilanzielle Bewertung 173 Theorie 167 Theory 167 Handelsgesetzbuch 158 Standardisierung 148 Standardization 148 Großbritannien 135 Bilanz 132 United Kingdom 129 Corporate Governance 128
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Online availability
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Free 565 Undetermined 477
Type of publication
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Article 1,811 Book / Working Paper 1,622 Journal 21 Other 2
Type of publication (narrower categories)
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Article in journal 1,444 Aufsatz in Zeitschrift 1,444 Aufsatz im Buch 333 Book section 333 Hochschulschrift 313 Thesis 268 Graue Literatur 222 Non-commercial literature 222 Lehrbuch 163 Textbook 154 Arbeitspapier 131 Working Paper 131 Dissertation u.a. Prüfungsschriften 67 Bibliografie enthalten 57 Bibliography included 57 Collection of articles of several authors 56 Sammelwerk 56 Reprint 49 Case study 39 Fallstudie 39 Aufsatzsammlung 28 Amtsdruckschrift 26 Government document 26 Mehrbändiges Werk 26 Multi-volume publication 26 Handbook 23 Handbuch 23 Ratgeber 19 Glossar enthalten 17 Glossary included 17 Guidebook 17 Konferenzschrift 17 Conference paper 16 Konferenzbeitrag 16 Collection of articles written by one author 10 Conference proceedings 10 Sammlung 10 Aufgabensammlung 6 CD-ROM, DVD 6 Bibliografie 5
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Language
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English 2,178 German 1,235 Undetermined 29 French 20 Spanish 3 Italian 2 Polish 2 Czech 1 Croatian 1
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Author
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Christensen, Theodore E. 22 Schildbach, Thomas 22 Pellens, Bernhard 21 Sellhorn, Thorsten 21 Küting, Karlheinz 20 Wüstemann, Jens 20 Ballwieser, Wolfgang 18 Haller, Axel 17 Harris, Peter 15 Kirsch, Hanno 14 Holzmann, Oscar J. 13 Ramanna, Karthik 13 Tarca, Ann 13 Wagenhofer, Alfred 13 Buchholz, Rainer 12 Daske, Holger 12 Enomoto, Masahiro 12 Fülbier, Rolf Uwe 12 Leuz, Christian 12 Sunder, Shyam 12 Weber, Claus-Peter 12 Coenenberg, Adolf Gerhard 11 Henry, Elaine 11 Nobes, Christopher 11 Weißenberger, Barbara E. 11 Zeff, Stephen A. 11 Baetge, Jörg 10 Black, Dirk E. 10 Born, Karl 10 Bragg, Steven M. 10 Lüdenbach, Norbert 10 Meyer, Conrad 10 Schultze, Wolfgang 10 Auer, Kurt V. 9 Bischof, Jannis 9 Busse von Colbe, Walther 9 Böcking, Hans-Joachim 9 Ernstberger, Jürgen 9 Gassen, Joachim 9 Hayn, Sven 9
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Institution
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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 International Accounting Standards Board 6 Deloitte & Touche Wirtschaftsprüfungsgesellschaft 5 Springer Fachmedien Wiesbaden 5 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 4 Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft / Arbeitskreis Externe Unternehmensrechnung 4 Verlag Dr. Kovač 4 Erich-Schmidt-Verlag <Berlin> 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 American Institute of Certified Public Accountants 2 Association de comptabilité nationale <Frankreich> 2 CFA Institute <Charlottesville, Va.> 2 De Gruyter Oldenbourg 2 Europäische Kommission 2 Financial Accounting Foundation 2 Financial Accounting Foundation / Financial Accounting Standards Board 2 Frankfurt School of Finance & Management 2 Inter-American Development Bank 2 International Accounting Standards Committee 2 KPMG Deutsche Treuhand-Gesellschaft <Düsseldorf> 2 Münsteraner Gesprächskreis Rechnungslegung und Prüfung 2 National Bureau of Economic Research 2 PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft 2 USA / Congress / Senate / Committee on Governmental Affairs 2 USA / Government Accountability Office 2 Verlag Franz Vahlen 2 AEI-Brookings Joint Center for Regulatory Studies 1 AMACOM 1 American Enterprise Institute for Public Policy Research 1 American Institute of Certified Public Accountants / Special Committee on Financial Reporting 1 Annual Conference on Finance and Accounting <18., 2017, Prag> 1 Arthur Andersen and Co. 1
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Published in...
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 71 WPg : Kompetenz schafft Vertrauen 48 Der Betrieb 44 Betriebs-Berater : BB 39 Journal of accounting and public policy 37 Journal of accounting & economics 34 Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer 28 Review of accounting studies 28 The accounting review : a publication of the American Accounting Association 28 Research in accounting regulation 27 Accounting horizons : a quarterly publication of the American Accounting Association 24 Advances in accounting : a research annual 23 Betriebswirtschaftliche Forschung und Praxis : BFuP 23 The journal of corporate accounting & finance 23 SpringerLink / Bücher 22 The IASB: the standards and their widespread adoption 21 Abacus : a journal of accounting, finance and business studies 20 Accounting in Europe 20 Europäische Hochschulschriften / 5 20 Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution 18 Journal of international accounting auditing & taxation 18 European accounting review 17 Issues in accounting education 17 Journal of accounting research 17 The international journal of accounting : TIJA 17 Global edition 16 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 15 International GAAP ... : generally accepted accounting practice under international financial reporting standards 15 Journal of business finance & accounting : JBFA 15 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 14 Gabler Edition Wissenschaft 14 International journal of critical accounting : IJCA 14 Journal of business economics : JBE 14 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 13 IRZ : Zeitschrift für internationale Rechnungslegung 13 International journal of accounting, auditing and performance evaluation : IJAAPE 12 Journal of business & economics research 12 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF 12 Critical perspectives on accounting : an international journal for social and organizational accountability 11 Discussion paper series / Research Institute for Economics and Business Administration, Kobe University 11
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Source
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ECONIS (ZBW) 3,225 USB Cologne (EcoSocSci) 188 RePEc 21 USB Cologne (business full texts) 13 BASE 7 EconStor 2
Showing 1 - 10 of 3,456
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Financial accounting for deferred taxes : a systematic review of empirical evidence
Görlitz, Anna; Dobler, Michael - In: Management review quarterly 73 (2023) 1, pp. 113-165
Persistent link: https://www.econbiz.de/10014227405
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Does the level of enforcement shape the complexity in accounting standards?
Morais, Ana; Pinto, Inês - In: International Journal of Financial Studies : open … 11 (2023) 1, pp. 1-16
This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity based on the theoretical dimensions of...
Persistent link: https://www.econbiz.de/10013550071
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The accounting treatment of expected credit losses by South African banks during COVID-19
Nkomombini, Vumani; Oellrich, Karl; Kilbourn, James; … - In: Journal of economic and financial sciences : JEF 16 (2023) 1, pp. 1-9
Persistent link: https://www.econbiz.de/10013531916
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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
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Are We Moving Towards Principles-Based Accounting Standards : Evidence from Four East Asian Countries
Fatima, Eliza; Siregar, Sylvia; Wardhani, Ratna; … - 2023
The objective of this study is to examine the level of rules-based characteristics in the national accounting standards in the periods prior to and after the IFRS convergence and determine whether national accounting standards are moving towards relatively more principles-based following the...
Persistent link: https://www.econbiz.de/10014257922
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Need for Harmonization of International Accounting Standards
Mohamed, Sa'eed Hassan - 2023
Accounting is simply the language of business; like any other field of knowledge, it has its own rules, regulations, and standards, which differ from region to region, country to country, and economy to economy. Having single, universal standards is the dream of many accounting practitioners,...
Persistent link: https://www.econbiz.de/10014265320
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Unshackling Accountants
Myddelton, D. R. - 2023
In Unshackling Accountants , Professor D R Myddelton of Cranfield School of Management looks at the history of and the arguments for and against detailed accounting standards. Myddelton concludes that, while there may be a case for the accounting profession to develop voluntary guidelines, the...
Persistent link: https://www.econbiz.de/10014257718
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Non-IFRS earnings reporting in highlights of annual reports : evidence from Australia
Zhao, Chang - 2023
Persistent link: https://www.econbiz.de/10014293064
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Cross-country diversity and non-IFRS financial performance measures
Clinch, Greg; Tarca, Ann; Wee, Marvin - In: Accounting and finance 63 (2023) 2, pp. 2473-2502
Persistent link: https://www.econbiz.de/10014302103
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A forward-looking IFRS 9 methodology, focussing on the incorporation of macroeconomic and macroprudential information into expected credit loss calculation : Douw Gerbrand Breed, J...
Breed, Douw Gerbrand; Hurter, Jacques; Marimo, Mercy; … - In: Risks : open access journal 11 (2023) 3, pp. 1-16
The International Financial Reporting Standard (IFRS) 9 relates to the recognition of an entity’s financial asset/liability in its financial statement, and includes an expected credit loss (ECL) framework for recognising impairment. The quantification of ECL is often broken down into its three...
Persistent link: https://www.econbiz.de/10014303642
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