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  • Search: subject:"INTERNATIONAL FINANCIAL REPORTING STANDARDS"
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Year of publication
Subject
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IFRS 10,854 Bilanzierungsgrundsätze 2,713 Accounting standards 2,690 Deutschland 2,546 Germany 2,271 Rechnungswesen 2,224 Accounting 2,201 International Financial Reporting Standards 1,846 Jahresabschluss 1,691 Financial statement 1,573 Welt 1,321 Bilanzrecht 1,317 World 1,316 Accounting law 1,276 Bilanzierung 1,094 Balancing accounts 1,079 Fair value accounting 1,001 Fair-Value-Bilanzierung 1,000 Rechnungslegung 968 Bilanzielle Bewertung 878 Accounting valuation 875 Bilanzpolitik 849 Accounting policy 815 USA 771 International Accounting Standards 742 Konzernabschluss 738 EU-Staaten 733 EU countries 729 United States 723 Corporate disclosure 691 Unternehmenspublizität 691 Consolidated financial statements 657 Goodwill 488 Bilanz 485 Reporting 481 Berichtswesen 480 Geschäftswert 463 Theorie 449 Theory 449 Standardisierung 447
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Online availability
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Free 2,249 Undetermined 2,187 CC license 133
Type of publication
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Article 7,040 Book / Working Paper 5,053 Journal 64 Other 1
Type of publication (narrower categories)
All
Article in journal 5,624 Aufsatz in Zeitschrift 5,624 Aufsatz im Buch 1,131 Book section 1,131 Hochschulschrift 834 Thesis 656 Graue Literatur 423 Non-commercial literature 423 Lehrbuch 337 Textbook 292 Working Paper 278 Arbeitspapier 258 Dissertation u.a. Prüfungsschriften 218 Collection of articles of several authors 192 Sammelwerk 192 Case study 99 Fallstudie 99 Aufsatzsammlung 85 Reprint 81 Handbook 69 Handbuch 69 Bibliografie enthalten 58 Bibliography included 58 Konferenzschrift 57 Conference paper 55 Konferenzbeitrag 55 Conference proceedings 40 Ratgeber 36 Aufgabensammlung 34 Guidebook 34 Gesetz 26 Law 26 Article 25 Glossar enthalten 21 Glossary included 21 research-article 17 Einführung 16 Kommentar 16 Amtsdruckschrift 15 Government document 15
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Language
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English 7,185 German 4,711 Undetermined 241 French 29 Polish 19 Spanish 8 Czech 4 Russian 4 Italian 3 Croatian 2 Romanian 2 Serbian 2 Swedish 2 Afrikaans 1 Danish 1 Dutch 1 Vietnamese 1
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Author
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Küting, Karlheinz 101 Kirsch, Hanno 88 Zülch, Henning 83 Lüdenbach, Norbert 76 Müller, Stefan 69 Zwirner, Christian 66 Nobes, Christopher 52 Wagenhofer, Alfred 47 Pellens, Bernhard 46 Sellhorn, Thorsten 44 Weißenberger, Barbara E. 44 Freiberg, Jens 42 Wüstemann, Jens 42 Ballwieser, Wolfgang 41 Hoffmann, Wolf-Dieter 41 Baetge, Jörg 40 Gebhardt, Günther 38 Buchholz, Rainer 37 Kümpel, Thomas 36 Schmidt, Martin 35 Zimmermann, Jochen 34 Barth, Mary E. 33 Bischof, Jannis 33 Daske, Holger 33 Gassen, Joachim 32 Haaker, Andreas 32 Haller, Axel 32 Fülbier, Rolf Uwe 31 Glaum, Martin 31 Landsman, Wayne R. 31 Sunder, Shyam 30 Street, Donna L. 29 Chand, Parmod 28 Gray, Sidney J. 28 Kirsch, Hans-Jürgen 28 Leuz, Christian 28 Tarca, Ann 28 Tsalavoutas, Ioannis 28 Theile, Carsten 27 Zeff, Stephen A. 27
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Institution
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International Accounting Standards Board 57 International Accounting Standards Committee 29 Springer Fachmedien Wiesbaden 29 KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft 17 Verlag Dr. Kovač 16 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 14 Westfälische Wilhelms-Universität Münster 12 Erich Schmidt Verlag 11 European Investment Bank 11 European Parliament / Directorate-General for Internal Policies of the Union 10 Institut für Wirtschaftswissenschaft <Gießen> 10 International Accounting Standards Committee Foundation 10 NWB Verlag 10 UVK Verlagsgesellschaft mbH 10 Helmut-Schmidt-Universität/Universität der Bundeswehr Hamburg 9 KLS Accounting & Valuation GmbH 9 Linde Verlag 9 PriceWaterhouseCoopers <London> 9 Ernst & Young <London> 8 Ernst & Young <London> / International Financial Reporting Group 8 Institut der Wirtschaftsprüfer in Deutschland 8 KPMG AG Wirtschaftsprüfungsgesellschaft 8 Verlag Franz Vahlen 8 Haufe-Lexware GmbH & Co. KG 7 International Association for the Study of Insurance Economics 7 PwC Deutsche Revision Aktiengesellschaft - Wirtschaftsprüfungsgesellschaft <Frankfurt, Main> 7 Münsteraner Gesprächskreis Rechnungslegung und Prüfung 6 Peter Lang GmbH 6 Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft / Arbeitskreis Externe Unternehmensrechnung 6 Universität des Saarlandes 6 Asian Development Bank 5 European Commission / Directorate-General for the Budget 5 Europäische Kommission 5 Josef Eul Verlag GmbH 5 Ulmer Forum für Wirtschaftswissenschaften 5 Universität Ulm 5 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 5 World Bank 5 Basel Committee on Banking Supervision 4 Deloitte & Touche Wirtschaftsprüfungsgesellschaft 4
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Published in...
All
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 396 IRZ : Zeitschrift für internationale Rechnungslegung 234 WPg : Kompetenz schafft Vertrauen 155 Der Betrieb 124 SpringerLink / Bücher 110 Betriebs-Berater : BB 105 The international journal of accounting : TIJA 100 Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung 94 Accounting in Europe 88 The accounting review : a publication of the American Accounting Association 85 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 Betriebswirtschaftliche Forschung und Praxis : BFuP 81 Journal of international accounting research 72 Advances in accounting : a research annual 70 Australian accounting review 67 PiR 59 Abacus : a journal of accounting, finance and business studies 56 Journal of accounting and public policy 56 Accounting horizons : a quarterly publication of the American Accounting Association 55 Journal of accounting & economics 52 Schriftenreihe internationale Rechnungslegung 52 Journal of accounting & management information systems : JAMIS 51 The journal of corporate accounting & finance 49 European financial and accounting journal : EFAJ 47 Review of accounting studies 47 International journal of accounting, auditing and performance evaluation : IJAAPE 46 Issues in accounting education 46 Research in accounting regulation 45 Rechnungslegung und Wirtschaftsprüfung : RW 43 Lehrbuch 41 Accounting and business research 36 Accounting forum : advancing the interdisciplinary and global connection of accounting research 36 European accounting review 35 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 34 International business and economics research journal 34 Critical perspectives on accounting : an international journal for social and organizational accountability 33 Schriftenreihe Schriften zum betrieblichen Rechnungswesen und Controlling 33 IFRS-Rechnungslegung : Grundlagen - Aufgaben - Fallstudien 32 International journal of critical accounting : IJCA 32
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Source
All
ECONIS (ZBW) 10,996 USB Cologne (EcoSocSci) 831 RePEc 205 EconStor 49 USB Cologne (business full texts) 32 BASE 27 Other ZBW resources 18
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Showing 21 - 30 of 12,158
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Complex information and accounting standards : evidence from UK narrative reporting
Efretuei, Ekaete; Usoro, Abel; Koutra, Christina - In: South African journal of accounting research 36 (2022) 3, pp. 171-194
Persistent link: https://www.econbiz.de/10013454222
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Comparative Analysis of The Perceived Qualitative Characteristics of Accounting Information Under IFRS. Evidence from Algeria
Boumakhlouf, Abdelaziz; Kebieche, Mahmoud - In: Journal of Accounting and Management Information … 23 (2024) 4, pp. 718-739
characteristics of accounting information after International Financial Reporting Standards (IFRS) adoption in financial accounting …
Persistent link: https://www.econbiz.de/10015196096
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Moderating role of voluntary IFRS adoption on earnings management and credit score of private companies
Bertoni, Michele; Candio, Paolo; Pediroda, Valentino - In: Finance research letters 70 (2024), pp. 1-8
Persistent link: https://www.econbiz.de/10015194170
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Fostering transnational collaboration in IAS management to combat invasive alien species
Magliozzi, Chiara (contributor); Lucrezi, Serena (contributor) - European Commission / Joint Research Centre - 2024
Invasive Alien Species (IAS) management represents a complex, interjurisdictional challenge. Yet, IAS are one of the five major causes of biodiversity loss worldwide, and prevention is the most cost-efficient action against their negative effects. A three-phase hybrid study within the "MIAS -...
Persistent link: https://www.econbiz.de/10015320585
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Field-configuring events and the failure to standardise accounting for carbon emissions
Giordano-Spring, Sophie; Larrinaga, Carlos; … - In: Accounting, auditing & accountability journal 37 (2024) 9, pp. 216-247
Persistent link: https://www.econbiz.de/10015207260
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Shedding light on foreign currency cash flow hedges : transparency and the hedging decision
Jin, Han; Marshall, Beverly B. - In: Review of quantitative finance and accounting 63 (2024) 2, pp. 397-432
Persistent link: https://www.econbiz.de/10015135902
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Economic consequences of new accounting standards in UK charities
Mayapada, Arung Gihna; Biswas, Pallab Kumar; Roberts, Helen - In: Accounting and finance 64 (2024) 3, pp. 2251-2278
Persistent link: https://www.econbiz.de/10015164496
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Labelling in financial reporting : an examination of "other comprehensive income" and non-professional investors' judgements
Yao, Daifei; Qu, Xin; Kummer, Tyge-F. - In: Accounting and finance 64 (2024) 3, pp. 2403-2424
Persistent link: https://www.econbiz.de/10015164511
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How do changes in financial reporting standards affect relationship lending?
Dejuan-Bitria, Daniel; Landsman, Wayne R.; Mayordomo, Sergio - 2024
Persistent link: https://www.econbiz.de/10015167039
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Maintaining and extending hegemony : the politics of accounting standard setting
Warren, Rebecca - In: Critical perspectives on accounting : an international … 99 (2024), pp. 1-20
Persistent link: https://www.econbiz.de/10015065525
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