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  • Search: subject:"International Financial Reporting Standards"
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Year of publication
Subject
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IFRS 11,031 Bilanzierungsgrundsätze 2,767 Accounting standards 2,744 Deutschland 2,558 Rechnungswesen 2,283 Germany 2,281 Accounting 2,258 International Financial Reporting Standards 1,863 Jahresabschluss 1,711 Financial statement 1,592 Welt 1,355 Bilanzrecht 1,354 World 1,350 Accounting law 1,311 Bilanzierung 1,097 Balancing accounts 1,082 Fair value accounting 1,017 Fair-Value-Bilanzierung 1,016 Rechnungslegung 976 Bilanzielle Bewertung 890 Accounting valuation 887 Bilanzpolitik 862 Accounting policy 828 USA 778 International Accounting Standards 747 EU-Staaten 745 Konzernabschluss 742 EU countries 741 United States 730 Corporate disclosure 700 Unternehmenspublizität 700 Consolidated financial statements 660 Goodwill 497 Reporting 493 Berichtswesen 492 Bilanz 492 Geschäftswert 472 Standardisierung 464 Wirtschaftsprüfung 456 Standardization 454
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Online availability
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Undetermined 2,328 Free 2,327 CC license 154 Digitizable 1
Type of publication
All
Article 7,195 Book / Working Paper 5,079 Journal 64 Other 1
Type of publication (narrower categories)
All
Article in journal 5,741 Aufsatz in Zeitschrift 5,741 Aufsatz im Buch 1,134 Book section 1,134 Hochschulschrift 837 Thesis 656 Graue Literatur 425 Non-commercial literature 425 Lehrbuch 343 Textbook 292 Working Paper 279 Arbeitspapier 259 Dissertation u.a. Prüfungsschriften 218 Collection of articles of several authors 193 Sammelwerk 193 Case study 99 Fallstudie 99 Aufsatzsammlung 88 Reprint 81 Handbook 69 Handbuch 69 Bibliografie enthalten 58 Bibliography included 58 Konferenzschrift 57 Conference paper 56 Konferenzbeitrag 56 Conference proceedings 40 Ratgeber 36 Aufgabensammlung 35 Guidebook 34 Gesetz 27 Law 27 Article 26 Glossar enthalten 21 Glossary included 21 Kommentar 20 research-article 17 Einführung 16 Amtsdruckschrift 15 Government document 15
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Language
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English 7,352 German 4,725 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 85 Lüdenbach, Norbert 77 Müller, Stefan 69 Zwirner, Christian 66 Nobes, Christopher 53 Wagenhofer, Alfred 47 Pellens, Bernhard 46 Sellhorn, Thorsten 44 Weißenberger, Barbara E. 44 Freiberg, Jens 43 Hoffmann, Wolf-Dieter 42 Wüstemann, Jens 42 Ballwieser, Wolfgang 41 Baetge, Jörg 40 Gebhardt, Günther 38 Buchholz, Rainer 37 Kümpel, Thomas 36 Schmidt, Martin 35 Daske, Holger 34 Zimmermann, Jochen 34 Barth, Mary E. 33 Bischof, Jannis 33 Gassen, Joachim 32 Haaker, Andreas 32 Haller, Axel 32 Fülbier, Rolf Uwe 31 Glaum, Martin 31 Landsman, Wayne R. 31 Sunder, Shyam 30 Kirsch, Hans-Jürgen 29 Street, Donna L. 29 Chand, Parmod 28 Gray, Sidney J. 28 Leuz, Christian 28 Tarca, Ann 28 Theile, Carsten 28 Tsalavoutas, Ioannis 28 Zeff, Stephen A. 28
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Institution
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International Accounting Standards Board 57 International Accounting Standards Committee 29 Springer Fachmedien Wiesbaden 29 Verlag Dr. Kovač 18 KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft 17 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 15 NWB Verlag 13 European Investment Bank 12 UVK Verlagsgesellschaft mbH 12 Westfälische Wilhelms-Universität Münster 12 Erich Schmidt Verlag 11 European Parliament / Directorate-General for Internal Policies of the Union 10 Institut für Wirtschaftswissenschaft <Gießen> 10 International Accounting Standards Committee Foundation 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 399 IRZ : Zeitschrift für internationale Rechnungslegung 234 WPg : Kompetenz schafft Vertrauen 155 Der Betrieb 124 SpringerLink / Bücher 111 Betriebs-Berater : BB 105 The international journal of accounting : TIJA 104 Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung 94 Accounting in Europe 89 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 71 Australian accounting review 67 PiR 59 Abacus : a journal of accounting, finance and business studies 57 Accounting horizons : a quarterly publication of the American Accounting Association 56 Journal of accounting and public policy 56 The journal of corporate accounting & finance 54 Journal of accounting & economics 53 Review of accounting studies 53 Schriftenreihe internationale Rechnungslegung 52 Journal of accounting & management information systems : JAMIS 51 European financial and accounting journal : EFAJ 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 Accounting and business research 42 Lehrbuch 41 Accounting forum : advancing the interdisciplinary and global connection of accounting research 36 Journal of applied accounting research 36 European accounting review 35 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 34 Cogent business & management 34 International business and economics research journal 34 Accounting, Economics, and Law : AEL ; a convivium 33 Critical perspectives on accounting : an international journal for social and organizational accountability 33
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Source
All
ECONIS (ZBW) 11,176 USB Cologne (EcoSocSci) 831 RePEc 205 EconStor 50 USB Cologne (business full texts) 32 BASE 27 Other ZBW resources 18
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Showing 1 - 10 of 12,339
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A systematic literature review of the challenges of adopting and implementing IFRS for SMEs in South Africa
Segotso, Tlotlo; Mvunabandi, Jean Damascene; Phesa, … - In: International journal of economics and financial issues … 14 (2024) 5, pp. 131-147
Persistent link: https://www.econbiz.de/10015085200
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IFRS convergence and international trade : evidence from comparison of Türkiye and European Union
Çatuk, Cüneyt; Uygur, Mehmet Nedim - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 26 (2025) 1, pp. 202-211
frameworks of modern economies. The adoption of International Financial Reporting Standards (IFRS) facilitates greater …
Persistent link: https://www.econbiz.de/10015450552
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Impact of tax- and IFRS-based financial disclosures on stock prices in Borsa Istanbul
Pirgaip, Burak; Uyar, Meryem - In: Journal of capital markets studies 9 (2025) 1, pp. 79-98
Procedure Code (TPC) and International Financial Reporting Standards (IFRS) on stock prices at Borsa Istanbul. It aims to …
Persistent link: https://www.econbiz.de/10015447039
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The relationship between the accounting standards and the global financial crisis : empirical analysis of mergers and acquisitions in banking industry
Akgün, Ali İhsan - In: China Accounting and Finance Review 26 (2024) 3, pp. 308-332
Purpose The purpose of this study is to focus on, namely, the international financial reporting standards (IFRS) or …
Persistent link: https://www.econbiz.de/10014636982
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Accounting according to the Czech legislation or IFRS? : Czechia case study
Krajňák, Michal - In: Journal of business economics and management 25 (2024) 3, pp. 553-571
to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The … ways of regulating accounting in the world put pressure on accounting harmonization. International Financial Reporting … Financial Reporting Standards provides higher quality and comparability of accounting information, it also provides higher costs …
Persistent link: https://www.econbiz.de/10015047700
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Choice of participation method in setting international accounting standards : evidence from EFRAG as an intermediary for indirect participation
Gäumann, Martin; Dobler, Michael - In: The international journal of accounting 59 (2024) 1, pp. 1-55
Persistent link: https://www.econbiz.de/10014532239
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IFRS innovation, governance practices and firm performance : a new empirical assessment of moderating effects across GCC region
Alruwaili, Waleed S.; Ahmed, Abdullahi Dahir; Joshi, Mahesh - In: Equilibrium : quarterly journal of economics and … 18 (2023) 3, pp. 615-659
Persistent link: https://www.econbiz.de/10014430612
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Fast to cut, slow to restore : bank lending responses to IFRS 9 stage migrations
Buchetti, Bruno; Perdichizzi, Salvatore; Santoni, Alessandro - In: Economics letters 254 (2025), pp. 1-5
Persistent link: https://www.econbiz.de/10015467392
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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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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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