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Search: subject_exact:"Buchführungsgrundsätze"
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Christensen, Theodore E.
23
Wüstemann, Jens
21
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20
Schildbach, Thomas
20
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19
Haller, Axel
18
Sellhorn, Thorsten
17
Ballwieser, Wolfgang
16
Harris, Peter
15
Kirsch, Hanno
14
Holzmann, Oscar J.
13
Ramanna, Karthik
13
Tarca, Ann
13
Wagenhofer, Alfred
13
Coenenberg, Adolf Gerhard
12
Enomoto, Masahiro
12
Fülbier, Rolf Uwe
12
Weber, Claus-Peter
12
Zeff, Stephen A.
12
Böcking, Hans-Joachim
11
Daske, Holger
11
Henry, Elaine
11
Nobes, Christopher
11
Schultze, Wolfgang
11
Sunder, Shyam
11
Baetge, Jörg
10
Black, Dirk E.
10
Lüdenbach, Norbert
10
Meyer, Conrad
10
Moxter, Adolf
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Bischof, Jannis
9
Dobler, Michael
9
Ernstberger, Jürgen
9
Gassen, Joachim
9
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9
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9
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9
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9
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8
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8
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7
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2
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1
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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
38
Journal of accounting & economics
34
The accounting review : a publication of the American Accounting Association
33
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
28
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28
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27
Accounting horizons : a quarterly publication of the American Accounting Association
25
Advances in accounting : a research annual
24
Betriebswirtschaftliche Forschung und Praxis : BFuP
23
The journal of corporate accounting & finance
23
Europäische Hochschulschriften / 5
21
The IASB: the standards and their widespread adoption
21
Abacus : a journal of accounting, finance and business studies
20
Accounting in Europe
20
Issues in accounting education
19
SpringerLink / Bücher
19
Journal of accounting research
18
Journal of international accounting auditing & taxation
18
European accounting review
17
The international journal of accounting : TIJA
17
Journal of business finance & accounting : JBFA
16
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
15
Global edition
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International GAAP ... : generally accepted accounting practice under international financial reporting standards
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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ECONIS (ZBW)
3,293
USB Cologne (EcoSocSci)
106
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1751
Software and systems
Saidens, Susan M.
- In:
Wiley guide to fair value under IFRS : international …
,
(pp. 477-485)
.
2010
Persistent link: https://www.econbiz.de/10003974609
Saved in:
1752
Transparency unveiled : financial crisis prevention through accounting reform
Mosso, David
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
1
,
pp. 95-107
Persistent link: https://www.econbiz.de/10003976472
Saved in:
1753
A perspective on the Canadian Accounting Standards Board exposure draft on generally accepted accounting principles for private enterprises
Jamal, Karim
;
Bloomfield, Robert
;
Christensen, Theodore E.
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
1
,
pp. 129-137
Persistent link: https://www.econbiz.de/10003976630
Saved in:
1754
Internationale Harmonisierung der Rechnungslegung : Fluch oder Segen für die Wirtschaft
Stenz, Thomas
- In:
25 Jahre Unternehmertum : Festschrift für Giorgio Behr
,
(pp. 275-281)
.
2010
Persistent link: https://www.econbiz.de/10008857241
Saved in:
1755
Entwicklung und Umfeld der schweizerischen Standards für Rechnungslegung
Suter, Daniel
- In:
25 Jahre Unternehmertum : Festschrift für Giorgio Behr
,
(pp. 267-274)
.
2010
Persistent link: https://www.econbiz.de/10008857242
Saved in:
1756
Accounting classic more debits than credits: the gap in GAAP
Briloff, Abraham J.
- In:
International journal of economics and accounting : IJEA
1
(
2010
)
3
,
pp. 184-199
Persistent link: https://www.econbiz.de/10008906215
Saved in:
1757
International Journal of economics and Accounting's introducing the classics : Abraham Briloffs "the gab in GAAP"
Sy, Aida
;
Tinker, Anthony
- In:
International journal of economics and accounting : IJEA
1
(
2010
)
3
,
pp. 181-183
Persistent link: https://www.econbiz.de/10008908616
Saved in:
1758
The joint effects of materiality thresholds and voluntary disclosure incentives on firms' disclosure decisions
Heitzman, Shane
;
Wasley, Charles
;
Zimmerman, Jerold
- In:
Journal of accounting & economics
49
(
2010
)
1/2
,
pp. 109-132
Persistent link: https://www.econbiz.de/10003948265
Saved in:
1759
Public accountants' perceptions of the acceptability of earnings management practices through the employment of GAAP in the post-sox period
McEnroe, John E.
- In:
The journal of applied business research
26
(
2010
)
1
,
pp. 59-72
Persistent link: https://www.econbiz.de/10003950719
Saved in:
1760
Die Bildung objektübergreifender Bewertungseinheiten nach Handels- und Steuerrecht
Meinert, Carsten
-
2010
Persistent link: https://www.econbiz.de/10003952248
Saved in:
1761
Gewinnrealisierung Mehrkomponentenverträge nach IFRS : Bilanzierungsgrundsätze und ihre Konkretisierung für Softwareverträge
Fürwentsches, Jan
-
2010
-
1. Aufl.
Persistent link: https://www.econbiz.de/10003952747
Saved in:
1762
Einführung in die internationale Rechnungslegung nach IFRS : [Lehrbuch]
Kirsch, Hanno
-
2010
-
7., vollst. überarb. und erw. Aufl.
Persistent link: https://www.econbiz.de/10003955290
Saved in:
1763
The changing face of accounting management in China
Chamblin, Richard
;
Munoz, J. Mark
;
Zheng-Pratt, Xiu Ying
- In:
The changing face of management in China
,
(pp. 75-100)
.
2010
Persistent link: https://www.econbiz.de/10003956400
Saved in:
1764
Das System der Grundsätze ordnungsmäßiger Buchführung nach dem Bilanzrechtsmodernisierungsgesetz
Wüstemann, Jens
;
Wüstemann, Sonja
- In:
Besteuerung, Rechnungslegung und Prüfung der …
,
(pp. 751-780)
.
2010
Persistent link: https://www.econbiz.de/10003957066
Saved in:
1765
De la nouvelle Autorité des Normes Comptables
Colasse, Bernard
;
Pochet, Christine
- In:
Revue d'économie financière : revue trimestrielle de …
97
(
2010
),
pp. 233-251
Persistent link: https://www.econbiz.de/10003958217
Saved in:
1766
Accounting standards updates on revenue recognition, software elements and own-share lending arrangements
Choi, Yeong C.
;
Fitzsimons, Adrian P.
;
Silliman, Benjamin R.
- In:
Commercial lending review
25
(
2010
)
1
,
pp. 35-40
Persistent link: https://www.econbiz.de/10003959457
Saved in:
1767
IFRS within the multi-GAAP Canadian reality: a teaching and learning imperative for intermediate financial accounting
Conrod, Joan E. D.
- In:
Accounting perspectives : a journal of The Canadian …
9
(
2010
)
1
,
pp. 1-13
Persistent link: https://www.econbiz.de/10003988471
Saved in:
1768
A proposal for teaching introductory and intermediate accounting in an environment of international financial reporting standards and generally accepted accounting principles for p...
Pries, Fred
;
Baker, Ronald J.
- In:
Accounting perspectives : a journal of The Canadian …
9
(
2010
)
1
,
pp. 15-27
Persistent link: https://www.econbiz.de/10003988475
Saved in:
1769
Finding a new corporate tax base after the abolishment on the one-book system in EU member states
Schanz, Deborah
;
Schanz, Sebastian
- In:
European accounting review
19
(
2010
)
2
,
pp. 311-341
Persistent link: https://www.econbiz.de/10003989291
Saved in:
1770
The value relevance of alternative earnings measures : a comparison of pro forma, GAAP, and I/B/E/S earnings
Entwistle, Gary M.
;
Feltham, Glenn D.
;
Mbagwu, Chima
- In:
Journal of accounting, auditing & finance
25
(
2010
)
2
,
pp. 261-288
Persistent link: https://www.econbiz.de/10003991435
Saved in:
1771
Accounting standards, law original, tax rates and the development of corporate debt security markets
Cheng, Fude
- In:
Investment management and financial innovations
7
(
2010
)
2
,
pp. 133-148
Persistent link: https://www.econbiz.de/10003991579
Saved in:
1772
Fortentwicklung der GoB vor dem Hintergrund von BilMoG und IFRS
Hennrichs, Joachim
;
Pöschke, Moritz
- In:
Bilanzpolitik und Bilanzanalyse nach neuem Handelsrecht
,
(pp. 47-64)
.
2010
Persistent link: https://www.econbiz.de/10003992043
Saved in:
1773
Leasing und bilanzpolitische Motive
Diamant, Olga
- In:
Leasing : Wissenschaft & Praxis
8
(
2010
)
2
,
pp. 7-32
Persistent link: https://www.econbiz.de/10003992291
Saved in:
1774
The pros and cons of regulating corporate reporting : a critical review of the arguments
Bushman, Robert M.
;
Landsman, Wayne R.
- In:
Accounting and business research : a research quarterly …
40
(
2010
)
3
,
pp. 259-273
Persistent link: https://www.econbiz.de/10003992974
Saved in:
1775
Discussion of "The pros and cons of regulating corporate reporting: a critical review of the arguments"
Lindsell, David
- In:
Accounting and business research : a research quarterly …
40
(
2010
)
3
,
pp. 275-277
Persistent link: https://www.econbiz.de/10003992978
Saved in:
1776
Accounting and tax treatment of derivative instruments : the Belgian case
De Haen, Kurt
- In:
Journal of corporate treasury management : the official …
3
(
2009/10
)
3
,
pp. 255-264
Persistent link: https://www.econbiz.de/10003993035
Saved in:
1777
Financial accounting
Williams, Jan R.
;
Haka, Susan F.
;
Bettner, Mark S.
; …
-
2010
-
14th ed.
Persistent link: https://www.econbiz.de/10008649006
Saved in:
1778
Seven accounting standards updates address topics including loan receivables, revenue recognition, derivatives and hedging
Elifoglu, I. Hilmi
;
Fitzsimons, Adrian P.
;
Lange, Gerard A.
- In:
Commercial lending review
25
(
2010
)
4
,
pp. 38-42
Persistent link: https://www.econbiz.de/10008649177
Saved in:
1779
AAOIFI reporting standards: measuring compliance
Vinnicombe, Thea
- In:
Advances in accounting : a research annual
26
(
2010
)
1
,
pp. 55-65
Persistent link: https://www.econbiz.de/10008702062
Saved in:
1780
Negotiated measurement rules in debt contracts
Li, Ningzhong
- In:
Journal of accounting research
48
(
2010
)
5
,
pp. 1103-1144
Persistent link: https://www.econbiz.de/10008732180
Saved in:
1781
Bilanzierung von Patenten nach US-GAAP
Göschl, Claudia
;
Riener-Micheler, Elisabeth
- In:
Bilanzierung von Patenten im internationalen Vergleich …
,
(pp. 69-81)
.
2010
Persistent link: https://www.econbiz.de/10008736538
Saved in:
1782
International Financial Reporting Standards for small and medium-sized entities : an update for the commercial loan officer
Christie, Nancy L.
;
Brozovsky, John
;
Hicks, Sam
- In:
Commercial lending review
25
(
2010
)
5
,
pp. 28-34
Persistent link: https://www.econbiz.de/10008737131
Saved in:
1783
The mediated effect of SAS No. 99 and Sarbanes–Oxley officer certification on jurors’ evaluation of auditor liability
Victoravich, Lisa M.
- In:
Journal of accounting and public policy
29
(
2010
)
6
,
pp. 559-577
Persistent link: https://www.econbiz.de/10008778615
Saved in:
1784
A roadblock to US adoption of IFRS is LIFO inventory valuation
Fosbre, Anne B.
;
Fosbre, Paul B.
;
Kraft, Ellen M.
- In:
Global journal of business research : GJBR
4
(
2010
)
4
,
pp. 41-49
Persistent link: https://www.econbiz.de/10008807872
Saved in:
1785
Discussion of “implications for GAAP from an analysis of positive research in accounting”
Lambert, Richard A.
- In:
Journal of accounting & economics
50
(
2010
)
2/3
,
pp. 287-295
Persistent link: https://www.econbiz.de/10008810014
Saved in:
1786
Implications for GAAP from an analysis of positive research in accounting
Kothari, S. P.
;
Ramanna, Karthik
;
Skinner, Douglas J.
- In:
Journal of accounting & economics
50
(
2010
)
2/3
,
pp. 246-286
Persistent link: https://www.econbiz.de/10008810018
Saved in:
1787
Real estate financial reporting : understand the differences between US GAAP versus income tax basis accounting ; then choose the option that's best for your company
Nadler, Susan H.
- In:
The real estate finance journal
26
(
2010/11
)
3
,
pp. 44-57
Persistent link: https://www.econbiz.de/10008810106
Saved in:
1788
Are revisions to SFAS No. 5 needed?
Desir, Rosemond
;
Fanning, Kirsten
;
Pfeiffer, Ray J.
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
4
,
pp. 525-544
Persistent link: https://www.econbiz.de/10008825625
Saved in:
1789
Where Is the accountability in international accountability standards? A Decoupling Perspective
Behnam, Michael
;
MacLean, Tammy L.
- In:
Business ethics quarterly : the journal of the Society …
21
(
2011
)
1
,
pp. 45-72
Persistent link: https://www.econbiz.de/10008826837
Saved in:
1790
Accountability in a global economy : The Emergence of International Accoutability Standards
Gilbert, Dirk Ulrich
;
Rasche, Andreas
;
Waddock, Sandra A.
- In:
Business ethics quarterly : the journal of the Society …
21
(
2011
)
1
,
pp. 23-44
Persistent link: https://www.econbiz.de/10008826841
Saved in:
1791
Response to the Financial Accounting Standards Board's and the International Accounting Standards Board's joint discussion paper entitled preliminary views on revenue recognition i...
Colson, Robert H.
;
Bloomfield, Robert
;
Christensen, …
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
4
,
pp. 689-702
Persistent link: https://www.econbiz.de/10008839872
Saved in:
1792
Global accounting convergence and the potential adoption of IFRS by the US (Part II) : political factors and future scenarios for US accounting standards
Hail, Luzi
;
Leuz, Christian
;
Wysocki, Peter
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
4
,
pp. 567-588
Persistent link: https://www.econbiz.de/10008839883
Saved in:
1793
Project management and presentation of information in financial statements - company performance measurement or project performance measurement
Kalinowski, Jacek
;
Misztal, Anna
- In:
Comparative economic research : Central and Eastern Europe
13
(
2010
)
3
,
pp. 17-31
Persistent link: https://www.econbiz.de/10008841395
Saved in:
1794
Bilanzpolitik und ihre Sanktionierung : analytische und empirische Studien
Vegt, Marcel de
-
2010
Persistent link: https://www.econbiz.de/10003981682
Saved in:
1795
The future of the IASB as a private standard setter
Enevoldsen, Stig
- In:
WPg : Kompetenz schafft Vertrauen
63
(
2010
),
pp. 3-4
Persistent link: https://www.econbiz.de/10003982298
Saved in:
1796
Jahresabschlüsse der Krankenhäuser : ein Leitfaden
Burkhart, Michael
;
Friedl, Corinna
;
Schmidt, Harald
-
2010
-
3., aktualisierte Aufl.
Persistent link: https://www.econbiz.de/10008653427
Saved in:
1797
The going-concern assumption
Holzmann, Oscar J.
- In:
The journal of corporate accounting & finance
21
(
2009/10
)
6
,
pp. 79-84
Persistent link: https://www.econbiz.de/10008654138
Saved in:
1798
IFRS and the financial crisis
Olsen, Lori
;
Weirich, Thomas R.
- In:
The journal of corporate accounting & finance
21
(
2009/10
)
6
,
pp. 41-45
Persistent link: https://www.econbiz.de/10008654159
Saved in:
1799
General tax accounting rules, IFRS and derivatives
D'Amelio, Dana
;
Marshall, Kenneth
;
Carman, Paul
; …
- In:
Derivatives & financial instruments
12
(
2010
)
2
,
pp. 11-16
Persistent link: https://www.econbiz.de/10008655674
Saved in:
1800
Information content and value relevance of depreciation : a cross-industry analysis
Kang, Sok-hyon
;
Zhao, Yuping
- In:
The accounting review : a publication of the American …
85
(
2010
)
1
,
pp. 227-260
Persistent link: https://www.econbiz.de/10003947336
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