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  • Search: subject_exact:"IFRS"
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Year of publication
Subject
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IFRS 11,569 Bilanzierungsgrundsätze 2,752 Accounting standards 2,738 Deutschland 2,542 Germany 2,275 Rechnungswesen 2,266 Accounting 2,252 Jahresabschluss 1,707 Financial statement 1,589 International Financial Reporting Standards 1,585 Welt 1,345 Bilanzrecht 1,340 World 1,340 Accounting law 1,301 Bilanzierung 1,095 Balancing accounts 1,080 Fair value accounting 1,018 Fair-Value-Bilanzierung 1,015 Rechnungslegung 947 Bilanzielle Bewertung 887 Accounting valuation 883 Bilanzpolitik 856 Accounting policy 826 USA 767 EU-Staaten 739 EU countries 738 Konzernabschluss 737 United States 728 International Accounting Standards 724 Unternehmenspublizität 700 Corporate disclosure 699 Consolidated financial statements 661 Goodwill 502 Reporting 492 Berichtswesen 490 Bilanz 480 Geschäftswert 470 Standardisierung 460 Theorie 454 Wirtschaftsprüfung 453
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Online availability
All
Free 2,452 Undetermined 2,312 CC license 153
Type of publication
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Article 7,391 Book / Working Paper 5,024 Journal 68 Other 9
Type of publication (narrower categories)
All
Article in journal 5,752 Aufsatz in Zeitschrift 5,752 Aufsatz im Buch 1,132 Book section 1,132 Hochschulschrift 834 Thesis 641 Graue Literatur 425 Non-commercial literature 425 Lehrbuch 341 Textbook 292 Working Paper 277 Arbeitspapier 259 Dissertation u.a. Prüfungsschriften 211 Collection of articles of several authors 189 Sammelwerk 189 Case study 98 Fallstudie 98 Article 91 Aufsatzsammlung 85 Reprint 81 Handbook 68 Handbuch 68 Bibliografie enthalten 57 Bibliography included 57 Conference paper 56 Konferenzbeitrag 56 Konferenzschrift 55 research-article 50 Conference proceedings 38 Ratgeber 36 Aufgabensammlung 34 Guidebook 34 Gesetz 26 Law 26 Glossar enthalten 21 Glossary included 21 Kommentar 19 Einführung 16 Amtsdruckschrift 15 Government document 15
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Language
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English 7,388 German 4,682 Undetermined 367 French 61 Polish 19 Spanish 8 Czech 5 Russian 4 Danish 3 Italian 3 Croatian 2 Serbian 2 Swedish 2 Dutch 1 Norwegian 1 Romanian 1
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Author
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Küting, Karlheinz 101 Kirsch, Hanno 88 Zülch, Henning 82 Lüdenbach, Norbert 77 Müller, Stefan 70 Zwirner, Christian 69 Nobes, Christopher 55 Pellens, Bernhard 46 Wagenhofer, Alfred 46 Sellhorn, Thorsten 45 Freiberg, Jens 43 Wüstemann, Jens 43 Hoffmann, Wolf-Dieter 42 Ballwieser, Wolfgang 41 Baetge, Jörg 40 Gebhardt, Günther 40 Buchholz, Rainer 37 Schmidt, Martin 36 Kümpel, Thomas 35 Weißenberger, Barbara E. 34 Barth, Mary E. 33 Daske, Holger 33 Fülbier, Rolf Uwe 33 Gassen, Joachim 33 Bischof, Jannis 32 Haaker, Andreas 32 Landsman, Wayne R. 32 Glaum, Martin 31 Zimmermann, Jochen 31 Haller, Axel 30 Sunder, Shyam 30 Tsalavoutas, Ioannis 30 Kirsch, Hans-Jürgen 29 Leuz, Christian 29 Street, Donna L. 29 Gray, Sidney J. 28 Zeff, Stephen A. 28 Grünberger, David 27 Harris, Peter 27 Tarca, Ann 27
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Institution
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International Accounting Standards Board 53 HAL 48 Springer Fachmedien Wiesbaden 29 International Accounting Standards Committee 28 Université Paris-Dauphine (Paris IX) 21 KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft 17 Verlag Dr. Kovač 17 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 15 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 15 European Investment Bank 12 NWB Verlag 12 Westfälische Wilhelms-Universität Münster 12 Erich Schmidt Verlag 11 European Parliament / Directorate-General for Internal Policies of the Union 10 International Accounting Standards Committee Foundation 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> / 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 PwC Deutsche Revision Aktiengesellschaft - Wirtschaftsprüfungsgesellschaft <Frankfurt, Main> 7 Ernst & Young <London> 6 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 International Association for the Study of Insurance Economics 5 Josef Eul Verlag GmbH 5 Ulmer Forum für Wirtschaftswissenschaften 5 Universität Ulm 5 World Bank 5 Basel Committee on Banking Supervision 4
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Published in...
All
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 400 IRZ : Zeitschrift für internationale Rechnungslegung 245 WPg : Kompetenz schafft Vertrauen 166 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 52 Schriftenreihe internationale Rechnungslegung 52 Journal of accounting & management information systems : JAMIS 51 Review of accounting studies 50 European financial and accounting journal : EFAJ 47 International journal of accounting, auditing and performance evaluation : IJAAPE 47 Issues in accounting education 46 Research in accounting regulation 45 Post-Print / HAL 43 Rechnungslegung und Wirtschaftsprüfung : RW 43 Lehrbuch 40 Accounting and business research 37 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
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Source
All
ECONIS (ZBW) 11,165 USB Cologne (EcoSocSci) 735 RePEc 381 EconStor 117 Other ZBW resources 61 BASE 28 OLC EcoSci 5
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Showing 1 - 10 of 12,492
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"No comment" : language frictions and the IASB's due process
Flores, Eduardo; Monsen, Brian R.; Shafron, Emily; … - In: Contemporary accounting research : the journal of the … 42 (2025) 1, pp. 446-489
Persistent link: https://www.econbiz.de/10015376045
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The role and power of technical staff in international accounting standard setting
Hoffmann, Sebastian - In: Journal of international accounting, auditing and taxation 58 (2025), pp. 1-14
Persistent link: https://www.econbiz.de/10015439474
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Factors influencing the adoption of IFRS in the MENA region : a neo-institutional approach
Klish, Abdulbaset Ab.; Shubita, Moade Fawzi; Omoteso, Kamil - In: Journal of international accounting, auditing and taxation 58 (2025), pp. 1-18
Persistent link: https://www.econbiz.de/10015439487
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The cost of capital for airlines : the effects of internal governance practices and the application of new leasing standards
Ramírez-Orellana, Alicia; Garvey, Anne Marie; Parte, Laura - In: Journal of air transport management : a new … 124 (2025), pp. 1-14
Persistent link: https://www.econbiz.de/10015442214
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IFRS 9 implementation and bank risk
Kyiu, Anthony; Tawiah, Vincent - In: Accounting forum 49 (2025) 1, pp. 234-258
Persistent link: https://www.econbiz.de/10015442381
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Global convergence of financial reporting and resilience to fiscal spillover shocks
Zhong, Rong - In: Journal of international financial markets, … 99 (2025), pp. 1-22
Persistent link: https://www.econbiz.de/10015405683
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Bibliometric analysis of digital financial reporting : a comprehensive review of research trends and emerging topics
Darmawati, Darmawati; Mediawati, Elis; Dewi, Andi Ratna Sari - In: Journal of business economics and management 26 (2025) 1, pp. 49-68
Digital Financial Reporting (DFR) has gained significant research attention amid the digital transformation. This study comprehensively reviews DFR research, identifies trends, and highlights emerging topics. Key trends include advancements in sustainability reporting and improved financial...
Persistent link: https://www.econbiz.de/10015413267
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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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Decision usefulness of SME financial statements in Sri Lanka
Wijekoon, Nisansala; Sharma, Umesh; Samkin, Grant - In: Accounting and finance 65 (2025) 1, pp. 1059-1088
Persistent link: https://www.econbiz.de/10015393704
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The role of institutional isomorphism in explaining the voluntary IFRS adoption
Giner Inchausti, Begoña; Merello, Paloma; Nakamura, Miho; … - In: Revista de Contabilidad 28 (2025) 1, pp. 18-31
Persistent link: https://www.econbiz.de/10015396473
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