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The impact of national GAAP and accounting traditions on IFRS policy selection : evidence from Germany and the UK
Haller, Axel; Wehrfritz, Martin - In: Journal of international accounting auditing & taxation 22 (2013) 1, pp. 39-56
Persistent link: https://www.econbiz.de/10010200949
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Segmentberichterstattung auf Basis des "Management Approach" - Inhalt und Konsequenzen
Haller, Axel; Park, Peter - In: Integration der Unternehmensrechnung : Harmonisierung - …, (pp. 59-66). 1999
Persistent link: https://www.econbiz.de/10001452566
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Accounting for brands in France and Germany compared with IAS 38 (intangible assets): an illustration of the difficulty of international harmonization
Stolowy, Hervé; Haller, Axel; Klockhaus, Volker - In: Developments in the international harmonization of …, (pp. 344-364). 2004
Persistent link: https://www.econbiz.de/10002129029
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Accounting for brands in France and Germany compared with IAS 38 (intangible assets) : an illustration of the difficulty of international harmonization
Stolowy, Hervé; Haller, Axel; Klockhaus, Volker - 2009
Persistent link: https://www.econbiz.de/10003826069
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Jahresabschluss und Jahresabschlussanalyse ; [Hauptbd.]
Coenenberg, Adolf Gerhard; Haller, Axel; Schultze, Wolfgang - 2009 - 21., überarb. Aufl., Rechtsstand und Stand der Standards 1. Juni 2009
Persistent link: https://www.econbiz.de/10009536270
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Jahresabschluß und Jahresabschlußanalyse ; [Hauptbd.]
Coenenberg, Adolf Gerhard; Haller, Axel; Schultze, Wolfgang - 2012 - 22., überarb. Aufl.
Persistent link: https://www.econbiz.de/10009529122
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Implications of the mandatory transition from national GAAP to IFRS : empirical evidence from Germany
Haller, Axel; Ernstberger, Jürgen; Froschhammer, Matthias - In: Advances in accounting : a research annual 25 (2009) 2, pp. 226-236
Persistent link: https://www.econbiz.de/10008702532
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Accounting for brands in France and Germany compared with IAS 38 (intangible assets): an illustration of the difficulty of international harmonization
Stolowy, Hervé; Haller, Axel; Klockhaus, Volker - 2008
Persistent link: https://www.econbiz.de/10003715926
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The persistence of international accounting differences as measured on transition to IFRS
Hellman, Niclas; Gray, Sidney J.; Morris, Richard D.; … - In: Accounting and business research : a research quarterly … 45 (2015) 2, pp. 166-195
Persistent link: https://www.econbiz.de/10011378722
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National influence on the application of IFRS : interpretations and accounting estimates by German and British accountants
Wehrfritz, Martin; Haller, Axel - In: Advances in accounting : a research annual 30 (2014) 1, pp. 196-208
Persistent link: https://www.econbiz.de/10010378711