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Możliwości wykorzystania rachunku kosztów i dochodów w polskich portach morskich
Piechocki, Maciej - In: Zeszyty naukowe Wydziału Ekonomiki Produkcji / … 6 (1975), pp. 71-79
Persistent link: https://www.econbiz.de/10002633684
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Related Party Transactions – Empirical Study based on IFRS and SEC Disclosures
Beerbaum, Dirk - 2017
Many of the most well-known corporate scandals were associated to related party transactions such as Enron, Wordcom or Parmalat. However, transactions between entities and related parties must be adequately disclosed in the financial statements of the reporting entity. Although IAS 24 is...
Persistent link: https://www.econbiz.de/10012970972
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IFRS 9 for Financial Institutions – The Case for IFRS and FINREP Taxonomies – A Conceptual Gap Analysis
Beerbaum, Dirk - 2016
Persistent link: https://www.econbiz.de/10012980688
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The Annual Reports Becoming Digital - An Initial Field Analysis of the NYSE Listed IFRS-Filers
Beerbaum, Dirk - 2019
It was a very long way from the initial development of the XBRL (eXtensible Business Reporting Language) standard in 1998 to the initial release of digital structured business reports based on International Financial Reporting Standards (IFRS). The US Securities and Exchange Commission's...
Persistent link: https://www.econbiz.de/10012892632
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Does it add up? : early evidence on the data quality of XBRL filings to the SEC
Debreceny, Roger; Farewell, Stephanie; Piechocki, Maciej; … - In: Journal of accounting and public policy 29 (2010) 3, pp. 296-306
Persistent link: https://www.econbiz.de/10003988392
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Status Quo und Potenziale der eXtensible Business Reporting Language für die Wirtschaftsinformatik
Gräning, André; Felden, Carsten; Piechocki, Maciej - In: Wirtschaftsinformatik : WI ; Organ der Fachbereichs … 53 (2011) 4, pp. 225-234
Persistent link: https://www.econbiz.de/10009241319
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Flex or break? : extensions in XBRL disclosures to the SEC
Debreceny, Roger S.; Farewell, Stephanie M.; Piechocki, … - In: Accounting horizons : a quarterly publication of the … 25 (2011) 4, pp. 631-657
Persistent link: https://www.econbiz.de/10009487883
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Digitalisation of IFRS financial reporting as value added for users of financial statements, but with a rough edge : efficient communication requires flexible data content delivery solutions and a globally accepted technical standard for data exchange
Ogun-Clijmans, Rita; Piechocki, Maciej - In: IRZ : Zeitschrift für internationale Rechnungslegung 9 (2014) 1, pp. 15-20
Persistent link: https://www.econbiz.de/10010229222