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Gewinnrealisierung bei langfristiger Fertigung

Richter, Martin - In: US-amerikanische Rechnungslegung : Grundlagen und …, (pp. 139-168). 2000

Persistent link: https://www.econbiz.de/10001491860

The influence of specific accounting differences on the choice between IFRS or US GAAP

Van der Meulen, Sofie; Gaeremynck, Ann; Willekens, Marleen - 2005

Persistent link: https://www.econbiz.de/10002628053

Anwendung von IAS in der EU : Zukunft des Maßgeblichkeitsprinzips und Steuerbelastung

Oestreicher, Andreas; Spengel, Christoph - In: Recht der internationalen Wirtschaft : RIW ; … 47 (2001) 12, pp. 889 - 902

Persistent link: https://www.econbiz.de/10015107201

Comparison of key standards (IFRS, US GAAP, Eurosystem) with reference to central banks

Thornton, Liliana - In: Accounting standards for central banks, (pp. 121-134). 2003

Persistent link: https://www.econbiz.de/10001788479

The role and characteristics of national accounting standard setters in the European Union : a comparative analysis

Ucieda Blanco, José Luis; Santos Cabalgante, Beatriz; … - In: Revista de Contabilidad 28 (2025) 1, pp. 165-179

Persistent link: https://www.econbiz.de/10015396493

Stand der de facto-Kovergenz von IFRS und US-GAAP : eine empirische Analyse der Überleitungsrechnungen nach Form 20-F von Unternehmen aus der Europäischen Union

Dobler, Michael; Günther, Nina - In: Schmalenbachs Zeitschrift für betriebswirtschaftliche … 60 (2008) 8, pp. 809-845

Persistent link: https://www.econbiz.de/10003784306

The Illusion of Comparable European IFRS Financial Statements - The View of Auditors, Analysts and Other Users

Cole, Vicky - 2010

the International Financial Reporting Standards (IFRS) in Europe has not eliminated the need for research concerning this … auditors, analysts and other users of European IFRS financial statements and what their view is on the comparability of … that the IFRS financial statements are comparable. We defined 13 areas that are viewed as problematic by at least half of …

Persistent link: https://www.econbiz.de/10013149874

Global Comparability of Financial Reporting Under IFRS : Does Comparability Enhance Value Relevance of Earnings Across Countries?

De Luca, Francesco; Phan, Ho-Tan-Phat - 2022

-country Empirical Analysis on IFRS based financial reports -- 5. Conclusion. … to support the global comparability of financial reporting aiming at favoring the comparison of corporates’ financial … hindrances and obstacles to the comparability of financial reporting especially in an IFRS environment. In this context, this …

Persistent link: https://www.econbiz.de/10013449007

Revisiting pay-performance sensitivity around IFRS adoption in Europe : the dominant role of Germany

Banghøy, Jesper; Marton, Jan; Plenborg, Thomas; … - In: Accounting and business research 53 (2023) 7, pp. 790-820

Persistent link: https://www.econbiz.de/10014450546

UK, US gaap comparison : a comparison between UK and US accounting principles

Pereira, Vivian; Paterson, Ron; Wilson, Allister - 1994 - 3. ed

Persistent link: https://www.econbiz.de/10000150526