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Flower, John; Ebbers, Gabi - 2002 - 1. publ.

Persistent link: https://www.econbiz.de/10001582175

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

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

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

Research and development expenses under IFRS mandatory implementation : a value relevance approach

Chaibi, Hasna - In: Economic and business review : EBR 20 (2018) 3, pp. 423-437

Persistent link: https://www.econbiz.de/10012268415

Global Financial Reporting

Flower, John; Ebbers, Gabi - 2002

-- The Causes of Diversity -- Regulation -- PART TWO: COUNTRY STUDIES -- Britain -- The USA -- France -- Germany -- JapanThe …

Persistent link: https://www.econbiz.de/10013520375

Kapitalmarktreaktionen auf den Rechnungslegungswechsel zu IAS bzw. US-GAPP

Pellens, Bernhard; Tomaszewski, Claude - In: Rechnungswesen und Kapitalmarkt : Beiträge anläßlich …, (pp. 199-228). 1999

Persistent link: https://www.econbiz.de/10001425993

Value relevance of R&D in the UK after IFRS mandatory implementation

Tsoligkas, F.; Tsalavoutas, I. - In: Applied financial economics 21 (2011) 13/15, pp. 957-967

Persistent link: https://www.econbiz.de/10009317455

Die Entscheidungsnützlichkeit der Leasingnehmerbilanzierung nach IFRS : eine empirische Analyse für den deutschen Kapitalmarkt

Müller, Benedikt Roman - 2015

Persistent link: https://www.econbiz.de/10011413153

Value Relevance of R&D in the UK after IFRS Mandatory Implementation

Tsoligkas, Fanis - 2011

Following IFRS mandatory adoption in 2005, the criteria determining the accounting treatment of R&D expenditure have … calls for research. Adding to the absence of prior evidence regarding the pre-IFRS period, we find that the capitalised … successful projects with future economic benefits. R&D expenses are significantly negatively related to market values under IFRS …

Persistent link: https://www.econbiz.de/10013133366