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Institutionenökonomik und internationale Rechnungslegungsordnungen

Wüstemann, Jens - 2002

Persistent link: https://www.econbiz.de/10001621019

Generally accepted accounting principles : zur Bedeutung und Systembildung der Rechnungslegungsregeln der USA

Wüstemann, Jens - 1999

Persistent link: https://www.econbiz.de/10000683467

US-GAAP - Modell für das deutsche Bilanzrecht?

Wüstemann, Jens - In: WPg : Kompetenz schafft Vertrauen 49 (1996) 11, pp. 421-431

Persistent link: https://www.econbiz.de/10001198923

Geschäftswertbilanzierung nach dem Exposure Draft ED 3 des IASB - Entobjektivierung auf den Spuren des FASB?

Wüstemann, Jens; Duhr, Andreas - In: Betriebs-Berater : BB 58 (2003) 5, pp. 247-253

Persistent link: https://www.econbiz.de/10001728476

Why consistency of accounting standards matters : a contribution to the rules-versus-principles debate in financial reporting

Wüstemann, Jens; Wüstemann, Sonja - In: Abacus : a journal of accounting, finance and business … 46 (2010) 1, pp. 1-27

Persistent link: https://www.econbiz.de/10003963246

The fair value principle and its impact on debt and equity : theoretical traditions, conceptual models and analysis of existing IFRS

Wüstemann, Jens; Bischof, Jannis - In: The Routledge companion to fair value and financial …, (pp. 210-230). 2007

Persistent link: https://www.econbiz.de/10003514999

Filling Gaps : Why Consistency of Accounting Standards Matters - Normative Evidence from the U.S. and Germany as Related to IFRS

Wüstemann, Jens; Kierzek, Sonja - 2007

Many accounting regimes, such as U. S. GAAP, IFRS, German GAAP (GoB) and Japanese GAAP, pursue internal consistency. One central methodical and practical problem in all regimes is how management shall develop and apply accounting policies when specific guidance relating to particular...

Persistent link: https://www.econbiz.de/10014050137