This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to … accounting, which chronologically enumerate different techniques and practices, this text additionally delivers an outline of …

The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …

The PhD-thesis analyses the development of accounting standards for foundations in Germany …

The dissertation compares the HGB-, US-GAAP and IFRS standards regarding the accounting for software. The analysis … deals with accounting problems of the producer of software as well as of the user of software. The center of the examination …

about the impossible recognition of human capital in the valid German accounting systems follows an analysis of voluntary …

The renaissance of accounting-based valuation models in the 1990s has primarily been triggered by the analyses of … accounting information as at valuation date. The derivation of the so called 'other information' has not been specified by Ohlson …

Der Beitrag betrachtet Accounting als Instrument der Unternehmenskontrolle, welches Informationsasymmetrien zwischen … diskutiert, wie besseres Accounting die Finanzierungsbeschränkung von Unternehmen auflockert und in der Rechtsformwahl … Kapitalgesellschaften gegenüber Personenunternehmen begünstigt. In der Wachstumsforschung zeigt sich, dass Länder mit besseren Accounting …