Search Results - subject_exact:"Bilanz"

Avoided emissions : accounting for carbon beyond the balance sheet

Mota-Nieto, Jazmin - 2026

This paper argues that current carbon accounting overlooks an important part of climate action: avoided emissions, or emissions that never occur because cleaner products, services, or decisions replace higher-carbon alternatives. While companies are increasingly developing solutions that reduce...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015618198

When did the balance sheet become a monetary policy tool? : evidence from Banca d’Italia across the 20th century

Affinito, Massimiliano - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016063085

Bilanzen : financial statements

Berkau, Carsten - 2026 - 6., vollständig überarbeitete Auflage

Das Buch behandelt den Lehrinhalt für internationales Rechnungswesen nach IFRSs. Das Lehrkonzept besteht darin, den Jahresabschluss und dessen Positionen mit mehr als 60 internationalen Fallstudien zu erklären, die alle relevanten Buchungssätze und Konten enthalten. Weiterhin können mehr als...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015618537

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Bilanzen : financial statements

Berkau, Carsten - 2020 - 5., vollständig überarbeitete Auflage

Edition: 5., vollständig überarbeitete Auflage

Book / Working Paper

Corporate risk stratification through an interpretable autoencoder-based model

Giuliani, Alessandro; Savona, Roberto; Carta, Salvatore; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015330149

Private Credit, Balance Sheets and Financial Stability

Matvos, Gregor; Piskorski, Tomasz; Seru, Amit - 2026

We document new evidence on the capitalization, funding structure, and performance of private credit funds using comprehensive fund- and asset-level data covering most of the industry. Private credit funds are highly capitalized, with equity typically accounting for 65-80% of total assets--more...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015626320

Central bank preparedness for market-functioning asset purchases as a consideration for long-run balance sheet composition

Edge, Rochelle M.; Li, Dan - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015471310

Integrating balance sheet policy into monetary policy conditions

Mojon, Benoît; Phurichai Rungcharoenkitkul; Xia, Fan Dora - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015448708

Basiswissen Bilanzanalyse : schneller Einstieg in Jahresabschluss, Bilanz und GuV

Heesen, Bernd; Heesen, Michelle Julia - 2026 - 5. Auflage

Dieses Buch richtet sich an Praktiker, die einen Abschluss verstehen und Schwachstellen aufdecken wollen. Die Analyse des Zahlenwerks ist mit geringen buchhalterischen Kenntnissen, mit wenigen Kennzahlen und auf einfachem mathematischem Niveau möglich. Anhand des zusätzlich zum Buch zur...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015591857

Right-of-use assets and the prediction of revenue

Nissim, Doron - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016063401

Fiscal consequences of central bank losses

Cecchetti, Stephen G.; Hilscher, Jens - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015449025

Öffentliche Zuwendungen im IFRS-Abschluss : eine kritische Analyse der Bilanzierung von nicht-rückzahlbaren Zuwendungen

Burchardt, Nils - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015557718

The recognition of football players in the balance sheet

Stolowy, Hervé; Wu, Han - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015409681

An asset-liability management approach to the Federal Reserve balance sheet

De Vere, Hugo; Ramaswamy, Srini; Schulhofer-Wohl, Sam - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015437442

Latente Steuern in der Unternehmensrechnung : Relevanz für Rechnungswesen und wertorientierte Unternehmenssteuerung unter kritischer Berücksichtigung von Wahlrechten und Ermessensspielräumen im Rechnungsabschluss nach HGB, IFRS und US-GAAP

Famulla, Carolin - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015555678

New insights from financial statements : proceedings of the workshop on "New insights from financial statements" co-organised by the European Committee of Central Balance Sheet Data Offices (ECCBSO), the Bank of Spain and the Irving Fisher Committee (IFC) in Madrid, Spain, 17 October 2024

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015458529

Consolidated balance sheet of the Eurosystem as at 31 December 2024

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015428121

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Consolidated balance sheet of the Eurosystem as at 31 December 2024

2025

Book / Working Paper

Financial report 2024

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015430497

Lease accounting standard (ASC 842), temporary book-tax differences, and capital market uncertainty

Zhou, Yan; Fan, Shihui - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015482943

The Bank of Japan's finances and simulations for profits and capital

2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015573295

Balance sheet policies and Central Bank losses in a HANK model

Labrousse, Charles; Perdereau, Yann - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015396962

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Balance sheet policies and Central Bank losses in a HANK model

Labrousse, Charles; Perdereau, Yann - 2024

Book / Working Paper

The financial restructuring tool set : how to fix your broken balance sheet

Harmon, Mike - 2025

Over the past two decades, central banks worldwide have pursued accommodative interest rate policies, facilitating the creation of a bubble in corporate debt. As a result, many firms will experience more frequent and increasingly severe incidents of financial distress, requiring the use of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015061010

Balance sheet policies and Central Bank losses in a HANK model

Labrousse, Charles; Perdereau, Yann - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015396962

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Balance sheet policies and Central Bank losses in a HANK model

Labrousse, Charles; Perdereau, Yann - 2024

Book / Working Paper

Toss a stablecoin to your banker : stablecoins' impact on banks' balance sheets and prudential ratios

Coste, Charles-Enguerrand - 2024

This paper explores the relationship between banks and stablecoins and their issuers, focusing on the mechanical effects on banks' capital and liquidity ratios when issuing stablecoins or collecting deposits from stablecoin issuers. The analysis reveals that converting retail deposits into...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014583751

Grundzüge der Unternehmensfinanzierung

Wöhe, Günter; Bilstein, Jürgen; Ernst, Dietmar; … - 2025 - 12., überarbeitete Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014438206

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Grundzüge der Unternehmensfinanzierung

Wöhe, Günter; Bilstein, Jürgen; Ernst, Dietmar; … - 2013 - 11., überarbeitete Auflage

Edition: 11., überarbeitete Auflage

Book / Working Paper

The informativeness of balance sheet disaggregations : evidence from forecasting operating assets

Noordermeer, Benjamin; Vorst, Patrick - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015549159

Balance sheet policy uncertainty and its aggregate implications

D'Amico, Stefania; Feldman, Corey M. - 2024

Using textual analysis of the largest dealers' newsletters to their clients, we construct a measure of uncertainty about the Federal Reserve's balance sheet policy (BSP). This measure of uncertainty tends to spike during the introduction of novel aspects of BSP or at its turning points, with the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014633357

Financial reporting considerations in response to the COVID-19 pandemic : empirical evidence from the UAE accounting professionals

Muqattash, Riham Suleiman; Kolsi, Mohamed Chakib; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015376427

Can the IMF use its balance sheet more effectively to address global challenges?

Andrews, David - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014574989

It's a match! : linking foreign counterparts in Italian customs data to their balance sheets

Crispino, Marta; Conteduca, Francesco Paolo - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015100762

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It's a match! : linking foreign counterparts in Italian customs data to their balance sheets

Crispino, Marta; Conteduca, Francesco Paolo - 2023

Book / Working Paper

Disclosure of off-balance sheet financing and financial reporting quality

Kim, Tae-Nyun; Xie, Yutong - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015333645

Accounting for climate transition risk in banks' capital requirements

Alessi, Lucia; Di Girolamo, Erica Francesca; Pagano, Andrea - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015083454

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Accounting for climate transition risk in banks' capital requirements

Alessi, Lucia; Di Girolamo, Erica Francesca; Pagano, Andrea - 2022

Book / Working Paper

The impact of capital-based macroprudential policy on banks' balance sheet composition

Mandas, Marco; Goodell, John W. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015466961

Insurance corporations' balance sheets, financial stability and monetary policy

Kaufmann, Christoph; Leyva, Jaime; Storz, Manuela - 2024

The euro area insurance sector and its relevance for real economy financing have grown significantly over the last two decades. This paper analyses the effects of monetary policy on the size and composition of insurers' balance sheets, as well as the implications of these effects for financial...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014484388

Bilanzierung von Steuerpositionen und ihre Behandlung nach MinStG

Ossenkopp, Jan - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015453296

Lenders' demand for consolidating financial statements from parent borrowers

Krupa, Nicholas R.; Tucker, Jennifer Wu; Zakota, Mark; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015426931

Central bank balance sheets and long-term interest rates : revisiting Japan's unconventional monetary policy experience

Nakajima, Jouchi - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015110356

Buchhaltungs- und Bilanzierungshandbuch

Bertl, Romuald; Deutsch-Goldoni, Eva; Hirschler, Klaus - 2025 - 13., neu bearbeitete Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015415771

Corporate carbon accounting : balance sheets and flow statements

Reichelstein, Stefan - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015133649

Consolidated balance sheet of the Eurosystem as at 31 December 2023

2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015277280

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Consolidated balance sheet of the Eurosystem as at 31 December 2023

2024

Book / Working Paper

The effect of fair value accounting on firm public debt : evidence from business combinations under common control

Bonacchi, Massimiliano; Marra, Antonio; Shalev, Ron - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015543161

Accruals and long-term nonfinancial assets and liabilities

Brousseau, Carl; Poretti, Cédric - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015543240

Insurrection through the balance sheet

Chambers, Samuel Allen - 2024

What has actually happened to the political economy of the United States over the last half-century? For too long now, 'neoliberalism' has been the standard answer given, yet today, the term seems to have lost both its analytic and critical capacities. Melinda Cooper's Counterrevolution offers...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015339901

Finance capitalism in industrializing autocracies : evidence from corporate balance sheets in imperial Germany and Russia

Fohlin, Caroline; Gregg, Amanda - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015401909

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Finance Capitalism in Industrializing Autocracies : Evidence from Corporate Balance Sheets in Imperial Germany and Russia

Fohlin, Caroline; Gregg, Amanda - 2022

Book / Working Paper

Capital controls or macroprudential policies : which is better for land booms and busts?

Zhou, Yang; Kitano, Shigeto - 2024 - Revised April 24, 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015409721

Grundlagen der Buchführung : Eine praxisorientierte Einführung mit Übungsaufgaben und Musterlösungen

Burger, Alexander; Burger-Stieber, Sabine - 2025 - 3., überarbeitete und aktualisierte Auflage

Historie und Einordnung -- Rechtliche Grundlagen -- Jahresabschluss -- Inventur, Inventar und Bilanz -- Bilanzielle Ansätze und Bewertungsgrundlagen -- Buchführung -- Gewinn- und Verlustrechnung -- Rechnungsabgrenzungsposten und latente Steuern -- Kapitalflussrechnung, Anhang und Lagebericht.

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015361514

Bilanzen : financial statements

Berkau, Carsten - 2026 - 6., vollständig überarbeitete Auflage

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015618537

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Bilanzen : financial statements

Berkau, Carsten - 2020 - 5., vollständig überarbeitete Auflage

Edition: 5., vollständig überarbeitete Auflage

Book / Working Paper

Financial Statement, Statement of Cash Flow, and Time Value of Money

Kasim, Chelsea; Chandra, Valencia; Lobo, Arline Cornelia - 2023

The purpose of this article is to analyze the effect of the time value of money on the financial statement. The article also includes discussions on the income statement, retained earnings, statement of financial position, cash flow statement, and time value of money

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014258101

Buchhaltung klipp & klar

Tramm, Antje - 2025

Einleitung -- Grundlagen der Buchführung -- Buchführung und Bilanz -- Einstieg in die Buchungstechnik -- Kontenarten -- Kontenrahmen und Kontenplan -- Buchungen im Anlagevermögen -- Buchungen von Beschaffungs- und Absatzprozessen -- Verbuchung von betrieblichen Aufwendungen -- Buchungen von...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015394187

Einfach nur Buchführung : Ein schneller Einstieg in das externe rechnungswesen

Georg, Stefan; Georg, Lara Joy - 2025

Grundsätzliches zur Buchführung -- Ergebnisrechnungen der Buchführung -- Das Grundprinzip der doppelten Buchführung -- Buchungen innerhalb der Bilanzkonten -- Buchungen innerhalb der GuV-Konten -- Schreibe ich jetzt die Note sehr gut in meiner Prüfung?.

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015425264

The Firm Balance Sheet Channel of Uncertainty Shocks

Zhou, Wentao - 2023

Following spikes in aggregate uncertainty, firm-level physical capital drops along with large liquidity buildup and deleveraging. Conventional macro-finance models treating corporate cash holding as net debt fail to capture the observed liquidity buildup when reproducing deleveraging, leaving an...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014349193