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  • Search: subject_exact:"Bilanzrecht"
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Year of publication
Subject
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Bilanzrecht 2,971 Accounting law 2,495 Deutschland 1,698 Germany 1,543 IFRS 999 Jahresabschluss 472 Financial statement 442 Bilanzierungsgrundsätze 438 Accounting standards 432 USA 396 United States 376 Bilanzierung 297 Balancing accounts 286 Rechnungswesen 225 Bilanz 212 Accounting 211 Rechnungslegung 206 Welt 200 Bilanzpolitik 195 World 193 Konzernabschluss 180 Consolidated financial statements 175 Accounting policy 166 Steuerbilanz 146 Handelsrecht 145 Rechtsreform 144 Legal reform 143 Reform 137 International Financial Reporting Standards 127 Bilanzielle Bewertung 125 Accounting valuation 122 Handelsgesetzbuch 121 Steuerrecht 121 Theorie 118 Theory 116 Tax accounting 114 EU countries 110 EU-Staaten 110 Commercial law 104 Corporate Governance 104
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Online availability
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Free 189 Undetermined 151
Type of publication
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Article 1,596 Book / Working Paper 1,344 Journal 31
Type of publication (narrower categories)
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Article in journal 1,144 Aufsatz in Zeitschrift 1,144 Aufsatz im Buch 453 Book section 453 Hochschulschrift 288 Thesis 240 Graue Literatur 134 Non-commercial literature 134 Lehrbuch 128 Textbook 118 Collection of articles of several authors 96 Sammelwerk 96 Working Paper 85 Arbeitspapier 71 Gesetz 70 Law 69 Kommentar 65 Bibliografie enthalten 50 Bibliography included 50 Konferenzschrift 50 Dissertation u.a. Prüfungsschriften 47 Aufsatzsammlung 40 Mehrbändiges Werk 39 Multi-volume publication 39 Handbook 35 Handbuch 35 Conference proceedings 32 Reprint 29 Guidebook 28 Ratgeber 28 Case study 25 Fallstudie 25 Aufgabensammlung 19 Festschrift 14 Quelle 14 Bibliografie 12 Amtsdruckschrift 10 Government document 10 Collection of articles written by one author 8 Commentary 8
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Language
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German 2,034 English 855 Undetermined 63 French 25 Polish 14 Italian 3 Russian 2 Finnish 1 Swedish 1
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Author
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Küting, Karlheinz 70 Zwirner, Christian 42 Müller, Stefan 39 Hoffmann, Wolf-Dieter 33 Petersen, Karl 33 Meyer, Claus 32 Lüdenbach, Norbert 31 Kessler, Harald 26 Wöhe, Günter 23 Zimmermann, Jochen 23 Baetge, Jörg 22 Federmann, Rudolf 19 Herzig, Norbert 18 Budde, Wolfgang Dieter 17 Kirsch, Hanno 17 Velte, Patrick 17 Weber, Claus-Peter 17 Zülch, Henning 17 Freidank, Carl-Christian 16 Oser, Peter 16 Theile, Carsten 16 Wüstemann, Jens 16 Böcking, Hans-Joachim 15 Kirsch, Hans-Jürgen 15 Ballwieser, Wolfgang 14 Künkele, Kai Peter 14 Bertram, Klaus 13 Ernst, Christoph 13 Moxter, Adolf 13 Pellens, Bernhard 13 Großfeld, Bernhard 12 Haller, Axel 12 Hoffmann, Sebastian 12 Marx, Franz Jürgen 12 Sellhorn, Thorsten 12 Brönner, Herbert 11 Coenenberg, Adolf Gerhard 11 Harms, Jens E. 11 Kußmaul, Heinz 11 Leuz, Christian 11
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Institution
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Münsteraner Gesprächskreis Rechnungslegung und Prüfung 11 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 10 Haufe-Lexware GmbH & Co. KG 7 Deloitte & Touche Wirtschaftsprüfungsgesellschaft 6 NWB Verlag 6 Verlag Dr. Kovač 6 Erich-Schmidt-Verlag <Berlin> 5 Institut der Wirtschaftsprüfer in Deutschland 5 Helmut-Schmidt-Universität 4 Springer Fachmedien Wiesbaden 4 Westfälische Wilhelms-Universität Münster / Institut für Revisionswesen 4 Deutsches Reich / Reichsgericht 3 Peat, Marwick, Mitchell und Co. <Frankfurt, Main> 3 Peter Lang GmbH 3 Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft / Arbeitskreis Externe Unternehmensrechnung 3 Stollfuß Medien GmbH & Co. KG 3 Universität <Rostock> / Lehrstuhl für Allgemeine Betriebswirtschaftslehre, Rechnungswesen, Controlling, Wirtschaftsprüfung 3 Verlag C.H. Beck 3 Verlag Franz Vahlen 3 Ernst & Young AG, Wirtschaftsprüfungsgesellschaft, Steuerberatungsgesellschaft <Stuttgart> 2 Gesellschaft für Wirtschafts- und Sozialwissenschaften / Ausschuß für Unternehmensrechnung 2 Hamburger Revisions-Tagung <3, 2004, Hamburg> 2 IDW-Verlag 2 Institut für Revisionswesen <Münster, Westfalen> 2 International Accounting Standards Committee 2 Linde Verlag 2 Ludwig-Fröhler-Institut für Handwerkswissenschaften 2 Mohr Siebeck GmbH & Co. KG 2 National Bureau of Economic Research 2 Nomos Verlagsgesellschaft 2 PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft 2 PricewaterhouseCoopers GmbH 2 Syneco ASBL 2 Verlag Dr. H. H. Driesen GmbH 2 American Institute of Certified Public Accountants 1 Arbeitskreis Bilanzrecht der Hochschullehrer Rechtswissenschaft 1 Asia-Pacific Economic Cooperation Conference <1980, Canberra> 1 BDO Deutsche Warentreuhand Aktiengesellschaft, Wirtschaftsprüfungsgesellschaft 1 BDO-Auxilia-Treuhand GmbH 1 Bergische Universität Wuppertal 1
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Published in...
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 94 WPg : Kompetenz schafft Vertrauen 94 Der Betrieb 83 Betriebs-Berater : BB 52 IRZ : Zeitschrift für internationale Rechnungslegung 36 Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen 32 Das neue deutsche Bilanzrecht : Handbuch für den Übergang auf die Rechnungslegung nach dem Bilanzrechtsmodernisierungsgesetz (BilMoG) 29 Betriebswirtschaftliche Forschung und Praxis : BFuP 27 Research in accounting regulation 21 Europäische Hochschulschriften / 5 20 Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung 17 Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution 16 Der Betrieb / Beilage 16 Globalisation of accounting standards 16 Lehrbuch 15 Bilanzbuchhalter und Controller : BC ; Fachzeitschrift für Führungskräfte im Finanz- und Rechnungswesen und Controlling ; Organ des Bundesverbandes der Bilanzbuchhalter und Controller e.V., BVBB 14 Das Gesetz zur Modernisierung des Bilanzrechts (BilMoG) : neue Herausforderungen für Rechnungslegung und Corporate Governance 14 Jahrbuch für Controlling und Rechnungswesen 14 StuB 14 The early years of the International Accounting Standards Committee 14 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 13 Zeitschrift für Corporate Governance : ZCG; Leitung und Überwachung in der Unternehmens- und Prüfungspraxis 13 BilMoG und Controlling : [das Bilanzrechtsmodernisierungsgesetz im Überblick ; wichtige Neuregelungen und deren Umsetzung im Controlling ; Konsequenzen für das Berichtswesen] 12 Europäische Hochschulschriften / 2 12 NWB Studium Betriebswirtschaft 12 Steuerliche Gewinnermittlung nach dem Bilanzrechtsmodernisierungsgesetz 12 Accounting horizons : a quarterly publication of the American Accounting Association 11 Gabler Edition Wissenschaft 11 Journal of accounting & economics 11 Journal of accounting and public policy 11 RWZ aktuell : Recht & Rechnungswesen 11 Steuer, Wirtschaft und Recht : SWR 11 Vahlens Handbücher der Wirtschafts- und Sozialwissenschaften 11 Besteuerung, Rechnungslegung und Prüfung der Unternehmen : Festschrift für Professor Dr. Norbert Krawitz 10 Controlling & Management review / Sonderheft : ZfCM : Zeitschrift für Controlling & Management 10 European accounting review 10 International journal of critical accounting : IJCA 10 Schriften zum Revisionswesen 10 Steuern und Rechnungslegung : Festschrift zum 65. Geburtstag von Professor Dr. Jochen Sigloch 10 Advances in accounting : a research annual 9
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Source
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ECONIS (ZBW) 2,704 USB Cologne (EcoSocSci) 231 EconStor 18 USB Cologne (business full texts) 11 OLC EcoSci 5 BASE 1 RePEc 1
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Showing 1 - 50 of 2,971
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The History of Accounting in Germany - Transposition of Accounting Directives
Henselmann, Klaus; Meier, Elena - 2021
Die Kodifizierung der deutschen Rechnungslegung reicht bis in das 18. Jahrhundert zurück. 1945 war es bereits zweigliedrig und unterschied zwischen Vorschriften für Aktiengesellschaften und Vorschriften für andere gewerbliche Unternehmen. Bis 1959 änderte sich wenig an der Rechnungslegung....
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Regulating Accountability : An Early Look at the Banking Executive Accountability Regime (BEAR)
Sheedy, Elizabeth A.; Canestrari-Soh, Dominic - 2021
Following its enactment in early 2018, the Banking Executive Accountability Regime (BEAR) came into force for the largest Australian banks from July 2018, and for all other authorised deposit-taking institutions (ADIs) from July 2019. This research examines the experiences of ADIs in...
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Principles-Based Accounting Standards and Audit Outcomes : Empirical Evidence
Cho, Myojung; Krishnan, Gopal V. - 2021
The purpose of this study is to empirically examine the relations between audit outcomes and accounting standard design (principles-based vs. rules-based) for US firms. Considering that audit outcomes may vary with audit risk, which may differ under different accounting standards, we examine and...
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The changes of Polish accounting regulations after the 1989 political transformation incorporation of global solutions
Babuska, Ewa W. - In: Journal of accounting and auditing : research & … 2021 (2021), pp. 1-11
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Assessment of the accounting regulations in the Republic of Serbia : application of cluster analysis
Milutinović, Sunčica; Grljević, Olivera; … - In: Ekonomske teme 58 (2020) 4, pp. 545-571
The focus of the paper is on identification of hidden patterns in the opinion of accounting professionals, in order to identify the deficiencies in the legal accounting regulations and to examine their perspective on international and legal accounting regulations. The data collected through the...
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Determinants and Consequences of Firms’ Derivative Accounting Decisions
Pierce, Spencer - 2020
Financial accounting standards require derivatives to be recognized at fair value with changes in value recognized immediately in earnings. However, if specified criteria are met, firms may use an alternative accounting treatment, hedge accounting, which is intended to better represent the...
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Did SFAS 166/167 Decrease Information Asymmetry of Securitizing Banks?
Oz, Seda - 2020
Beginning in 2010, mandated Financial Accounting Standards No. 166 and 167 (SFAS 166/167) changed the consolidation rules of securitization entities and required more information about their securitization activities. I find that securitizing banks experienced a decrease in information asymmetry...
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The Effect of Principles-Based Standards on Financial Statement Comparability : The Case of SFAS-142
Chen, Anthony - 2020
This study examines the effects of a prominent principles-based standard (SFAS-142, Goodwill and Other Intangible Assets) on financial statement comparability. Using non-goodwill-intensive firms as our control group, we implement a difference-in-differences research design to examine how...
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Die handelsrechtliche und steuerrechtliche Gewinnermittlung unter dem revidierten Rechnungslegungsrecht
Bertschinger, Michael - 2020
Die vorliegende Arbeit befasst sich mit dem Verhältnis zwischen handels- und steuerrechtlicher Gewinnermittlung für das am 1. Januar 2015 in Kraft getretene revidierte Rechnungslegungsrecht nach Obligationenrecht. Durch die Anwendung des steuerrechtlichen Massgeblichkeitsprinzips auf die...
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Measuring the procyclicality of impairment accounting regimes : a comparison between IFRS 9 and US GAAP
Buesa, Alejandro; Población García, Javier; … - 2020
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The impact of the adoption of international financial reporting standards on foreign direct investment in Africa
Omotoso, Matthew Olubayo; Schutte, Daniel Petrus; … - In: African finance journal 22 (2020) 1, pp. 21-49
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The Economic Consequences of GASB Financial Statement Disclosure
Dambra, Michael - 2020
We examine whether Governmental Accounting Standards Board (GASB) financial statement disclosure influence local governments' economic decision-making. To do so, we exploit a recent GASB standard that differentially changed the disclosure requirements for pension obligations for county...
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Submission Letter to FASB Board Concerning Income Taxes (Topic 740) Proposed Accounting Standards Update (Revised) March 25, 2019
Kadet, Jeffery M. - 2020
On March 25, 2019, the FASB released Proposed Accounting Standards Update (Revised) concerning Income Taxes (Topic 740).There is a critical need to expand required disclosures for multinational groups (MNCs) under generally accepted accounting principles. Many MNCs carry material tax risks from...
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Rules-based vs. Principles-based Accounting Standards : Earnings Quality and the Role of Earnings in Contracting (An Analysis employing the adoption of ASC 606)
Lee, Kyungran - 2020
We examine the effect of the adoption of the new revenue recognition standard (ASC 606) on earnings quality and the role of earnings in the debt market. We find that ASC 606, a transition from a rules-based to a principles-based accounting standard, decreases earnings predictability, which is...
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Examining Often-Heard Allegations : Is U.S. GAAP More Rules-based than IFRS?
Kallousa, Najlaa - 2020
Following the massive wave of high-profile accounting scandals at the beginning of this millennium, there has been an apparent consensus within the U.S. policy-making circles that the existing U.S. accounting standards are the main reason for these failures. Many assert that U.S. GAAP is...
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Leasing unter Bankenaufsicht : eine kritische Analyse der Begründung und Ausgestaltung regulatorischer Maßnahmen sowie deren Überprüfung durch den Jahresabschlussprüfer
Nemet, Marijan - 2022
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Der Goodwill in der Bilanz : Behandlung und Bedeutung im Bilanz-, Steuer- und Privatrecht – Stand und Perspektiven
Reiser, Tobias - 2022
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NWB Kommentar Bilanzierung : Handels- und Steuerrecht
Hoffmann, Wolf-Dieter; Lüdenbach, Norbert - 2022 - 13., aktualisierte Auflage
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Jahresabschluss : Bilanzen nach Handels- und Steuerrecht
Tanski, Joachim S. - 2022 - 7. überarbeitete Auflage
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Beck'scher Bilanz-Kommentar : Handels- und Steuerbilanz : §§ 238 bis 339, 342 bis 342a HGB
Grottel, Bernd; Justenhoven, Petra; Schubert, Wolfgang J.; … - 2022 - 13., neu bearbeitete Auflage
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The politics of accounting standards : a comment on Ramanna's "Unreliable accounts: how regulators fabricate conceptual narratives to diffuse criticism"
Vogel, Steven Kent - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 247-252
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Unreliable accounts : how regulators fabricate conceptual narratives to diffuse criticism
Ramanna, Karthik - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 81-151
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Haufe IFRS-Kommentar
Lüdenbach, Norbert; Hoffmann, Wolf-Dieter; Freiberg, Jens - 2022 - 20. Auflage
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Pensionsrückstellungen im Zuge eines europäischen Bilanzsteuerrechts
2022 - 1. Auflage
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Harmonization of Accounting Standards in India
N, Abhishek - 2019
Accounting is the science of communicating the financial information of the business organization in an organized manner. Before communicating the business information it is necessary to record the actual business results in a scientific manner so as to ensure the true and fair view of the...
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Bridging Financial Reporting Research and Policy : A Discussion of 'The Impact of Accounting Standards on Pension Investment Decisions'
Cascino, Stefano - 2019
Barthelme et al. (2018) examine the real effects of pension accounting regulation and provide evidence consistent with the claim that recent changes in financial reporting rules affect pension asset allocation decisions. Their study offers an interesting opportunity to highlight the importance...
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The Political Economy of International Standard Setting in Financial Reporting : How the United States Led the Adoption of IFRS Across the World
Kavame Eroglu, Zehra G. - 2019
Historically, every country had its own accounting standards, each merging to some extent with its local corporate, labor, and tax laws. No matter how undesirable, it was natural to expect differences among nations. Globalization made these differences so impractical that from corporate leaders...
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Financial Reporting Changes and the Internal Information Environment : Evidence from SFAS 142
Cheng, Qiang - 2019
Using the adoption of SFAS 142 as an exogenous shock, we examine the effect of changes in financial reporting on firms' internal information environment. SFAS 142 removed goodwill amortization and required firms to perform a two-step impairment test. We argue that complying with SFAS 142 induces...
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The impact of accounting harmonization on financial statements quality in Serbia
Anđelković, Danijela; Anđelković, Danijela - In: Economic analysis : EA 52 (2019) 1, pp. 128-137
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Principles-based accounting standards and corporate governance considerations
Bjornsen, Matt; Fornaro, James - In: The journal of accounting and management : JAM 9 (2019) 1, pp. 7-13
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Mandatory IFRS adoption in transition economy with weak enforcement environment and long-term disclosure quality
Atanasovski, Atanasko; Trpeska, Marina - In: The journal of accounting and management : JAM 9 (2019) 3, pp. 13-23
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Measuring the procyclicality of impairment accounting regimes : a comparison between IFRS 9 and US GAAP
Buesa, Alejandro; Población García, Javier; … - 2019
The purpose of this paper is to compare the cyclical behavior of various credit impairment accounting regimes, namely IAS 39, IFRS 9 and US GAAP. We model the impact of credit impairments on the Profit and Loss (P&L) account under all three regimes. Our results suggest that although IFRS 9 is...
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The impact of accounting standards convergence on Chinese firms' overseas mergers and acquisitions
Sun, Shuwei; Zhao, Hailong; He, Xianjie; Zhang, Ying - In: China journal of accounting research : CJAR 12 (2019) 3, pp. 231-250
This paper investigates how accounting standards (AS) convergence influences Chinese firms' overseas mergers and acquisitions (M&As) and shows that this convergence significantly promotes Chinese firms' overseas M&As. Specifically, we find that both the probability of success and the value of...
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Accounting Standards and Earnings Quality – Evidence from Registered ADRS
Alhaj-Yaseen, Yaseen - 2019
This paper examines the changes in earnings quality of registered ADRs as a result of switching accounting standards. We aim to shed light on the potential impact of IFRS adoption on US firms. A suboptimal approach to achieve this goal is through examination of US firms' surrogates such as ADRs....
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The Impact of Principles-Based versus Rules-Based Accounting Standards on Reporting Quality and Earnings Management
Sundvik, Dennis - 2019
Purpose – The aim is to explore whether principles-based versus rules-based accounting standards have an effect on measures of financial reporting quality and earnings management strategies. Design/methodology/approach – This study uses a firm-year-specific variable that captures the extent...
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Relative Wertrelevanz von HGB- und IFRS-Konzernabschlüssen anhand einer Stichprobe von DAX- und MDAX-Unternehmen
Sossong, Peter - 2021
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From enforcement to financial reporting controls (FRCs) : a country-level composite indicator
Quagli, Alberto; Lagazio, Corrado; Ramassa, Paola - In: Journal of management & governance 25 (2021) 2, pp. 397-427
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Increasing globalisation in accounting publications
Efendi, Jap; Holmes, Amy F.; Smith, L. Murphy - In: International journal of critical accounting : IJCA 12 (2021) 1, pp. 30-53
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Betriebswirtschaftliche, handelsrechtliche, steuerrechtliche und internationale Grundlagen - HGB, IAS/IFRS, US-GAAP, DRS
Coenenberg, Adolf Gerhard; Haller, Axel; Schultze, Wolfgang - 2021 - 26., aktualisierte und überarbeitete Auflage
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The internationalization and voluntary adoption of international accounting standards by Japanese MNEs
Sakawa, Hideaki; Watanabel, Naoki; Gu, Junjian - In: Management international review : MIR ; journal of … 61 (2021) 5, pp. 713-744
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Die (De-)Regulierung der Quartalsberichterstattung in der Europäischen Union
Witte, Jessica - 2021
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Bilanzierung nach Handels- und Steuerrecht : unter Einschluss der Konzernrechnungslegung und der internationalen Rechnungslegung : Kontrollfragen, Aufgaben und Lösungen, Lernprogra...
Theile, Carsten - 2021 - 31., aktualisierte und erweiterte Auflage
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A history of Canadian accounting thought and practice
Murphy, George J. (ed.) - 2021
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Jahresabschluss : Bilanzen nach Handels- und Steuerrecht
Tanski, Joachim S. - 2021 - 6. Auflage
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NWB Kommentar Bilanzierung : Handels- und Steuerrecht
Hoffmann, Wolf-Dieter; Lüdenbach, Norbert - 2021 - 12., aktualisierte Auflage
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Lageberichterstattung : Erstellung und Prüfung nach HGB, DRS und IFRS
Fink, Christian; Kajüter, Peter - 2021 - 2., überarbeitete und erweiterte Auflage
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Handbuch der versicherungstechnischen Rückstellungen : Bilanzrecht der Versicherungsunternehmen nach nationalem Recht, Solvency II und IFRS
Boetius, Jan; Boetius, Frederik; Kölschbach, Joachim - 2021 - 2., vollständig neu bearbeitete Auflage
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Schweizer Rechnungslegungsrecht der Banken : ein kompakter Überblick über die Rechnungslegungsvorschriften von Banken
Savaria, Noémie - 2021
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Smart regulation : Vertrag, Unternehmung und Markt
Leyens, Patrick C. (ed.); Eisenberger, Iris (ed.);  … - Symposium Vertrag, Unternehmung und Markt <2020, Graz> - 2021
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At the intersection of financial and non-financial accounting impact measurements
Pesci, Caterina; Girardi, Andrea - In: A research agenda for social finance, (pp. 153-174). 2021
Starting from the normative approach of the General Accepted Accounting Principles (GAAP) the chapter covers the topic of the non-financial impact measurements. Section one is devoted to the objectives and postulates of the GAAP and their possible extension. In section two and three, the most...
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