EconBiz - Find Economic Literature
    • Logout
    • Change account settings
  • A-Z
  • Beta
  • About EconBiz
  • News
  • Thesaurus (STW)
  • Academic Skills
  • Help
  •  My account 
    • Logout
    • Change account settings
  • Login
EconBiz - Find Economic Literature
Publications Events
Search options
Advanced Search history
My EconBiz
Favorites Loans Reservations Fines
    You are here:
  • Home
  • Search: subject_exact:"Historical costs"
Narrow search

Narrow search

Year of publication
Subject
All
Anschaffungskosten 56 Historical costs 50 Theorie 19 Theory 19 Deutschland 18 Germany 17 Accounting valuation 14 Bilanzielle Bewertung 14 IFRS 13 Market value 11 Marktwert 11 USA 11 United States 11 historical costs 9 Bilanz 8 Fair value accounting 8 Fair-Value-Bilanzierung 8 Insurance 8 Versicherung 8 Betriebsvermögen 7 Corporate assets 7 Accounting 6 Estimation 6 Impact assessment 6 Portfolio selection 6 Portfolio-Management 6 Rechnungswesen 6 Schätzung 6 Securities trading 6 Wertpapierhandel 6 Wirkungsanalyse 6 Bilanzierung 5 Capital goods 5 Gewinnquote 5 Investitionsgüter 5 Kostenrechnung 5 Okishio Theorem 5 Production costs 5 Produktionskosten 5 Rate of profit 5
more ... less ...
Online availability
All
Free 18 Undetermined 9 CC license 1
Type of publication
All
Article 36 Book / Working Paper 32
Subcategories
All
Article in journal 27 Working paper 12 Book section 7 Proceedings 2
Language
All
English 37 German 29 Undetermined 2
Author
All
Ellul, Andrew 6 Jotikasthira, Chotibhak 6 Lundblad, Christian 6 Wang, Yihui 6 Laibman, David 5 Braun, Eduard 4 Inderfurth, Karl 3 Voigt, Guido 3 Dhaliwal, Dan S. 2 Dusemond, Michael 2 Freeman, Alan 2 Fricke, Gabriele 2 Gaertner, Fabio B. 2 Hiller, Matthias 2 Kahle, Holger 2 Kliman, Andrew 2 Kuntz, Ludwig 2 Müsgens, Felix 2 Olbrich, Alexander 2 Simon, Sabine 2 Socoliuc, Marian 2 Trezevant, Robert 2 Aničić, Jugoslav 1 Arena, Mark V. 1 Askanova, Olga 1 Atasu, Atalay 1 Baccouche, Chedli 1 Benou, Georgina 1 Blickstein, Irv 1 Brouthers, Keith D. 1 Brouthers, Lance Eliot 1 Böcking, Hans-Joachim 1 Büdenbender, Ulrich 1 DeFond, Mark L. 1 Deliu, Delia 1 Farcane, Nicoleta 1 Foley, Duncan K. 1 Freiberg, Jens 1 Funnemann, Carl-Bernhard 1 Gheorghian, Maria 1
more ... less ...
Institution
All
Institut Finanzen und Steuern 1 Institut für Wirtschaftswissenschaft, Technische Universität Clausthal 1 National Defense Research Institute <Santa Monica, Calif.> 1 Rand Corporation 1
Published in...
All
Research in political economy : a research annual 5 Institut Finanzen und Steuern : ifst 4 Betriebswirtschaftliche Forschung und Praxis : BFuP 2 Bochumer wirtschaftswissenschaftliche Studien 2 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 2 Schriften zur Bilanz- und Steuerlehre 2 TUC Working Papers in Economics 2 Working paper series 2 Abacus : a journal of accounting, finance and business studies 1 Accounting, Economics, and Law : AEL ; a convivium 1 Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice 1 Annales Universitatis Apulensis Series Oeconomica 1 Betriebs-Berater : BB 1 Betriebswirtschaft 1 Bilanz + Buchhaltung : die Zeitschrift für Rechnungswesen und Steuern 1 Brennpunkte der Wirtschaftsprüfung und des Steuerrechts : Orientierungshilfe für die Praxis ; Prof. Dr. Hanns Robby Skopp zum 50. Geburtstag 1 Corporate finance / Biz 1 Discussion paper / Centre for Economic Policy Research 1 Discussion paper / LSE Financial Markets Group 1 Discussion paper series / Centre for Economic Policy Research / Financial economics 1 Diskussionsbeiträge der Fakultät für Wirtschaftswissenschaft der Gerhard-Mercator-Universität Duisburg 1 Diversification and growth of the firm 1 Ekonomika : međunarodni časopis za ekonomsku teoriju i praksu i društvena pitanja 1 Faculty & research / Insead : working paper series 1 Financial management 1 Finanzkrisen : Ursachen, Lösungen und Verhinderungsmöglichkeiten 1 International Journal of Critical Accounting 1 International finance discussion papers 1 International journal of managerial and financial accounting 1 Internet econometrics 1 Journal of accounting and public policy 1 Journal of international accounting research 1 Kommunalwirtschaftliche Forschung und Praxis 1 MR / Rand Corporation 1 MV-Wissenschaft 1 Mathematical methods of operations research 1 Neuere Anwendungsfelder der Input-Output-Analyse : Tagungsband ; Beiträge zum Halleschen Input-Output-Workshop 2012 ; [...15. bis 16. März 2012 ...] 1 Operations research proceedings 2008 : selected papers of the annual international conference of the German Operations Research Society (GOR) University of Augsburg, September 3 - 5, 2008 1 PiR 1 Rechnungslegung und Wirtschaftsprüfung 1
more ... less ...
Source
All
ECONIS (ZBW) 57 RePEc 5 USB Cologne (EcoSocSci) 3 BASE 2 EconStor 1
Showing 1 - 50 of 55
 
Cover Image
FAIR VALUE VERSUS HISTORIC COST: ADVANTAGES AND DISADVANTAGES
Socoliuc, Marian - 2018
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011861333
Saved in:
Show one more version 1
Cover Image
FAIR VALUE VERSUS HISTORIC COST: ADVANTAGES AND DISADVANTAGES
Socoliuc, Marian - 2018
Article
Cover Image
Is historical cost accounting a Panacea? : market stress, incentive distortions, and gains trading
Ellul, Andrew; Jotikasthira, Chotibhak; Lundblad, Christian - 2015
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011411355
Saved in:
Show 2 more versions 2
Cover Image
Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading
Ellul, Andrew - 2016
Book / Working Paper
Cover Image
Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading
Ellul, Andrew - 2015
Book / Working Paper
Cover Image
Historical Cost, Inflation, and the US Corporate Tax Burden
Dhaliwal, Dan S. - 2015
We study whether the interaction between U.S. tax rules and inflation increases the real U.S. corporate tax burden because tax deductions based on historical cost are not inflation-indexed. We extend prior literature by using new models to examine this prediction. We find a significantly...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013034914
Saved in:
Cover Image
Just a matter of prospect (theory)? : the ecological rationality of the traditional accounting principles
Braun, Eduard - 2014
The principles characterizing the traditional revenue-expense approach to accounting have never been "invented". They are an institution that is the result of social evolution, not of human design. Therefore, the efforts to defend them against the balance sheet approach endorsed by...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010481228
Saved in:
Show 2 more versions 2
Cover Image
Just a Matter of Prospect (Theory)? - The Ecological Rationality of the Traditional Accounting Principles
Braun, Eduard - 2014
Book / Working Paper
Cover Image
Just a Matter of Prospect (Theory)? - The Ecological Rationality of the Traditional Accounting Principles
Braun, Eduard - 2014
Book / Working Paper
Cover Image
Anschaffungsnebenkosten beim Erwerb von Beteiligungen an Kapitalgesellschaften
Kahle, Holger; Hiller, Matthias - 2014
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010255585
Saved in:
Show one more version 1
Cover Image
Anschaffungsnebenkosten beim Erwerb von Beteiligungen an Kapitalgesellschaften
Kahle, Holger; Hiller, Matthias - 2014
Book / Working Paper
Cover Image
Reformfokus Steuerbilanz : Streitpunkte und Strategien zu einer Weiterentwicklung der Steuerbilanzierung; Ergebnisbericht zum ifst-Kolloquium am 24. Februar 2014
2014
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015206509
Saved in:
Show one more version 1
Cover Image
Reformfokus Steuerbilanz : Streitpunkte und Strategien zu einer Weiterentwicklung der Steuerbilanzierung ; Ergebnisbericht zum ifst-Kolloquium am 24. Februar 2014
2014
Book / Working Paper
Cover Image
Why accounting matters : evidence from accounting's "big bang"
DeFond, Mark L. - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012212939
Saved in:
Cover Image
The ecological rationality of historical costs and conservatism
Braun, Eduard - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012008231
Saved in:
Cover Image
Is historical cost accounting a panacea? : market stress, incentive distortions, and gains trading
Ellul, Andrew; Jotikasthira, Chotibhak; Lundblad, Christian - 2012
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009552187
Saved in:
Cover Image
AUDITING FAIR VALUES IN A SENSITIVE SOCIO-ECONOMICAL CONTEXT
Farcane, Nicoleta; Deliu, Delia; Gheorghian, Maria - 2011
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009395340
Saved in:
Cover Image
FAIR VALUE - THE UMBRELLA OF THE VALUATION BASES USED IN ACCOUNTING
IGHIAN, Diana COZMA; NISTOR, Cristina Silvia - 2010
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10008690202
Saved in:
Cover Image
Revaluation Issues In Financial Reporting: Case Of Financial Instruments
Strouhal, Jiøí - 2010
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10008740642
Saved in:
Cover Image
Cash windfalls and acquisitions
Von Beschwitz, Bastian - 2016
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011459477
Saved in:
Cover Image
Applying fair value accounting in making financial reports in Serbia
Aničić, Jugoslav; Jelić, Miloje A.; Prokopović, … - 2016
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011595683
Saved in:
Cover Image
Anschaffungskosten bei Erwerben über unbedingte Termingeschäfte
Knobloch, Alois Paul; Osinski, Sarah - 2016
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011668517
Saved in:
Cover Image
Is historical cost accounting a pancea? : market stress, incentive distortions, and gains trading
Ellul, Andrew; Jotikasthira, Chotibhak; Lundblad, Christian - 2015
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010509478
Saved in:
Show one more version 1
Cover Image
Is historical cost accounting a pancea? : market stress, incentive distortions, and gains trading
Ellul, Andrew; Jotikasthira, Chotibhak; Lundblad, Christian - 2015
Book / Working Paper
Cover Image
Historical cost, inflation, and the US corporate tax burden
Dhaliwal, Dan S.; Gaertner, Fabio B.; Lee, Hye Seung; … - 2015
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011407656
Saved in:
Cover Image
Setup cost reduction and supply chain coordination in case of asymmetric information
Inderfurth, Karl; Voigt, Guido - 2009
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003841042
Saved in:
Show 2 more versions 2
Cover Image
Setup cost reduction and supply chain coordination in case of asymmetric information
Inderfurth, Karl; Voigt, Guido - 2008
Book / Working Paper
Cover Image
Setup cost reduction and supply chain coordination in case of asymmetric information
Inderfurth, Karl; Voigt, Guido - 2008
Book / Working Paper
Cover Image
Die Nutzung des Fair-Value-Wahlrechts für Investment Properties im Lichte von Kapitalmarktinformation, Managementinteresse und Bewertungsproblemen
Haaker, Andreas; Schiffer, Thomas - 2014
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010390150
Saved in:
Cover Image
Modelling start-up costs of multiple technologies in electricity markets
2006
This paper analyzes the effects of start-up costs of different technologies in providing electricity power. We explicitly solve a simplified linear formulation of the dispatch problem. Transforming this primal problem, we show that dominated technologies should be used only in the case of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003358931
Saved in:
Cover Image
Die Wirkung des steuerlichen Lock-in Effekts auf Share- und Asset-Grenzpreise
Müller, Heiko; Langkau, Dirk - 2013
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009790488
Saved in:
Cover Image
Zur Tektonik von Input-Output-Tabellen
Richter, Josef - 2013
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010209161
Saved in:
Cover Image
Fair Value oder Anschaffungskosten : auch eine Frage der angemessenen Abbildung von Risiken in der Rechnungslegung
Hachmeister, Dirk; Lampenius, Niklas - 2013
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010230608
Saved in:
Cover Image
Fair value evaluation: analysis and determinants
Baccouche, Chedli; Ghodbane, Sana Ben - 2012
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010669142
Saved in:
Cover Image
Wertminderung von finanziellen Vermögenswerten der Kategorie "Fortgeführte Anschaffungskosten" nach IFRS 9
Olbrich, Alexander - 2012 - 1. Aufl.
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009497312
Saved in:
Show one more version 1
Cover Image
Wertminderung von finanziellen Vermögenswerten der Kategorie "Fortgeführte Anschaffungskosten" nach IFRS 9
Olbrich, Alexander - 2012 - 1. Aufl.
Edition: 1. Aufl.
Book / Working Paper
Cover Image
The make-or-buy decision in ICT services : empirical evidence from Luxembourg
Martin, Ludivine - 2012
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009523396
Saved in:
Cover Image
Some aspects of the adoption of IFRS-4 (insurance contract) by insurance companies in Bahrain : an exploratory study
Joshi, Prem Lal; Saidm, Kousay - 2012
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009561585
Saved in:
Cover Image
Assessing the impact of fair-value accounting on financial statement analysis : a data envelopment analysis approach
Rodriguez-Perez, Gonzalo; Slof, Eric John; Sola, Magda; … - 2011
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009009527
Saved in:
Cover Image
Wann müssen Sie die Kosten aktivieren und wann nicht? : Anschaffungskosten
Krudewig, Wilhelm - 2009
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003813423
Saved in:
Cover Image
Acquisition or greenfield start-up? : institutional, cultural and transaction cost influences
Brouthers, Keith D.; Brouthers, Lance Eliot - 2009
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003807091
Saved in:
Cover Image
Begriffsakrobatik rund um die Anschaffungskosten
Hoffmann, Wolf-Dieter - 2009
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003820453
Saved in:
Cover Image
Anschaffungsnebenkosten beim Beteiligungserwerb im Konzern- und Einzelabschluss
Freiberg, Jens - 2009
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003887593
Saved in:
Cover Image
Fair Value oder Anschaffungskostenprinzip? : kritische Würdigung unter Berücksichtigung der Entscheidungs- und Kontrollfunktion des Jahresabschlusses
2009
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003927697
Saved in:
Cover Image
Ausgewählte Probleme zur Abgrenzung von Herstellungskosten bzw. Anschaffungskosten zu Erhaltungsaufwand
Obermeier, Arnold - 2008
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003825779
Saved in:
Cover Image
Berücksichtigung des für ein Netz vor der Energierechtsreform 2005 gezahlten Kaufpreises bei der Kalkulation und Regulierung der Netzentgelte
Büdenbender, Ulrich; Rosin, Peter; Reichold, Carola - 2008
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003578840
Saved in:
Cover Image
Anschaffungskosten und ihre Relevanz im System des Rechnungswesens
Siegel, Theodor - 2007
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003582696
Saved in:
Cover Image
Impact of visibility and investment advisor credibility on the valuation effects of high-tech cross-border acquisitions
Benou, Georgina; Gleason, Kimberley C.; Madura, Jeff - 2007
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003517955
Saved in:
Cover Image
Modelling start-up costs of multiple technologies in electricity markets
Kuntz, Ludwig; Müsgens, Felix - 2007
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003526204
Saved in:
Cover Image
Behandlung von Anschaffungskostenbestandteilen gem. IAS 16.16 lit. c in der Fair Value-Bewertung
Küting, Karlheinz; Ranker, Daniel - 2007
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003440649
Saved in:
Cover Image
The forecasting newsvendor : benefits of improved demand forecasts when acquisition costs are increasing
2007
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003591669
Saved in:
Cover Image
Why has the cost of Navy ships risen? : A macroscopic examination of the trends in U.S. Naval ship costs over the past several decades
Arena, Mark V.; Blickstein, Irv; Younossi, Obaid; … - 2006
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013537911
Saved in:
Cover Image
Die Praxis der Warenbewertung in der Einzelhandelsbranchen : Würdigung der Ergebnisse einer Umfrage vor dem Hintergrund der Anforderungen nach HGB und IAS 2
Keitz, Isabel von - 2006
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003283687
Saved in:
Cover Image
Die Kaufpreisallokation bei einem Unternehmenszusammenschluss nach IFRS 3
Heidemann, Christian - 2005
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10002749815
Saved in:
Cover Image
Forderungsbewertung - Anschaffungskosten versus Fair Value
Böcking, Hans-Joachim; Sittmann-Haury, Caroline - 2003
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10001726491
Saved in:
Cover Image
Die GmbH&Co.KGaA als Mittel zur Wiederbelebung des "Step-up"?
Askanova, Olga - 2002
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10001901891
Saved in:
Cover Image
Herstellungs- und Erhaltungsaufwendungen im Lichte nationaler und internationaler Rechnungslegungsgrundsätze
Funnemann, Carl-Bernhard - 2002
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10001635018
Saved in:
Cover Image
An overview of acquisition reform cost savings estimates
Lorell, Mark A.; Graser, John C. - 2001
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10001578636
Saved in:
Cover Image
Okishio and his crisis : historical cost versus replacement cost
Laibman, David - 1999
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10001443609
Saved in:
Cover Image
Response to David Laibman
Foley, Duncan K. - 1999
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10001443611
Saved in:
Cover Image
Sell dear, buy cheap? : A reply to Laibman
Kliman, Andrew - 1999
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10001443614
Saved in:
  • 1
  • 2
  • Next
  • Last
A service of the
zbw
FAQ-Assistent (beta)
  • Sitemap
  • Plain language
  • Accessibility
  • Contact us
  • Imprint
  • Privacy

Loading...