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  • Search: subject_exact:"Historical costs"
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Year of publication
Subjects
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Anschaffungskosten 49 Historical costs 44 Deutschland 14 Germany 14 IFRS 11 Theorie 10 Theory 10 USA 10 United States 10 Accounting valuation 9 Bilanzielle Bewertung 9 Fair value accounting 8 Fair-Value-Bilanzierung 8 Accounting 5 Insurance 5 Rechnungswesen 5 Versicherung 5 historical costs 5 Balancing accounts 4 Betriebsvermögen 4 Bilanzierung 4 Corporate assets 4 Market value 4 Marktwert 4 Production costs 4 Produktionskosten 4 Takeover 4 fair value 4 Übernahme 4 2004-2010 3 Accounting law 3 Bilanz 3 Bilanzrecht 3 Commercial law 3 Costs 3 Estimation 3 Fair Value 3 Financial Accounting 3 Fusion 3 Handelsrecht 3
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Online availability
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Free 10 Undetermined 2
Type of publication
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Article 31 Book / Working Paper 24
Type of publication (narrower categories)
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Article in journal 20 Aufsatz in Zeitschriften 20 Graue Literatur 11 Non-commercial literature 11 Working Paper 8 Arbeitspapier 7 Article in book 7 Aufsatz im Buch 7 Dissertation 5 Hochschulschrift 5 Thesis 5 Dissertation u.a. Prüfungsschriften 3 Bibliographie enthalten 1 Bibliography included 1 Collection of articles of several authors 1 Congress report 1 Kongress 1 Kongressschrift 1 Reprint 1 Sammelwerk 1
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Language
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English 27 German 26 Undetermined 2
Persons
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Braun, Eduard 3 Ellul, Andrew 3 Jotikasthira, Chotibhak 3 Lundblad, Christian 3 Wang, Yihui 3 Inderfurth, Karl 2 Kröninger, Monika Theresa 2 Kuntz, Ludwig 2 Müsgens, Felix 2 Olbrich, Alexander 2 Voigt, Guido 2 Aničić, Jugoslav 1 Arena, Mark V. 1 Armsworth, Paul R. 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 Cantrell, Brett W. 1 Cho, Seong-hoon 1 Deliu, Delia 1 Dhaliwal, Dan S. 1 Dusemond, Michael 1 Dvořáková, Dana 1 Farcane, Nicoleta 1 Freiberg, Jens 1 Fricke, Gabriele 1 Funnemann, Carl-Bernhard 1 Gaertner, Fabio B. 1 Gheorghian, Maria 1 Ghodbane, Sana Ben 1 Gleason, Kimberley C. 1 Grammich, Clifford A. 1 Graser, John C. 1 Haaker, Andreas 1
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Institutions
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Ifst 1 Institut für Wirtschaftswissenschaft, Technische Universität Clausthal 1 National Defense Research Institute <Santa Monica, Calif.> 1
Published in...
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Betriebswirtschaft 2 Betriebswirtschaftliche Forschung und Praxis : BFuP 2 IFSt-Schrift 2 KoR : internationale und kapitalmarktorientierte Rechnungslegung : IFRS 2 TUC Working Papers in Economics 2 Abacus : a journal of accounting, finance and business studies 1 Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice 1 Annales Universitatis Apulensis Series Oeconomica 1 Betriebs-Berater : BB : Recht, Wirtschaft, Steuern 1 Bilanz + Buchhaltung : die Zeitschrift für Buchhaltung und Rechnungswesen 1 Bochumer wirtschaftswissenschaftliche Studien 1 Brennpunkte der Wirtschaftsprüfung und des Steuerrechts : Orientierungshilfe für die Praxis ; Prof. Dr. Hanns Robby Skopp zum 50. Geburtstag 1 Corporate finance 1 Discussion paper / Centre for Economic Policy Research 1 Discussion papers 1 Diskussionsbeiträge der Fakultät für Wirtschaftswissenschaft der Gerhard-Mercator-Universität Duisburg 1 Diversification and growth of the firm 1 Ecological economics : the transdisciplinary journal of the International Society for Ecological Economics 1 Ekonomika : međunarodni časopis za ekonomsku teoriju i praksu i društvena pitanja 1 European financial and accounting journal : EFAJ 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 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 Rechnungslegung und Wirtschaftsprüfung : Festschrift zum 70. Geburtstag von Jörg Baetge 1 Rechnungslegung und Wirtschaftsprüfung : RW 1 Research in political economy : a research annual 1 Schriften zum Revisionswesen 1
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Sources
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ECONIS (ZBW) 46 RePEc 5 USB Cologne (EcoSocSci) 3 EconStor 1
Showing 1 - 50 of 55
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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...
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Cash windfalls and acquisitions
Von Beschwitz, Bastian - 2016
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Applying fair value accounting in making financial reports in Serbia
Aničić, Jugoslav; Jelić, Miloje A.; Prokopović, … - In: Ekonomika : međunarodni časopis za ekonomsku teoriju … 62 (2016) 4, pp. 167-173
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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...
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Just a Matter of Prospect (Theory)? - The Ecological Rationality of the Traditional Accounting Principles
Braun, Eduard - Institut für Wirtschaftswissenschaft, Technische … - 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...
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Anschaffungskosten bei Erwerben über unbedingte Termingeschäfte
Knobloch, Alois Paul; Osinski, Sarah - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 68 (2016) 5, pp. 516-546
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Is historical cost accounting a panacea? : market stress, incentive distortions, and gains trading
Ellul, Andrew (contributor);  … - 2012
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Is historical cost accounting a pancea? : market stress, incentive distortions, and gains trading
Ellul, Andrew (contributor);  … - 2015
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Is historical cost accounting a Panacea? : market stress, incentive distortions, and gains trading
Ellul, Andrew; Jotikasthira, Chotibhak; Lundblad, Christian - In: The journal of finance : the journal of the American … 70 (2015) 6, pp. 2489-2538
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Historical cost, inflation, and the US corporate tax burden
Dhaliwal, Dan S. (contributor);  … - In: Journal of accounting and public policy 34 (2015) 5, pp. 467-489
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AUDITING FAIR VALUES IN A SENSITIVE SOCIO-ECONOMICAL CONTEXT
Farcane, Nicoleta; Deliu, Delia; Gheorghian, Maria - In: Annales Universitatis Apulensis Series Oeconomica 2 (2011) 13, pp. 19-19
The concept of fair value was subject of many debates and disputes in recentyears. These debates have focused mainly on the relevance of the concept, but also on thepractical difficulties in determining reasonable estimates, raising particularly the interest ofpractitioners in terms of...
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Anschaffungsnebenkosten beim Erwerb von Beteiligungen an Kapitalgesellschaften
Kahle, Holger; Hiller, Matthias - 2014
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Predicting credit losses : loan fair values versus historical costs
Cantrell, Brett W.; McInnis, John; Yust, Christopher G. - In: The accounting review : a journal of the American … 89 (2014) 1, pp. 147-176
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Reformfokus Steuerbilanz : Streitpunkte und Strategien zu einer Weiterentwicklung der Steuerbilanzierung ; Ergebnisbericht zum ifst-Kolloquium am 24. Februar 2014
Simon, Sabine (contributor); Wendt, Michael (contributor) - 2014
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Die Nutzung des Fair-Value-Wahlrechts für Investment Properties im Lichte von Kapitalmarktinformation, Managementinteresse und Bewertungsproblemen
Haaker, Andreas; Schiffer, Thomas - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 66 (2014) 4, pp. 387-402
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Protected area acquisition costs show economies of scale with area
Kim, Taeyoung (contributor); Cho, Seong-hoon (contributor);  … - In: Ecological economics : the transdisciplinary journal of … 107 (2014), pp. 122-132
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FAIR VALUE - THE UMBRELLA OF THE VALUATION BASES USED IN ACCOUNTING
IGHIAN, Diana COZMA; NISTOR, Cristina Silvia - In: The Annals of the "Stefan cel Mare" University of … 10 (2010) 1(11), pp. 155-162
Recent deliberations by both the International Accounting Standards Board (IASB) and the Financial Accounting Standard Board (FASB) in the United States have focused on how fair values of assets and liabilities should be measured. According to the international framework, the financial...
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Revaluation Issues In Financial Reporting: Case Of Financial Instruments
Strouhal, Jiøí - In: Analele Stiintifice ale Universitatii "Alexandru Ioan … 57 (2010) november, pp. 41-50
During last 30 years financial reporting faced the shifting of the measurement bases from traditional concept of historical costs towards fair value concept. Numerous critics stress their attention on the problem of fair value measurement as one of the major factors of current crisis. This paper...
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Historical costs versus fair value measurement in financial accounting
Dvořáková, Dana - In: European financial and accounting journal : EFAJ 4 (2009) 3, pp. 6-18
There are two important points in which in which we need assets and liabilities measured in financial accounting: on initial recognition and at a balance sheet day. Many International Financial Reporting Standards (IFRS) used the fair value measurement concept. But most of these standards use...
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Zur Tektonik von Input-Output-Tabellen
Richter, Josef - In: Neuere Anwendungsfelder der Input-Output-Analyse : …, (pp. 45-64). 2013
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Fair Value oder Anschaffungskosten : auch eine Frage der angemessenen Abbildung von Risiken in der Rechnungslegung
Hachmeister, Dirk; Lampenius, Niklas - In: Finanzkrisen : Ursachen, Lösungen und …, (pp. 123-154). 2013
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Die Wirkung des steuerlichen Lock-in Effekts auf Share- und Asset-Grenzpreise
Müller, Heiko; Langkau, Dirk - In: Corporate finance 4 (2013) 6, pp. 333-345
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Fair value evaluation: analysis and determinants
Baccouche, Chedli; Ghodbane, Sana Ben - In: International Journal of Critical Accounting 4 (2012) 1, pp. 77-91
The implementation of a new accounting referential IAS/IFRS introduced a new philosophy for the estimation and the valorisation of a corporation's assets as well as liabilities. Our objective is to identify the main factors which influence a practitioner's choice of the fair value as a basis for...
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Wertminderung von finanziellen Vermögenswerten der Kategorie "Fortgeführte Anschaffungskosten" nach IFRS 9
Olbrich, Alexander - 2012 - 1. Aufl.
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The make-or-buy decision in ICT services : empirical evidence from Luxembourg
Martin, Ludivine - In: Internet econometrics, (pp. 234-258). 2012
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Wertminderung von finanziellen Vermögenswerten der Kategorie "Fortgeführte Anschaffungskosten" nach IFRS 9
Olbrich, Alexander - 2012 - 1. Aufl.
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Some aspects of the adoption of IFRS-4 (insurance contract) by insurance companies in Bahrain : an exploratory study
Joshi, Prem Lal; Saidm, Kousay - In: International journal of managerial and financial accounting 4 (2012) 2, pp. 125-147
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Modelling start-up costs of multiple technologies in electricity markets
Kuntz, Ludwig (contributor); Müsgens, Felix (contributor) - 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...
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Assessing the impact of fair-value accounting on financial statement analysis : a data envelopment analysis approach
Rodriguez-Perez, Gonzalo (contributor);  … - In: Abacus : a journal of accounting, finance and business … 47 (2011) 1, pp. 61-84
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Setup cost reduction and supply chain coordination in case of asymmetric information
Inderfurth, Karl; Voigt, Guido - In: Operations research proceedings 2008 : selected papers …, (pp. 203-208). 2009
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Begriffsakrobatik rund um die Anschaffungskosten
Hoffmann, Wolf-Dieter - In: StuB (2009) 6, pp. 207-208
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Acquisition or greenfield start-up? : institutional, cultural and transaction cost influences
Brouthers, Keith D.; Brouthers, Lance Eliot - 2009
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Wann müssen Sie die Kosten aktivieren und wann nicht? : Anschaffungskosten
Krudewig, Wilhelm - In: Bilanz + Buchhaltung : die Zeitschrift für Buchhaltung … 55 (2009) 3, pp. 12-17
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Anschaffungsnebenkosten beim Beteiligungserwerb im Konzern- und Einzelabschluss
Freiberg, Jens - In: PiR (2009) 10, pp. 311-314
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Fair Value oder Anschaffungskostenprinzip? : kritische Würdigung unter Berücksichtigung der Entscheidungs- und Kontrollfunktion des Jahresabschlusses
Hemsath, Martina - 2009
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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
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Setup cost reduction and supply chain coordination in case of asymmetric information
Inderfurth, Karl; Voigt, Guido - 2008
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Ausgewählte Probleme zur Abgrenzung von Herstellungskosten bzw. Anschaffungskosten zu Erhaltungsaufwand
Obermeier, Arnold - In: Brennpunkte der Wirtschaftsprüfung und des …, (pp. 91-106). 2008
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Modelling start-up costs of multiple technologies in electricity markets
Kuntz, Ludwig; Müsgens, Felix - In: Mathematical methods of operations research 66 (2007) 1, pp. 21-32
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Impact of visibility and investment advisor credibility on the valuation effects of high-tech cross-border acquisitions
Benou, Georgina; Gleason, Kimberley C.; Madura, Jeff - In: Financial management 36 (2007) 1, pp. 69-89
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Behandlung von Anschaffungskostenbestandteilen gem. IAS 16.16 lit. c in der Fair Value-Bewertung
Küting, Karlheinz; Ranker, Daniel - In: KoR : internationale und kapitalmarktorientierte … 7 (2007) 4, pp. 193-199
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Anschaffungskosten und ihre Relevanz im System des Rechnungswesens
Siegel, Theodor - In: Rechnungslegung und Wirtschaftsprüfung : Festschrift …, (pp. 589-623). 2007
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The forecasting newsvendor : benefits of improved demand forecasts when acquisition costs are increasing
Tong, Wang (contributor); Atasu, Atalay (contributor);  … - 2007
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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 - In: KoR : internationale und kapitalmarktorientierte … 6 (2006) 2, pp. 101-112
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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. (contributor); Blickstein, Irv (contributor);  … - 2006
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Die Kaufpreisallokation bei einem Unternehmenszusammenschluss nach IFRS 3
Heidemann, Christian - 2005
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Forderungsbewertung - Anschaffungskosten versus Fair Value
Böcking, Hans-Joachim; Sittmann-Haury, Caroline - In: Betriebs-Berater : BB : Recht, Wirtschaft, Steuern 58 (2003) 4, pp. 195-200
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Herstellungs- und Erhaltungsaufwendungen im Lichte nationaler und internationaler Rechnungslegungsgrundsätze
Funnemann, Carl-Bernhard - 2002
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Die GmbH&Co.KGaA als Mittel zur Wiederbelebung des "Step-up"?
Askanova, Olga - 2002
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An overview of acquisition reform cost savings estimates
Lorell, Mark A.; Graser, John C. - 2001
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