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subject:"Bilanzierungsgrundsätze"
~isPartOf:"Accounting horizons : a quarterly publication of the American Accounting Association"
~isPartOf:"KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS"
~subject:"Comparison"
~subject:"Rechnungswesen"
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Search: subject_exact:"Internationale Rechnungslegungsgrundsätze"
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Bilanzierungsgrundsätze
Comparison
Rechnungswesen
IFRS
440
Deutschland
144
Germany
144
Balancing accounts
130
Bilanzierung
130
Consolidated financial statements
76
Konzernabschluss
76
Accounting standards
73
Financial statement
73
Jahresabschluss
73
Accounting law
68
Bilanzrecht
68
USA
49
United States
49
Accounting valuation
44
Bilanzielle Bewertung
44
Fair value accounting
36
Fair-Value-Bilanzierung
36
Geschäftswert
27
Goodwill
27
EU countries
24
EU-Staaten
24
KMU
24
SME
24
Accounting
23
Berichtswesen
16
Derivat
16
Derivative
16
Reporting
16
Deferred taxes
15
Latente Steuern
15
Accounting policy
14
Bilanzpolitik
14
Eigenkapital
14
Equity capital
14
Segment reporting
14
Segmentberichterstattung
14
Commercial law
13
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Undetermined
10
Type of publication
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Article
91
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Article in journal
91
Aufsatz in Zeitschrift
91
Mehrbändiges Werk
5
Multi-volume publication
5
Case study
4
Fallstudie
4
Conference proceedings
2
Konferenzschrift
2
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Language
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German
62
English
29
Author
All
Bloomfield, Robert
3
Erchinger, Holger
3
Hillmer, Hans-Jürgen
3
Küting, Karlheinz
3
Leibfried, Peter
3
Melcher, Winfried
3
Ohlson, James A.
3
Barckow, Andreas
2
Biondi, Yuri
2
Botosan, Christine A.
2
Brüggemann, Benedikt
2
Christensen, Theodore E.
2
Convery, Amanda M.
2
Desir, Rosemond
2
Glaum, Martin
2
Glover, Jonathan C.
2
Gordon, Elizabeth A.
2
Hail, Luzi
2
Henkel, Knut
2
Henry, Elaine
2
Hettich, Natalie
2
Jamal, Karim
2
Kaufman, Matt
2
Leuz, Christian
2
Lüdenbach, Norbert
2
Lühn, Michael
2
Ott, Daniela
2
Penman, Stephen H.
2
Pfeiffer, Ray J.
2
Schmidt, Katja
2
Schurbohm, Anne
2
Sellhorn, Thorsten
2
Siegel, Mikosch
2
Sunder, Shyam
2
Ulbrich, Philipp
2
Wysocki, Peter
2
Zwirner, Christian
2
Amann, Thomas
1
App, Jürgen G.
1
Appleton, Anthony
1
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Accounting horizons : a quarterly publication of the American Accounting Association
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
34
Accounting in Europe
34
Advances in accounting : a research annual
31
Issues in accounting education
31
Journal of international accounting auditing & taxation
31
SpringerLink / Bücher
31
WPg : Kompetenz schafft Vertrauen
29
The accounting review : a publication of the American Accounting Association
28
Journal of international accounting research
25
IRZ : Zeitschrift für internationale Rechnungslegung
23
Abacus : a journal of accounting, finance and business studies
22
The IASB: the standards and their widespread adoption
21
The international journal of accounting : TIJA
21
Der Betrieb
20
Journal of accounting & economics
20
Journal of accounting & management information systems : JAMIS
20
Betriebs-Berater : BB
19
Betriebswirtschaftliche Forschung und Praxis : BFuP
19
The journal of corporate accounting & finance
19
Research in accounting regulation
17
Critical perspectives on accounting : an international journal for social and organizational accountability
16
European accounting review
16
Journal of accounting and public policy
16
Global edition
15
International GAAP ... : generally accepted accounting practice under international financial reporting standards
15
International journal of accounting, auditing and performance evaluation : IJAAPE
15
International journal of critical accounting : IJCA
15
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
14
International business and economics research journal
14
International journal of economics and finance
14
Journal of business & economics research
14
Lehrbuch
14
Accounting and business research
13
Accounting, Economics, and Law : AEL ; a convivium
13
European financial and accounting journal : EFAJ
13
Journal of financial reporting & accounting : JFRA
13
Research
13
Review of accounting studies
13
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ECONIS (ZBW)
91
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1
Reflections of women standard setters in the United States
Baudot, Lisa
;
Convery, Amanda M.
;
Kaufman, Matt
- In:
Accounting horizons : a quarterly publication of the …
38
(
2024
)
1
,
pp. 39-48
Persistent link: https://www.econbiz.de/10014508039
Saved in:
2
Perspectives on the financial reporting of intangibles
Appleton, Anthony
;
Barckow, Andreas
;
Botosan, Christine A.
- In:
Accounting horizons : a quarterly publication of the …
37
(
2023
)
1
,
pp. 1-13
Persistent link: https://www.econbiz.de/10014314652
Saved in:
3
Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...
Clor-Proell, Shana M.
;
Brown, Nerissa C.
;
Stubben, …
- In:
Accounting horizons : a quarterly publication of the …
36
(
2022
)
3
,
pp. 1-19
Persistent link: https://www.econbiz.de/10013419442
Saved in:
4
Stakeholder engagement and effective standard setting
Convery, Amanda M.
;
Kaufman, Matt
;
Warfield, Terry D.
- In:
Accounting horizons : a quarterly publication of the …
36
(
2022
)
2
,
pp. 47-69
Persistent link: https://www.econbiz.de/10013346622
Saved in:
5
The state of segment reporting by U.S. public entities : 1976–2017
Botosan, Christine A.
;
Huffman, Adrienna
;
Stanford, …
- In:
Accounting horizons : a quarterly publication of the …
35
(
2021
)
1
,
pp. 1-27
Persistent link: https://www.econbiz.de/10012516917
Saved in:
6
Should government assistance be reflected in financial reports?
Desir, Rosemond
;
Pfeiffer, Ray J.
;
Roberts, Francesca
- In:
Accounting horizons : a quarterly publication of the …
34
(
2020
)
1
,
pp. 93-110
Persistent link: https://www.econbiz.de/10012299841
Saved in:
7
Does the mandatory adoption of IFRS improve the association between accruals and cash flows : evidence from accounting estimates
Downes, Jimmy F.
;
Kang, Tony
;
Kim, Sohyung
;
Lee, Cheol
- In:
Accounting horizons : a quarterly publication of the …
33
(
2019
)
1
,
pp. 39-59
Persistent link: https://www.econbiz.de/10012121878
Saved in:
8
Lobbying and opposition to SFAS No. 123(R) : an examination of campaign contributions from CEOs and PACs
Gleason, Cristi A.
;
Glendening, Matthew
- In:
Accounting horizons : a quarterly publication of the …
33
(
2019
)
1
,
pp. 103-124
Persistent link: https://www.econbiz.de/10012121896
Saved in:
9
The usefulness of accounting information resulting from standard-setting compromises : the pension accounting case
Cussatt, Marc
;
Pollard, Troy J.
;
Stone, Mary S.
- In:
Accounting horizons : a quarterly publication of the …
33
(
2019
)
4
,
pp. 145-165
Persistent link: https://www.econbiz.de/10012155282
Saved in:
10
The IASB and ASBJ conceptual frameworks : same objective, different financial performance concepts
Mourik, Carien van
;
Katsuo, Yuko
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
1
,
pp. 199-216
Persistent link: https://www.econbiz.de/10010515228
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