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~isPartOf:"Abacus : a journal of accounting, finance and business studies"
~isPartOf:"Accounting horizons : a quarterly publication of the American Accounting Association"
~subject:"Bilanzierungsgrundsätze"
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Bilanzierungsgrundsätze
Accounting
142
Rechnungswesen
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IFRS
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USA
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United States
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Financial audit
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Bilanzrecht
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Theorie
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Theory
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Betriebliche Finanzwirtschaft
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Abacus : a journal of accounting, finance and business studies
Accounting horizons : a quarterly publication of the American Accounting Association
Accounting theory ; Vol. 2
9
Accounting in Europe
6
International journal of critical accounting : IJCA
6
Issues in accounting education
6
Journal of accounting and public policy
6
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
5
Accounting forum : advancing the interdisciplinary and global connection of accounting research
5
Journal of accounting & management information systems : JAMIS
5
The international journal of accounting : TIJA
5
Accounting, Economics, and Law : AEL ; a convivium
4
Advances in finance, accounting, and economics (AFAE) book series
4
Betriebs-Berater Studium
4
Critical perspectives on accounting : an international journal for social and organizational accountability
4
Der Betrieb
4
Managementwissen für Studium und Praxis
4
The journal of corporate accounting & finance
4
Betriebs-Berater / Studium
3
Betriebswirtschaftliche Forschung und Praxis : BFuP
3
China journal of accounting research : CJAR
3
International journal of economics and accounting : IJEA
3
Journal of accounting & economics
3
Journal of accounting research
3
Journal of accounting, auditing & finance
3
Journal of international accounting auditing & taxation
3
The accounting review : a publication of the American Accounting Association
3
The later years of the International Accounting Standards Committee
3
Vahlens Lernbücher
3
25 Jahre Unternehmertum : Festschrift für Giorgio Behr
2
Accounting and business research
2
Accounting and the public interest
2
Acta Universitatis Danubius / Oeconomica
2
African journal of accounting, auditing and finance : AJAAF
2
Commercial lending review
2
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
2
Dissertation Series CentER
2
European financial and accounting journal : EFAJ
2
International journal of economic perspectives : IJEP
2
Jahrbuch für Controlling und Rechnungswesen
2
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ECONIS (ZBW)
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1
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:
2
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:
3
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:
4
The consequences of increasing the scope of managerial judgement in accounting standards
Zhou, Wei
;
Wu, Liansheng
;
Wang, Hong
- In:
Abacus : a journal of accounting, finance and business …
52
(
2016
)
3
,
pp. 404-440
Persistent link: https://www.econbiz.de/10011623042
Saved in:
5
The purpose of financial reporting : the case for coherence in the conceptual framework and standards
Sutton, David B.
;
Cordery, Carolyn
;
Van Zijl, Tony
- In:
Abacus : a journal of accounting, finance and business …
51
(
2015
)
1
,
pp. 116-141
Persistent link: https://www.econbiz.de/10011402559
Saved in:
6
The relation between accounting information in debt covenants and operating leases
Paik, Daniel Gyung H.
;
Laan Smith, Joyce van der
;
Lee, …
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
4
,
pp. 969-996
Persistent link: https://www.econbiz.de/10011428934
Saved in:
7
Accounting for revenues : a framework for standard setting
Ohlson, James A.
;
Penman, Stephen H.
;
Biondi, Yuri
; …
- In:
Accounting horizons : a quarterly publication of the …
25
(
2011
)
3
,
pp. 577-592
Persistent link: https://www.econbiz.de/10009380972
Saved in:
8
Global accounting convergence and the potential adoption of IFRS by the US (Part II) : political factors and future scenarios for US accounting standards
Hail, Luzi
;
Leuz, Christian
;
Wysocki, Peter
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
4
,
pp. 567-588
Persistent link: https://www.econbiz.de/10008839883
Saved in:
9
Accounting for public hospitals : a case study of modified GAAP
Ellwood, Sheila
- In:
Abacus : a journal of accounting, finance and business …
44
(
2008
)
4
,
pp. 399-422
Persistent link: https://www.econbiz.de/10003793412
Saved in:
10
Rules and accounting : vagueness in conceptual frameworks
Penno, Mark C.
- In:
Accounting horizons : a quarterly publication of the …
22
(
2008
)
3
,
pp. 339-351
Persistent link: https://www.econbiz.de/10003763253
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