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~isPartOf:"Accounting in Europe"
~isPartOf:"Betriebswirtschaftliche Forschung und Praxis : BFuP"
~isPartOf:"Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Credit risk"
~subject:"Fair value accounting"
~subject:"Konzernabschluss"
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Search: subject_exact:"Internationale Rechnungslegungsstandards"
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Credit risk
Fair value accounting
Konzernabschluss
IFRS
249
Accounting standards
54
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54
Deutschland
40
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40
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Zwirner, Christian
6
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2
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2
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McInnis, John
2
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Accounting in Europe
Betriebswirtschaftliche Forschung und Praxis : BFuP
Corporate finance : Finanzierung, Kapitalmarkt, Bewertung, Mergers & Acquisitions
The accounting review : a publication of the American Accounting Association
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
105
IRZ : Zeitschrift für internationale Rechnungslegung
51
WPg : Kompetenz schafft Vertrauen
46
Der Betrieb
30
Betriebs-Berater : BB
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22
The Routledge companion to fair value and financial reporting
17
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
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Abacus : a journal of accounting, finance and business studies
14
Review of accounting studies
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Journal of accounting & economics
12
Journal of business economics : JBE
12
Advances in accounting : a research annual
11
Rechnungslegung und Wirtschaftsprüfung : RW
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Europäische Hochschulschriften / 5
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Lehrbuch
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Jahrbuch für Controlling und Rechnungswesen
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Journal of risk management in financial institutions
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Zeitschrift für das gesamte Kreditwesen : Pflichtblatt der Frankfurter Wertpapierbörse
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Journal of accounting, auditing & finance
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NWB Studium Betriebswirtschaft
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Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
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The international journal of accounting : TIJA
8
The journal of risk model validation
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Accounting forum : advancing the interdisciplinary and global connection of accounting research
7
Issues in accounting education
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Journal of accounting, auditing & finance : JAAF
7
The journal of applied business research
7
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
6
Auditing : a journal of practice & theory
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Australian accounting review
6
Bilanz-, Prüfungs- und Steuerwesen
6
Journal of business finance & accounting : JBFA
6
Journal of international accounting research
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ECONIS (ZBW)
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21
Does fair value accounting provide more useful financial statements than current GAAP for banks?
McInnis, John
;
Yu, Yong
;
Yust, Christopher G.
- In:
The accounting review : a publication of the American …
93
(
2018
)
6
,
pp. 257-279
Persistent link: https://www.econbiz.de/10011966808
Saved in:
22
Kapitalisierungszinssätze in der Unternehmensbewertung : eine empirische Analyse inländischer IFRS-Konzernabschlüsse 2016
Zwirner, Christian
- In:
Corporate finance : Finanzierung, Kapitalmarkt, …
8
(
2017
)
7/8
,
pp. 248-253
Persistent link: https://www.econbiz.de/10011782208
Saved in:
23
Auditing challenging fair value measurements : evidence from the field
Cannon, Nathan H.
;
Bedard, Jean C.
- In:
The accounting review : a publication of the American …
92
(
2017
)
4
,
pp. 81-114
Persistent link: https://www.econbiz.de/10011741566
Saved in:
24
The impact of SEC disclosure monitoring on the uncertainty of fair value estimate
Bens, Daniel A.
;
Cheng, Mei
;
Neamtiu, Monica
- In:
The accounting review : a publication of the American …
91
(
2016
)
2
,
pp. 349-375
Persistent link: https://www.econbiz.de/10011458928
Saved in:
25
Ownership structure and accounting method choice : a study of European real estate companies
Mäki, Juha
;
Somoza-Lopez, Antonio
;
Sundgren, Stefan
- In:
Accounting in Europe
13
(
2016
)
1
,
pp. 1-19
Persistent link: https://www.econbiz.de/10012154380
Saved in:
26
Impairments of Greek government bonds under IAS 39 and IFRS 9 : a case study
Gebhardt, Günther
- In:
Accounting in Europe
13
(
2016
)
2
,
pp. 169-196
Persistent link: https://www.econbiz.de/10012154533
Saved in:
27
The interaction of the IFRS 9 expected loss approach with supervisory rules and implications for financial stability
Novotny-Farkas, Zoltán
- In:
Accounting in Europe
13
(
2016
)
2
,
pp. 197-227
Persistent link: https://www.econbiz.de/10012154538
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28
Expected-loss-based accounting for impairment of financial instruments : the FASB and IASB proposals 2009-2016
Hashim, Noor
;
Li, Weijia
;
O'Hanlon, John
- In:
Accounting in Europe
13
(
2016
)
2
,
pp. 229-267
Persistent link: https://www.econbiz.de/10012154544
Saved in:
29
Recognition versus disclosure of fair values
Müller, Maximilian André
;
Riedl, Edward J.
;
Sellhorn, …
- In:
The accounting review : a publication of the American …
90
(
2015
)
6
,
pp. 2411-2447
Persistent link: https://www.econbiz.de/10011414464
Saved in:
30
Earnings management and derivative hedging with fair valuation : evidence from the effects of FAS 133
Choe, Chong-mu
;
Mao, Connie X.
;
Upadhyay, Arun D.
- In:
The accounting review : a publication of the American …
90
(
2015
)
4
,
pp. 1437-1467
Persistent link: https://www.econbiz.de/10011337678
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