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~isPartOf:"South African journal of accounting research"
~subject:"Fair-Value-Bilanzierung"
~subject:"Geschäftswert"
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Fair-Value-Bilanzierung
Geschäftswert
IFRS
13
South Africa
6
Südafrika
6
Accounting
4
Fair value accounting
4
Rechnungswesen
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IFRS 3
3
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Goodwill
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IFRS 15
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International Financial Reporting Standards
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fair value
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Einkommensteuer
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Brümmer, L. M.
1
Coetsee, Daniël
1
De Villiers, Charl
1
Eloff, Anne-Marie
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Hall, J. H.
1
Hewlett, Valencia
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Louw, Elmarie
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South African journal of accounting research
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
55
IRZ : Zeitschrift für internationale Rechnungslegung
37
The accounting review : a publication of the American Accounting Association
25
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
18
The Routledge companion to fair value and financial reporting
17
WPg : Kompetenz schafft Vertrauen
17
Abacus : a journal of accounting, finance and business studies
16
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
16
Advances in accounting : a research annual
15
Australian accounting review
14
Review of accounting studies
14
Betriebswirtschaftliche Forschung und Praxis : BFuP
12
Journal of accounting & economics
12
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
10
Issues in accounting education
10
Journal of international accounting auditing & taxation
10
SpringerLink / Bücher
10
The international journal of accounting : TIJA
10
Accounting in Europe
9
Der Betrieb
9
Corporate finance / Biz
8
Journal of accounting, auditing & finance
8
Journal of international accounting research
8
Accounting forum : advancing the interdisciplinary and global connection of accounting research
7
Accounting horizons : a quarterly publication of the American Accounting Association
7
Auditing : a journal of practice & theory
7
Betriebs-Berater : BB
7
Critical perspectives on accounting : an international journal for social and organizational accountability
7
Journal of business economics : JBE
7
Journal of business finance & accounting : JBFA
7
Research in accounting regulation
7
Corporate Governance und Interne Revision : Handbuch für die Neuausrichtung des Internal Auditings
6
European accounting review
6
International journal of accounting and information management
6
Jahrbuch für Controlling und Rechnungswesen
6
Journal of accounting, auditing & finance : JAAF
6
Journal of business & economics research
6
Accounting perspectives : a journal of The Canadian Academic Accounting Association
5
European financial and accounting journal : EFAJ
5
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ECONIS (ZBW)
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1
Compliance with goodwill impairment disclosure and reasons provided by management : evidence from South Africa
Louw, Elmarie
;
Hall, J. H.
;
Brümmer, L. M.
- In:
South African journal of accounting research
38
(
2024
)
2
,
pp. 91-112
Persistent link: https://www.econbiz.de/10014530264
Saved in:
2
An analysis of the extent and use of fair value by JSE Top 40 companies
Van Zijl, Wayne
;
Hewlett, Valencia
- In:
South African journal of accounting research
36
(
2022
)
2
,
pp. 81-104
Persistent link: https://www.econbiz.de/10013270541
Saved in:
3
The underlying concepts of the definition of a liability in financial reporting : a doctrinal research perspective
Coetsee, Daniël
- In:
South African journal of accounting research
35
(
2021
)
1
,
pp. 20-41
Persistent link: https://www.econbiz.de/10012384049
Saved in:
4
The value-relevance of goodwill reported under
IFRS
3 versus IAS 22
Eloff, Anne-Marie
;
De Villiers, Charl
- In:
South African journal of accounting research
29
(
2015
)
1/2
,
pp. 162-176
Persistent link: https://www.econbiz.de/10011688791
Saved in:
5
Fair value accounting by listed South African companies in the non-financial sector
Razak, M. H. Y.
;
Stainbank, L. J.
- In:
South African journal of accounting research
32
(
2018
)
1
,
pp. 1-24
Persistent link: https://www.econbiz.de/10012051202
Saved in:
6
Peculiarities of the fair value taxation regime for financial instruments
Maroun, Warren
- In:
South African journal of accounting research
29
(
2015
)
1/2
,
pp. 151-161
Persistent link: https://www.econbiz.de/10011688788
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