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~language:"eng"
~subject:"Bilanzielle Bewertung"
~type_genre:"Aufsatz in Zeitschrift"
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Accounting horizons : a quarterly publication of the American Accounting Association
2
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1
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1
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ECONIS (ZBW)
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1
Value relevance of excess return on pension assets and pension OCI components
Yu, Kun
- In:
Accounting and business research
52
(
2022
)
4
,
pp. 347-376
Persistent link: https://www.econbiz.de/10013362765
Saved in:
2
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:
3
Did SFAS 141/142 improve the market’s understanding of net assets, goodwill, or other intangible assets?
Johnson, Peter M.
;
Lopez, Thomas J.
;
Sorensen, Trevor L.
- In:
Review of quantitative finance and accounting
56
(
2021
)
3
,
pp. 891-915
Persistent link: https://www.econbiz.de/10012498597
Saved in:
4
Has SFAS 142 improved the usefulness of goodwill impairment loss and goodwill balances for investors?
Guler, Lale
- In:
Review of managerial science
12
(
2018
)
3
,
pp. 559-592
Persistent link: https://www.econbiz.de/10011871123
Saved in:
5
The value relevance of deferred tax attributed to asset revaluations
Hanlon, Dean
;
Navissi, Farshid
;
Soepriyanto, Gatot
- In:
Journal of contemporary accounting & economics
10
(
2014
)
2
,
pp. 87-99
Persistent link: https://www.econbiz.de/10010407933
Saved in:
6
Changes in the value relevance of goodwill accounting following the adoption of IFRS 3
Hamberg, Mattias
;
Beisland, Leif Atle
- In:
Journal of international accounting auditing & taxation
23
(
2014
)
2
,
pp. 59-73
Persistent link: https://www.econbiz.de/10010439625
Saved in:
7
Asset revaluations : motives and choice of items to revalue
Choi, Tae Hee
;
Pae, Jinhan
;
Park, Sunghwa
;
Song, Younghyo
- In:
Asia-Pacific journal of accounting & economics : APJAE
20
(
2013
)
2
,
pp. 144-171
Persistent link: https://www.econbiz.de/10009759892
Saved in:
8
Costs of accounting for goodwill : accounting standards update 2011-08
Henry, Elaine
;
Holzmann, Oscar J.
- In:
The journal of corporate accounting & finance
23
(
2011/12
)
2
,
pp. 89-93
Persistent link: https://www.econbiz.de/10009499738
Saved in:
9
Financial reporting and characteristics of impairment of assets in the Republic of Serbia, according to IAS/IFRS and national regulation
Andrić, Mirko
;
Mijić, Kristina
;
Jakšić, Dejan
- In:
Economic annals
56
(
2011
)
189
,
pp. 101-116
Persistent link: https://www.econbiz.de/10009303736
Saved in:
10
The transition from the Greek accounting system to IFRS: evidence from the manufacturing sector
Georgakopoulou, Eleftheria
;
Spathis, Charalambos
; …
- In:
International journal of managerial and financial accounting
2
(
2010/11
)
1
,
pp. 4-19
Persistent link: https://www.econbiz.de/10003977829
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