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~subject:"Accounting policy"
~subject:"Accounting standards"
~subject:"Accounting valuation"
~subject:"Bilanzpolitik"
~subject:"Financial statement analysis"
~subject:"Financial statement"
~subject:"United States"
~subject:"Unternehmenspublizität"
~type_genre:"Article in journal"
~type_genre:"Case study"
~type_genre:"Conference paper"
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Search: "IFRS"
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Accounting policy
Accounting standards
Accounting valuation
Bilanzpolitik
Financial statement analysis
Financial statement
United States
Unternehmenspublizität
IFRS
5,408
Bilanzierungsgrundsätze
870
Deutschland
841
Germany
836
Accounting
812
Rechnungswesen
801
Jahresabschluss
628
Fair value accounting
562
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562
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555
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555
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475
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474
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462
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460
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447
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447
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399
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399
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391
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355
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346
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277
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265
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240
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240
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215
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214
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199
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196
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196
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194
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187
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765
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219
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2,520
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35
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2,522
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475
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405
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336
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204
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188
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133
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130
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75
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43
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41
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39
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36
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23
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19
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19
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15
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15
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14
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8
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706
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3
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1
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1
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Küting, Karlheinz
28
Kirsch, Hanno
25
Zülch, Henning
25
Kümpel, Thomas
21
Müller, Stefan
16
Sellhorn, Thorsten
16
Lüdenbach, Norbert
15
Zwirner, Christian
13
Harris, Peter
12
Gassen, Joachim
11
Glaum, Martin
11
Holzmann, Oscar J.
11
Schmidt, Martin
11
Street, Donna L.
11
Daske, Holger
10
Henry, Elaine
10
Nobes, Christopher
10
Schildbach, Thomas
10
Tsalavoutas, Ioannis
10
Freiberg, Jens
9
Hellman, Niclas
9
Iatridis, George
9
Landsman, Wayne R.
9
Tarca, Ann
9
Bischof, Jannis
8
Carlin, Tyrone M.
8
Ernstberger, Jürgen
8
Finch, Nigel
8
Sami, Heibatollah
8
Wagenhofer, Alfred
8
Walker, Martin
8
Wüstemann, Jens
8
André, Paul
7
Barth, Mary E.
7
Detzen, Dominic
7
Dobler, Michael
7
Fülbier, Rolf Uwe
7
Gebhardt, Günther
7
Gordon, Elizabeth A.
7
Haaker, Andreas
7
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Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart>
4
Europäische Kommission
2
Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft / Arbeitskreis Externe Unternehmensrechnung
2
Published in...
All
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
162
IRZ : Zeitschrift für internationale Rechnungslegung
81
WPg : Kompetenz schafft Vertrauen
65
The international journal of accounting : TIJA
55
The accounting review : a publication of the American Accounting Association
51
Betriebs-Berater : BB
44
Der Betrieb
44
Betriebswirtschaftliche Forschung und Praxis : BFuP
43
Journal of international accounting auditing & taxation
43
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
39
Accounting horizons : a quarterly publication of the American Accounting Association
35
Accounting in Europe
35
Advances in accounting : a research annual
34
Journal of international accounting research
31
Journal of accounting & economics
29
The journal of corporate accounting & finance
29
Abacus : a journal of accounting, finance and business studies
28
Australian accounting review
27
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
26
Research in accounting regulation
26
International journal of accounting, auditing and performance evaluation : IJAAPE
25
Issues in accounting education
25
Journal of accounting and public policy
24
European accounting review
23
European financial and accounting journal : EFAJ
23
Journal of accounting & management information systems : JAMIS
22
PiR
22
International business and economics research journal
21
Review of accounting studies
21
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
19
International journal of accounting and information management
19
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
18
Accounting perspectives : a journal of The Canadian Academic Accounting Association
17
Jahrbuch für Controlling und Rechnungswesen
17
The journal of applied business research
17
Journal of accounting, auditing & finance
16
International journal of critical accounting : IJCA
15
International journal of managerial and financial accounting
15
Journal of applied accounting research
15
Journal of business finance & accounting : JBFA
15
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ECONIS (ZBW)
2,555
Showing
1
-
10
of
2,555
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date (newest first)
date (oldest first)
1
Choice of participation method in setting international accounting standards : evidence from EFRAG as an intermediary for indirect participation
Gäumann, Martin
;
Dobler, Michael
- In:
The international journal of accounting
59
(
2024
)
1
,
pp. 1-55
Persistent link: https://www.econbiz.de/10014532239
Saved in:
2
Impact of
IFRS
15 adoption on performance measurement in healthcare : the case of National Health Service Foundation Trusts
Tenzer, Anita
- In:
Cogent business & management
11
(
2024
)
1
,
pp. 1-16
The International Financial Reporting Standard (
IFRS
) 15, ‘Revenue from Contracts with Customers’, became effective for … sector organisations, adopted
IFRS
for their 2009/2010 financial statements to improve the consistency and comparability of … and managers to navigate the changes this standard brings. This study analyses the impact of
IFRS
15 on the financial …
Persistent link: https://www.econbiz.de/10014521377
Saved in:
3
The effects of new accounting standards on firm value : the K-
IFRS
1116 Lease
Chung, Hae Jin
- In:
International Journal of Financial Studies : open …
10
(
2022
)
3
,
pp. 1-14
We examine how the implementation of the K-
IFRS
No.1116 Lease affects firm value. This new accounting standard mandates …
Persistent link: https://www.econbiz.de/10013368400
Saved in:
4
The impact of
IFRS
adoption on Saudi Arabia
Tlemsani, Issam
;
Hashim, Mohamed Ashmel Mohamed
; …
- In:
Journal of Islamic accounting and business research
15
(
2024
)
3
,
pp. 519-533
Persistent link: https://www.econbiz.de/10014520181
Saved in:
5
Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards : sites of dissonance or consensus
Millar, John
;
Slack, Richard
- In:
Sustainability accounting, management and policy journal
15
(
2024
)
3
,
pp. 573-604
Persistent link: https://www.econbiz.de/10014521121
Saved in:
6
Explanatory factors of the compliance with
IFRS
16 (Leases) disclosure requirements : evidence from the Portuguese stock market
Lemos, Kátia
;
Monteiro, Sónia Maria da Silva
; …
- In:
Revista globalización, competitividad y gobernabilidad …
17
(
2023
)
2
,
pp. 101-115
Persistent link: https://www.econbiz.de/10014533747
Saved in:
7
Value relevance of financial risk disclosures
Costa Neto, Arlindo Menezes da
;
Oliveira, Atelmo Ferreira de
- In:
Journal of capital markets studies
7
(
2023
)
1
,
pp. 22-37
(
IFRS
) 7. Findings - The results show that for the sample and period, the disclosure index cannot be used as an explanatory …
Persistent link: https://www.econbiz.de/10014318177
Saved in:
8
Qualitative analysis of IAS 2 capability for handling the financial information generated by cost techniques
Morshed, Amer
;
Ramadan, Abdulhadi
- In:
International Journal of Financial Studies : open …
11
(
2023
)
2
,
pp. 1-12
Using a qualitative research design, this study examined the inventory valuation conflict between financial managers and auditors and its implications for the International Accounting Standard 2 (IAS 2). This study found that the conflict arose due to the lack of precise instructions in the IAS...
Persistent link: https://www.econbiz.de/10014285287
Saved in:
9
Cross-country diversity and non-
IFRS
financial performance measures
Clinch, Greg
;
Tarca, Ann
;
Wee, Marvin
- In:
Accounting and finance
63
(
2023
)
2
,
pp. 2473-2502
Persistent link: https://www.econbiz.de/10014302103
Saved in:
10
A forward-looking
IFRS
9 methodology, focussing on the incorporation of macroeconomic and macroprudential information into expected credit loss calculation
Breed, Douw Gerbrand
;
Hurter, Jacques
;
Marimo, Mercy
; …
- In:
Risks : open access journal
11
(
2023
)
3
,
pp. 1-16
The International Financial Reporting Standard (
IFRS
) 9 relates to the recognition of an entity’s financial asset … (LGD), and exposure at default (EAD). The
IFRS
9 standard requires that the ECL model accommodates the influence of the … on impairments. This paper proposes a methodology based on principal component regression (PCR) to adjust
IFRS
9 PD term …
Persistent link: https://www.econbiz.de/10014303642
Saved in:
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