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~subject:"Accounting standards"
~subject:"Geschäftswert"
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Search: subject_exact:"IFRS"
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Accounting standards
Geschäftswert
IFRS
10,587
Deutschland
2,497
Germany
2,233
Bilanzierungsgrundsätze
1,770
Rechnungswesen
1,601
Accounting
1,590
Jahresabschluss
1,543
International Financial Reporting Standards
1,541
Financial statement
1,426
Welt
1,167
Bilanzrecht
1,162
World
1,162
Accounting law
1,124
Bilanzierung
1,084
Balancing accounts
1,073
Fair value accounting
943
Fair-Value-Bilanzierung
941
Rechnungslegung
928
USA
830
United States
794
Bilanzpolitik
781
Bilanzielle Bewertung
773
Accounting valuation
769
Accounting policy
751
Konzernabschluss
740
International Accounting Standards
715
EU-Staaten
705
EU countries
704
Consolidated financial statements
664
Unternehmenspublizität
580
Corporate disclosure
579
Goodwill
450
Bilanz
434
SME
406
KMU
402
Wirtschaftsprüfung
389
Financial audit
382
Bank
374
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404
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382
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Article
1,316
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813
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6
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1,095
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1,095
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204
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204
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178
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150
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90
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85
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85
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83
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54
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53
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34
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29
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29
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23
Sammelwerk
23
Case study
21
Fallstudie
21
Aufsatzsammlung
15
Mehrbändiges Werk
13
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13
Conference paper
11
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11
Handbuch
11
Konferenzbeitrag
11
Glossar enthalten
9
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9
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8
Ratgeber
8
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5
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4
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4
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4
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3
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2
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English
1,395
German
729
French
7
Undetermined
6
Croatian
1
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1
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Küting, Karlheinz
22
Wüstemann, Jens
17
Zwirner, Christian
16
Harris, Peter
15
Ballwieser, Wolfgang
13
Carlin, Tyrone M.
13
Finch, Nigel
13
Pellens, Bernhard
13
Kirsch, Hanno
12
Sellhorn, Thorsten
12
Tarca, Ann
12
Daske, Holger
11
Glaum, Martin
11
Wagenhofer, Alfred
11
Wirth, Johannes
11
Fülbier, Rolf Uwe
10
Henry, Elaine
10
Lüdenbach, Norbert
10
Nobes, Christopher
10
Schildbach, Thomas
10
Bischof, Jannis
9
Gassen, Joachim
9
Holzmann, Oscar J.
9
Kümpel, Thomas
9
Ramanna, Karthik
9
Weber, Claus-Peter
9
Born, Karl
8
Ernstberger, Jürgen
8
Gebhardt, Günther
8
Haaker, Andreas
8
Haller, Axel
8
Leuz, Christian
8
Schultze, Wolfgang
8
Sunder, Shyam
8
Baetge, Jörg
7
Buchholz, Rainer
7
Christensen, Theodore E.
7
Coenenberg, Adolf Gerhard
7
Dobler, Michael
7
Hachmeister, Dirk
7
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Institution
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Ernst & Young <London> / International Financial Reporting Group
8
International Accounting Standards Board
6
Ernst & Young <London>
5
Deloitte LLP
4
Springer Fachmedien Wiesbaden
4
Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart>
3
CFA Institute <Charlottesville, Va.>
2
Deloitte & Touche Wirtschaftsprüfungsgesellschaft
2
Europäische Kommission
2
International Accounting Standards Committee
2
Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft / Arbeitskreis Externe Unternehmensrechnung
2
Universität Mannheim
2
Verlag Dr. Kovač
2
AEI-Brookings Joint Center for Regulatory Studies
1
American Enterprise Institute for Public Policy Research
1
Centre for Economic Policy Research
1
Conference on Research in Accounting
1
De Gruyter Oldenbourg
1
Erich-Schmidt-Verlag <Berlin>
1
Ernst & Young / International Financial Reporting Group
1
Europäische Kommission / Generaldirektion Finanzstabilität, Finanzdienstleistungen und Kapitalmarktunion
1
Frankreich / Conseil d'Analyse Economique
1
Grimaldi Studio Legale
1
Institute of Chartered Accountants in England and Wales
1
Inter-American Development Bank / Sustainable Development Department
1
International Accounting Standards Committee / Standing Interpretations Committee
1
International Center for Monetary and Banking Studies <Genf>
1
Johannes Gutenberg-Universität Mainz
1
KPMG Deutsche Treuhand-Gesellschaft <Düsseldorf>
1
KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft
1
Linde Verlag
1
Maastricht Research School of Economics of Technology and Organizations
1
National Bureau of Economic Research
1
Pannell Kerr Forster
1
Peter Lang GmbH
1
PriceWaterhouseCoopers LLP <London> / Accounting Consulting Services
1
Spark Legal Network
1
Technische Universität Dresden
1
USA / Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises
1
University of Chicago / Institute of Professional Accounting
1
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
74
WPg : Kompetenz schafft Vertrauen
33
IRZ : Zeitschrift für internationale Rechnungslegung
28
Accounting in Europe
22
Betriebs-Berater : BB
21
Journal of international accounting auditing & taxation
21
The IASB: the standards and their widespread adoption
21
The accounting review : a publication of the American Accounting Association
21
Accounting horizons : a quarterly publication of the American Accounting Association
19
Der Betrieb
18
Issues in accounting education
18
Advances in accounting : a research annual
17
Betriebswirtschaftliche Forschung und Praxis : BFuP
17
The journal of corporate accounting & finance
16
Global edition
15
International GAAP ... : generally accepted accounting practice under international financial reporting standards
15
Australian accounting review
14
The international journal of accounting : TIJA
14
Abacus : a journal of accounting, finance and business studies
13
Journal of accounting & economics
13
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
13
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
12
Journal of accounting and public policy
12
Journal of business & economics research
12
Research in accounting regulation
12
SpringerLink / Bücher
12
International journal of accounting, auditing and performance evaluation : IJAAPE
11
European accounting review
10
International business and economics research journal
10
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
10
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
9
Accounting perspectives : a journal of The Canadian Academic Accounting Association
9
Critical perspectives on accounting : an international journal for social and organizational accountability
9
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
9
International journal of accounting and information management
9
International journal of critical accounting : IJCA
9
Journal of accounting & management information systems : JAMIS
9
Journal of business finance & accounting : JBFA
9
Journal of international accounting research
9
Accounting and business research
8
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Source
All
ECONIS (ZBW)
2,128
RePEc
6
EconStor
1
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81
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90
of
2,135
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81
Stakeholder conflict and standard-setting foundation oversight
Convery, Amanda M.
;
Kaufman, Matt
;
Warfield, Terry D.
- In:
Journal of accounting and public policy
42
(
2023
)
6
,
pp. 1-17
Persistent link: https://www.econbiz.de/10014461631
Saved in:
82
Motivation of discretionary goodwill impairments
Yang, Shengyi
;
Zhu, Shaoying
- In:
Research in international business and finance
66
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014462209
Saved in:
83
Does tax deductibility affect goodwill impairment decisions?
Khalil, Sarah
;
Romney, Miles
;
Utke, Steven
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
2
,
pp. 117-146
Persistent link: https://www.econbiz.de/10014384778
Saved in:
84
The response of Australian firms to AASB 138 disallowing the recognition of internally generated identifiable intangibles
Ho, Shawn
;
Sidhu, Baljit
;
Yang, Fan
- In:
Accounting and finance
63
(
2023
)
3
,
pp. 3609-3641
Persistent link: https://www.econbiz.de/10014375362
Saved in:
85
Dialogue with standard setters : amendments to IAS 1 regarding non-current liabilities with covenants
Bianchi, Stefano
- In:
Financial reporting : journal of financial communication
(
2021
)
1
,
pp. 127-134
Persistent link: https://www.econbiz.de/10014489721
Saved in:
86
The effect of time orientation in languages on the recognition of goodwill impairment losses
Alshehabi, Ahmad
;
Halabi, Hussein
;
Afrifa, Godfred
- In:
The international journal of accounting
58
(
2023
)
4
,
pp. 1-47
Persistent link: https://www.econbiz.de/10014494054
Saved in:
87
A roadmap for triggering the convergence of global ESG disclosure standards : lessons from the IFRS foundation and stakeholder engagement
Zaid, Mohammad A. A.
;
Issa, Ayman
- In:
Corporate governance : international journal of …
23
(
2023
)
7
,
pp. 1648-1669
Persistent link: https://www.econbiz.de/10014430942
Saved in:
88
Harmonized accounting standards and investment beauty contests
Jiang, Xu
;
Tang, Chao
;
Zhang, Gaoqing
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 377-404
Persistent link: https://www.econbiz.de/10014431553
Saved in:
89
The goodwill impairment test under IFRS : objective, effectiveness and alternative approaches
Hellman, Niclas
;
Hjelström, Tomas
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-18
Persistent link: https://www.econbiz.de/10014434928
Saved in:
90
Did the fasb codification reduce the complexity of applying U.S. GAAP?
Binz, Oliver
;
Hills, Robert
;
Kubic, Matthew
- In:
Journal of accounting research
61
(
2023
)
5
,
pp. 1479-1530
Persistent link: https://www.econbiz.de/10014436521
Saved in:
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