Search Results - person:"Fasshauer, Jan D." - EconBiz

The Value Relevance of Pension Fair Values and Uncertainty

Fasshauer, Jan D. - 2012

This study examines the value relevance of fair-value-based pension information using data from German companies that have adopted IFRS or US-GAAP. German companies do not tradition-ally fund pension plans externally. They therefore report large net pension obligations on their balance sheets....

Persistent link: https://www.econbiz.de/10013116708

Rechnungslegung nach IFRS über betriebliche Pensionssysteme : konzeptionelle Fragen, Berichterstattungspraxis europäischer Unternehmen und empirische Untersuchung der Wertrelevanz...

Faßhauer, Jan D. - 2010

Persistent link: https://www.econbiz.de/10009543808

Adoption of IAS 19R by Europe's premier listed companies : corridor approach versus full recognition ; summary of an ACCA research monograph

Fasshauer, Jan D.; Glaum, Martin; Street, Donna L. - In: Journal of international accounting auditing & taxation 17 (2008) 2, pp. 113-122

Persistent link: https://www.econbiz.de/10003837353

Adoption of IAS 19 by Europe's premier listed companies : corridor approach versus full recognition

Faßhauer, Jan D.; Glaum, Martin; Street, Donna L. - 2008

Persistent link: https://www.econbiz.de/10004929545

Adoption of IAS 19R by Europe's premier listed companies: Corridor approach versus full recognition

Fasshauer, Jan D.; Glaum, Martin; Street, Donna L. - In: Journal of international accounting auditing & taxation 17 (2008) 2, pp. 113

Persistent link: https://www.econbiz.de/10008149245

Adoption of IAS 19R by Europe's premier listed companies: Corridor approach versus full recognition

Fasshauer, Jan D.; Glaum, Martin; Street, Donna L. - In: Journal of international accounting auditing & taxation 17 (2008) 2, pp. 113-123

Persistent link: https://www.econbiz.de/10008892701

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