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  • Search: subject:"IAS IFRS"
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Year of publication
Subject
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IAS/IFRS 82 IFRS 27 Jahresabschluss 19 Bilanzierung 14 IAS IFRS 14 Kontierung 14 Rechnungswesen 13 Accounting standards 10 France 10 IAS-IFRS 10 Accounting 9 Abschreibung 7 Betriebswirtschaftliche Auswertung 7 Bilanzierungsgrundsätze 7 Kennzahlen 7 financial statements 7 normes IAS/IFRS 6 Accounting law 5 Bilanzrecht 5 EU countries 5 EU-Staaten 5 Financial statement 5 IASB 5 Romania 5 transition 5 Bank 4 Developing countries 4 Europe 4 Germany 4 IAS / IFRS 4 IAS/IFRS Adoption 4 International Accounting Standards 4 International Financial Reporting Standards 4 Mezinárodní účetní standardy IAS/IFRS 4 National accounting regulations 4 Tunisia 4 US GAAP 4 Unachieved harmonization 4 Welt 4 World 4
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Online availability
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Free 97 Undetermined 32
Type of publication
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Article 99 Book / Working Paper 64
Type of publication (narrower categories)
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Article in journal 31 Aufsatz in Zeitschrift 31 Article 3 research-article 3 Aufsatz im Buch 2 Book section 2 Working Paper 1
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Language
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English 61 Undetermined 59 French 22 German 14 Czech 2 Spanish 2 Danish 1 Italian 1 Romanian 1
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Author
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Bornhofen, Manfred 14 Bornhofen, Martin C. 14 Demaria, Samira 8 Lepadatu, Gheorghe 6 Casta, Jean-François 5 Couleau-Dupont, Annelise 5 Dufour, Dominique 5 Barbu, Elena 4 Clavier, Julien 4 Damak-Ayadi, Salma 4 Klibi, Mohamed Faker 4 Ramond, Olivier 4 Černý, Václav 4 Alexandre, Hervé 3 Boumediene, Salem Lotfi 3 Brabete, Valeriu 3 Escaffre, Lionel 3 Hlaciuc, Elena 3 NISTOR, Carmen 3 PUIU, Monica 3 Apetri, Anisoara Niculina 2 Avelé, Donatien 2 Batsch, Laurent 2 Bensimhon, Larry 2 Bessire, Dominique 2 Bostan, Ionel 2 Boumediene, Emna 2 Degos, Jean-Guy 2 Demolli, Eric 2 Dragan, Cristian 2 Drago, Danilo 2 Dumontier, Pascal 2 Fabre, Karine 2 Farjaudon, Anne-Laure 2 Feleagă, Liliana 2 Feleagă, Niculae 2 Filip, Crina 2 GROSU, Veronica 2 Grosu, Veronica 2 Haller, Axel 2
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Institution
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HAL 31 Université Paris-Dauphine (Paris IX) 10 Faculdade de Economia, Universidade do Porto 2 Université Paris-Dauphine 2 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 2 Internationella Handelshögskolan, Högskolan i Jönköping 1 Zentrum für Europäische Wirtschaftsforschung (ZEW) 1
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Published in...
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Post-Print / HAL 30 Economics Papers from University Paris Dauphine 9 Springer eBook Collection 8 Bornhofen Buchführung 2 LB 6 Bornhofen Buchführung 2 LÖ 6 Český finanční a účetní časopis 6 The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration 5 Annals of Faculty of Economics 4 Knowledge Horizons - Economics 4 Annales Universitatis Apulensis Series Oeconomica 3 Annals of University of Craiova - Economic Sciences Series 3 Acta Oeconomica Pragensia 2 African journal of accounting, auditing and finance : AJAAF 2 CIRIEC-España, revista de economía pública, social y cooperativa 2 European Financial and Accounting Journal 2 European Research Studies Journal 2 FEP Working Papers 2 FINANCIAL REPORTING 2 International Journal of Academic Research in Accounting, Finance and Management Sciences 2 International Journal of Accounting, Auditing and Performance Evaluation 2 International journal of critical accounting : IJCA 2 Journal of Financial Regulation and Compliance 2 MPRA Paper 2 Open Access publications from Université Paris-Dauphine 2 Ovidius University Annals, Economic Sciences Series 2 SEA - Practical Application of Science 2 The journal of applied business research 2 ZEW Discussion Papers 2 Abacus : a journal of accounting, finance and business studies 1 Accounting & taxation : AT 1 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 1 Accounting forum : advancing the interdisciplinary and global connection of accounting research 1 Acta Universitatis Bohemiae Meridionales 1 Acta Universitatis Danubius / Oeconomica 1 Acta Universitatis Danubius. OEconomica 1 African Journal of Accounting, Auditing and Finance 1 Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice 1 Annals of Spiru Haret University, Economic Series 1 Annals of the University of Petrosani, Economics 1 Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University 1
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Source
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RePEc 107 ECONIS (ZBW) 47 EconStor 4 Other ZBW resources 3 BASE 2
Showing 91 - 100 of 163
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DIVULGATION FINANCIERE ET TRANSITION AUX IAS-IFRS LE ROLE DU COMITE D'AUDIT ET DES AUDITEURS
Demolli, Eric; Dufour, Dominique - HAL - 2009
Le passage au nouveau référentiel IFRS a imposé aux sociétés concernées un important effort de communication. Cet article a pour objet d'une part d'étudier le contenu de l'information quantitative afférente aux impacts de la transition sur les comptes annuels et sur le tableau de flux...
Persistent link: https://www.econbiz.de/10008790444
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L'application des normes IAS/IFRS dans l'Union Européenne : Outil de gouvernance d'entreprise ou de gouvernance mondiale ?
Barbu, Elena; Baker, C. Richard - HAL - 2009
Cette recherche tente de répondre à la question de savoir si l'application des normes IAS/IFRS répond à un impératif de … dans l'application des IAS/IFRS dans l'Union Européenne. …
Persistent link: https://www.econbiz.de/10008791106
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Normes comptables, normes prudentielles et normes de gouvernance : « la colonisation du monde vécu par les systèmes techniques »
Bessire, Dominique - HAL - 2009
de diffusion de trois corps de normes qui sont au cœur du capitalisme financier – normes IAS-IFRS, normes de Bâle I et II …
Persistent link: https://www.econbiz.de/10008791700
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L'EXPERIENCE DE LA ROUMANIE DANS L'APPLICATION DES NORMES IAS/IFRS
Ristea, Mihai; Jianu, Ionel - HAL - 2009
La transition aux normes IAS/IFRS est une construction technique complexe qui suppose des ressources significatives … manière dans laquelle s'est réalisée la mise en oeuvre des normes IAS/IFRS en Roumanie, par la réflexion sur des changements … qui a visé, d'abord, l'harmonisation avec les directives comptables européennes et les normes IAS/IFRS (du passé), la …
Persistent link: https://www.econbiz.de/10008791842
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A RESEARCH ON THE FINANCIAL DISCLOSURE CHOICES WITHIN LISTED COMPANIES
CALU, Daniela Artemisa; DUMITRU, Madalina; PITULICE, … - In: The Annals of the "Stefan cel Mare" University of … 9 (2009) 1(9), pp. 209-218
Romanian listed companies must prepare and present their financial statements according to IAS/IFRS standards. These …
Persistent link: https://www.econbiz.de/10008677457
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COMPARATIVE STUDY REGARDING EVOLUTION OF THE HARMONISATION OF THE ACCOUNTING PROCESS AT NATIONAL, EUROPEAN AND INTERNATIONAL LEVEL
ARION, Felix; GROSU, Veronica; PERES, Cristian; COTLET, … - In: The Annals of the "Stefan cel Mare" University of … 9 (2009) 1(9), pp. 243-251
Contemporary evolution of accounting is marked by three phenomenons: normalisation, harmonisation and internationalisation. In present is manifesting more and more the contingencies in the national sphere in accounting in the favour of global alignment in the field, and which has as result...
Persistent link: https://www.econbiz.de/10008677463
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EVALUATION AND RECOGNITION OF INTANGIBLE FIXED ASSETS IN ACCORDANCE WITH NATIONAL AND INTERNATIONAL FINANCIAL REPORTING STANDARDS IAS / IFRS
MATES, Dorel; HLACIUC, Elena; SOCOLIUC, Marian - In: The Annals of the "Stefan cel Mare" University of … 9 (2009) 2(10), pp. 157-162
In a post-industrial economy based on knowledge, the value of business does not given only by physical production capacities, but also by other intangible components such as: trademarks, know-how, patents, technical drawings, etc. Many companies may be very valuable because of the control held...
Persistent link: https://www.econbiz.de/10008677467
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ACCOUNTING ALTERNATIVE TREATMENTS REGARDING FIXED ASSETS - A NATIONAL AND INTERNATIONAL APPROACH
PERES, Ion; COTLET, Dumitru; GROSU, Veronica - In: The Annals of the "Stefan cel Mare" University of … 9 (2009) 2(10), pp. 173-180
standards of accountancy IAS/IFRS, in editing and publishing the accounting period balance and of that reinforced balance, for …
Persistent link: https://www.econbiz.de/10008677524
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Crises financières : rôle de l'information et mimétisme légal
Levy, Aldo; Bensimhon, Larry - HAL - 2009
des comptabilités financières. Les normes IAS-IFRS auraient eu des effets procycliques engendrés par un " mimétisme légal …
Persistent link: https://www.econbiz.de/10009022054
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L'évaluation comptable de l'immatériel dans les entreprises high-tech
Aribou, Mohamed-Larbi - HAL - 2009
Cet article cherche à étudier l'impact de l'introduction des normes IAS/IFRS sur l'évaluation comptable des actifs …
Persistent link: https://www.econbiz.de/10008792636
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