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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 71 - 80 of 163
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ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms
Arouri, Mohamed El Hedi; Lévy, Aldo; Nguyen, Duc Khuong - In: European Financial and Accounting Journal 5 (2010) 3-4, pp. 84-112
transition to the IAS/IFRS has a significant impact on the return on equity (ROE) of considered firms by increasing it by 25 …
Persistent link: https://www.econbiz.de/10010512870
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Consistencies and Inconsistencies in Financial Reporting. The Case Study of Central and Eastern Europe
BOGDAN, Victoria; CRISTEA, Stefana Maria - In: Timisoara Journal of Economics 3 (2010) 1(9), pp. 15-26
Our approach represents a real challenge. The accountancy reform in the Central and Eastern Europe is aimed at in our study from the perspective of the financial reporting systems drawn up and presented by enterprises. Our research is part of a wider study having as a goal to analyse by the...
Persistent link: https://www.econbiz.de/10009293371
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Profitability and banks’ financial statements: new data flows and interpretation methods
Tutino, Franco; Bastianini, Guido - In: BANCARIA 12 (2010) December
The introduction of Ias/Ifrs caused a deep innovation in banks’ data flow and is also inspiring the accounting standard …
Persistent link: https://www.econbiz.de/10008926989
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CONDITIONING ON ACCOUNTING MODELS, APPLICATION AND OFFER OF ACCOUNTING INFORMATION
D, Assoc. Prof. Valeriu Brabete Ph. - In: Annals of University of Craiova - Economic Sciences Series 3 (2010) 38, pp. 10-10
The accounting classification make nothing else than suggest how diverse the regulations and the accounting practices. In spite of the differences existing between the national accounting systems, there are still numerous cultural, social, political and of other nature conditions, that allow us...
Persistent link: https://www.econbiz.de/10009143863
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Le processus d'appropriation du référentiel IAS/IFRS : Une analyse des pratiques organisationnelles
Couleau-Dupont, Annelise - HAL - 2010
L'article vise à présenter le processus d'appropriation du référentiel IAS/IFRS au sein des organisations considérées … sur deux études de cas, permet de montrer que le référentiel IAS/IFRS, comme tout outil de gestion, est générateur de …'un outil de gestion, en l'occurrence du référentiel IAS/IFRS. …
Persistent link: https://www.econbiz.de/10008792145
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The origin of stock-market crashes: proposal for a mimetic model using behavioral assumptions and an analysis of legal mimicry
Levy, Aldo; Bensimhon, Larry - HAL - 2010
legislative alignment of financial accounting data. In fact, the new IAS-IFRS standards have produced certain pernicious …
Persistent link: https://www.econbiz.de/10009022041
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THE IAS/IFRS STANDARDS SYSTEM BETWEEN HARMONIZATION AND DEFORMITY
Elena, Hlaciuc; Marian, Socoliuc; Dorel, Mates - In: Annals of Faculty of Economics 1 (2010) 2, pp. 868-874
obstruct the global efficiency of the market .The obligatory adoption of the current IAS/IFRS norms for the creation of the …
Persistent link: https://www.econbiz.de/10008829675
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ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms
AROURI, Mohamed El Hedi; LÉVY, Aldo; NGUYEN, Duc Khuong - In: European Financial and Accounting Journal 2010 (2010) 3, pp. 84-112
transition to the IAS/IFRS has a significant impact on the return on equity (ROE) of considered firms by increasing it by 25 …
Persistent link: https://www.econbiz.de/10011195373
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The Accounting Systems of the Main Member States of the EU
Ionel, Bostan; Veronica, Grosu; Eugenia, Iancu - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 1441-1444
The obligation to make financial statements according to the IAS/IFRS allows the European groups, with branches in … local norms, publishing only the balance sheet according to the IAS/IFRS. Many of the economical analysts assume that the …
Persistent link: https://www.econbiz.de/10008854818
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Evolution and Tendencies Concerning the Romanian Insurance Accounting
Mihaela, Botea Elena; Nicoleta, Sahlian Daniela - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 1451-1456
accounting. In Romania, this branch adopted the IAS/IFRS. …
Persistent link: https://www.econbiz.de/10008854945
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