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Kapitalwertorientierte Bewertungsverfahren, internationale Rechnungslegung, Entscheidungsnützlichkeit, Zweitwertbilanzierung, Corporate Finance, immaterielle Vermögenswerte, Monte-Carlo-Simulation, Wechselkursprognose. - Income approach for valuation, international financial reporting...
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, Entscheidungsnützlichkeit, Aufsichtsrecht. - Accounting for financial instruments, financial crisis, credit risk parameters, impairment, hedge … accounting, decision usefulness, regulatory …
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rules, earnings management, Accounting Law Modernization Act (BilMoG), transitional regulations, pension accounting …, Accounting Directive Implementation Act (BilRUG), voluntary annual audits …
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quality, behavioral accounting, allocation of audit work, audit fees, earnings management, economic regulation, joint audit …, North Rhine-Westphalian municipal accounting, municipal accounting, international accounting, conversion of annual accounts …
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