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Die Neuregelung zur Bilanzierung des derivativen Goodwill nach SFAS 141 und 142 auf dem Prüfstand
Hitz, Jörg-Markus; Kuhner, Christoph - In: WPg : Kompetenz schafft Vertrauen 55 (2002) 6, pp. 273-287
Persistent link: https://www.econbiz.de/10001655983
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Goodwill impairments and chief executive officer tenure
Masters-Stout, Brenda; Costigan, Michael L.; Lovata, … - In: Critical perspectives on accounting : an international … 19 (2008) 8, pp. 1370-1383
Persistent link: https://www.econbiz.de/10003793242
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Accounting for business combinations : do purchase price allocations matter?
Paugam, Luc; Astolfi, Pierre; Ramond, Olivier - In: Journal of accounting and public policy 34 (2015) 4, pp. 362-391
Persistent link: https://www.econbiz.de/10011377576
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Strukturelle Probleme bei der Implementierung des Goodwill-Impairment-Tests : der Ansatz von IAS 36 im Vergleich zu US-GAAP
Lüdenbach, Norbert; Hoffmann, Wolf-Dieter - In: WPg : Kompetenz schafft Vertrauen 57 (2004) 19, pp. 1068-1077
Persistent link: https://www.econbiz.de/10002360379
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Unternehmensbewertung für Bilanzierungszwecke : neue Herausforderungen für den Berufsstand durch den impairment-Ansatz von FAS 142?
Lüdenbach, Norbert; Schulz, Roland - In: WPg : Kompetenz schafft Vertrauen 55 (2002) 10, pp. 489-499
Persistent link: https://www.econbiz.de/10001670649
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The effect of SFAS 142 on the ability of goodwill to predict future cash flows
Lee, Cheol - In: Journal of accounting and public policy 30 (2011) 3, pp. 236-255
Persistent link: https://www.econbiz.de/10009130492
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Environmental R&D and the uncertainty of future earnings
Johnston, Derek - In: Journal of accounting and public policy 31 (2012) 6, pp. 593-609
Persistent link: https://www.econbiz.de/10009696269
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Depreciation of business R&D capital
Li, Wendy C. Y.; Hall, Bronwyn H. - 2016
Persistent link: https://www.econbiz.de/10011560607
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Alternative perspectives to deal with auditors' agency problem
Gavious, Ilanit - In: Critical perspectives on accounting : an international … 18 (2007) 4, pp. 451-467
Persistent link: https://www.econbiz.de/10003472061
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A revised classification pattern of hospital financial ratios
Zeller, Thomas L. - In: Journal of accounting and public policy 15 (1996) 2, pp. 161-182
Persistent link: https://www.econbiz.de/10001209265