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Inwieweit eignen sich die International Accounting Standards für die steuerliche Gewinnermittlung?

Spengel, Christoph - 2002

Zwischen den International Accounting Standards (IAS) und der Steuerpolitik der Europäischen Kommission zeichnet sich …

Persistent link: https://www.econbiz.de/10013428495

Invitation to comment [and relevant IFRS guidance]

2007

Persistent link: https://www.econbiz.de/10003409111

SFAS 157 fair value measurements

2007

Persistent link: https://www.econbiz.de/10003409113

Earnings baths by bank CEOs during turnovers

Bornemann, Sven; Pfingsten, Andreas; Kick, Thomas; … - 2014

accounting, during their first (partial) year in charge, (2) incoming CEOs from outside the bank take a larger earnings bath than …

Persistent link: https://www.econbiz.de/10010249661

Loan loss provisioning and procyclicality : evidence from an expected loss model

Domikowsky, Christian; Bornemann, Sven; Düllmann, Klaus; … - 2014

expected loss model in IFRS 9. This study contributes to the extant literature by separately analyzing the cyclical effects of …

Persistent link: https://www.econbiz.de/10010465580

New economy accounting : why are broad-based stock options plans so attractive?

Hess, Dieter - 2000

in U.S. companies. This paper shows the tax implications and accounting rules for stock option plans. By comparison of … the tax and accounting rules for different compensation schemes we show that the popularity of stock options may be mainly … due to the U.S. Generally Accepted Accounting Principles (US-GAAP) which require no charge to earnings for speciffically …

Persistent link: https://www.econbiz.de/10013428338