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The accounting treatment of derivatives on a reporting entity's own shares : adding the new category "Equity Derivatives"
Isert, Dietmar - 2009 - 1. Aufl. 2009
Abstract: Die Bilanzierung von Finanzierungsinstrumenten und von Derivaten auf eigene Aktien wird seit Jahren zwischen …Die Bilanzierung von Finanzierungsinstrumenten und von Derivaten auf eigene Aktien wird seit Jahren zwischen dem IASB …
Persistent link: https://www.econbiz.de/10011674638
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The accounting treatment of derivatives on a reporting entity's own shares : adding the new category "Equity Derivatives"
Isert, Dietmar - 2009 - 1. Aufl.
Persistent link: https://www.econbiz.de/10012875227
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Worldwide financial reporting : the development and future of accounting standards
Benston, George J.; Bromwich, Michael; Litan, Robert E.; … - 2006
and regulation in the United Kingdom -- Corporate financial reporting and regulation in Germany -- Corporate financial …
Persistent link: https://www.econbiz.de/10002934287
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Essays on accounting theory and revenue recognition
Kierzek, Sonja - 2008
Persistent link: https://www.econbiz.de/10003751642
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International accounting standards : the full text of all international accounting standards, SIC interpretations and IAS 39 implementation guidance ; questions and answers extant...
International Accounting Standards Committee; … - London : IASB Publ. Department; anfangs: London : … - 1975 - 2002
Persistent link: https://www.econbiz.de/10000553001
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Intangible assets in Germany and Great Britain : an accounting comparison
Blodinger, Anat - 1998
Persistent link: https://www.econbiz.de/10000669379
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Intangible assets in Germany and Great Britain : an accounting comparison
Blodinger, Anat - 1998
Persistent link: https://www.econbiz.de/10000991819
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An analytical approach to the study of accounting principles and concepts
Dent d'Almuano, Roseline - 1993
Persistent link: https://www.econbiz.de/10000857818
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Information efficiency of accounting standards
Ungemach, Fiona - 2017
Persistent link: https://www.econbiz.de/10011705240
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Does the introduction of IFRS change the timeless of loss recognition? : evidence from German firms
Brauer, Sebastian; Leuschner, Carl-Friedrich; … - 2011
In this paper, we re-evaluate the hypothesis that the introduction of the IFRS has an impact on the timeliness of loss … recognition. We test this hypothesis in a data set of public German firms that report according to German-GAAP and IFRS …, respectively. The parallel use of the two accounting standards in Germany provides a unique opportunity to contribute to the …
Persistent link: https://www.econbiz.de/10009660273