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Income evaluation for sales contracts according to IFRS : problems of application and assessment from a cost-theoretical perspective

Hirsch, Bernhard; Beyhs, Oliver; Hammer, Dominik - In: Journal of management control : Zeitschrift für … 22 (2011) 2, pp. 141-159

Persistent link: https://www.econbiz.de/10009390433

Income evaluation for sales contracts according to IFRS—problems of application and assessment from a cost-theoretical perspective

Hirsch, Bernhard; Beyhs, Oliver; Hammer, Dominik - In: Metrika 22 (2011) 2, pp. 141-159

This paper focuses on sales contracts governing the rendering of services (IAS 18). For these sales contracts, IFRSs specify—amongst other aspects—that they should regularly be evaluated in respect of potential losses (negative income contributions) resulting from the agreements, which can...

Persistent link: https://www.econbiz.de/10010995219

Eignung der EU-Taxonomie-KPIs zur Unternehmenssteuerung : erste Ansätze einer systematischen Überprüfung

Beyhs, Oliver; Hirsch, Bernhard; Maske, Miriam Kristina - In: KoR : internationale und kapitalmarktorientierte … 23 (2023) 7/8, pp. 309-315

Persistent link: https://www.econbiz.de/10014338558