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Bilanzierung von Software nach HGB, US-GAAP und IFRS : integrative Analyse der Regelungen zu Ansatz, Bewertung und Umsatzrealisation von Software aus Hersteller- und Anwendersicht

Suermann, Jan-Christoph - 2006

Die Arbeit stellt die Grundsätze zur Bilanzierung von Software nach US-GAAP, IFRS und HGB gegenüber. Dabei werden …The dissertation compares the HGB-, US-GAAP and IFRS standards regarding the accounting for software. The analysis …

Persistent link: https://www.econbiz.de/10009433687

Eigenkapital von Kreditgenossenschaften - Auswirkungen der Internationalisierung auf Bilanzierung und Aufsicht

Beyer, Michael - 2008

In der Arbeit wird die Eigenkapitalausstattung von Kreditgenossenschaften thematisiert. Hintergrund dafür ist, dass sich die Eigenkapitalschwäche von Genossenschaftsbanken zukünftig durch die Internationalisierung der Rechnungslegung und der Bankenregulierung weiter verschärfen könnte....

Persistent link: https://www.econbiz.de/10009462192

COMPLIANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN A DEVELOPING COUNTRY: THE CASE OF MALAYSIA

Abdullah, Mazni - 2011

This thesis focuses on compliance with IFRS disclosure requirements in Malaysia. There are four objectives that this …-compliance with IFRS in Malaysia; (2) to determine whether corporate ownership structure, culture and corporate governance attributes … have a significant influence on the extent of compliance with IFRS disclosure requirements; (3) to identify the factors of …

Persistent link: https://www.econbiz.de/10009466008

SHORT INCURSION ON ANNUAL FINANCIAL REPORTS VERSUS INTERIM FINANCIAL REPORTS

CLAUDIA-ELENA, GRIGORAS-ICHIM; LUCIA, MOROSAN-DANILA - 2020

Our concern for the analysis of the annual and interim financial reporting was generated by the importance that each entity must give, which in certain periods of its activity is required to give it to this strategic source of information. In each entity questions arise regarding the usefulness...

Persistent link: https://www.econbiz.de/10012244706

Zur Eigenkapitalsituation von Personenhandelsgesellschaften in der IFRS-Rechnungslegung

Weidenhammer, Simon - 2007

Personenhandelsgesellschaft und wirft Fragen bei der Bilanzierung eines beteiligten Unternehmens und in der Konzernrechnungslegung auf … zudem ein Lösungsvorschlag von DSR und EFRAG vor.Die Dissertation untersucht die Probleme im Rahmen der IFRS … partnerships under the IFRS with regard to the distinction between liabilities and equity as well as the published proposals …

Persistent link: https://www.econbiz.de/10009448900

Accounting for acquired goodwill in Australian business combinations: is there value to choose?

James, Kieran E. - 2005

This research explores the empirical association between takeover bid premium and acquired goodwill, and tests whether the empirical association changes after the passage of approved accounting standard AASB1013: Accounting for Goodwill. AASB1013 mandates capitalization and amortization of...

Persistent link: https://www.econbiz.de/10009434901

The Incentives of Australian Public Companies Lobbying Against Proposed Superannuation Accounting Standards

Ang, Nicole; Gallery, Natalie; Sidhu, Baljit K. - 2000

The release of AASB 1028 Accounting for Employee Entitlements followed a period of intense lobbying and debate, resulting in a standard that contained significantly less stringent requirements than those proposed in the preceding exposure draft. This paper examines the incentives for public...

Persistent link: https://www.econbiz.de/10009437552

Rules versus principles-based pension accounting standards: An analysis of comparability

Gordon, Isabel; Gallery, Natalie - 2008

Motivated by Schipper and Vincent’s (2003) comment that comparability in financial reporting is under-researched, this paper analyses the comparability construct in the context of pension accounting. In practice, compromises or rules introduced into pension accounting standards are not based...

Persistent link: https://www.econbiz.de/10009437855

Are Accounting Standards Diversifiable? Evidence of the Aggregate Valuation Effects of Standards

Jorgensen, Bjorn N.; Li, Jing; Sadka, Gil - 2009

Prior research documents that individual stock returns respond to earnings differently under new accounting standards, regulations, or changes in enforcement. This paper examines whether this result extends to the aggregate stock market. We take a macro perspective and study the properties of...

Persistent link: https://www.econbiz.de/10009441198

Equilibrium Earnings Management, Incentive Contracts, and Accounting Standards

Liang, Pierre Jinghong - 2003

In this paper, we model earnings management as a consequence of the interaction among self-interested economic agents -- namely, the managers, the shareholders, and the regulators. In our model, a manager controls a stochastic production technology and makes periodic accounting reports about his...

Persistent link: https://www.econbiz.de/10009441204