of goodwill and self-developed software varies significantly according to the accounting regime applied. However, for the …. Moreover, an industry bias can only be found for the financial industry. In contrast, for goodwill accounting we found major …Intangible assets as goodwill, licenses, research and development or customer relations become in high technology and …

Accounting standard setters are considering the wider use of fair value accounting. This paper focuses on the financial … stability implications of a move in the banking sector from the current accounting framework to full fair value accounting. A … application of fair value accounting to banks’ trading book has impacted their share price volatility. It is concluded that the …

about the usefulness of international accounting data and about the adoption effects of a change to such accounting …

The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …

This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to … accounting, which chronologically enumerate different techniques and practices, this text additionally delivers an outline of …

overview over goodwill in DAX30 financial statements on 31.12.2018 andpoints out implications in case of goodwill impairments …