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New governance modes for Germany's financial reporting system
Zimmermann, Jochen (contributor);  … - 2006
The question raised in this paper is whether changes over the last 20 years in the German financial accounting system signal a retreat of the nation state from this policy field. Using a comprehensive perspective on accountancy we consider the steps in the accounting process, i.e. standard...
Persistent link: https://www.econbiz.de/10003341795
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Steuern und Rechnungslegung : Festschrift zum 65. Geburtstag von Professor Dr. Jochen Sigloch
Egner, Thomas (ed.); Sigloch, Jochen (honouree);  … - 2009
Persistent link: https://www.econbiz.de/10003902872
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Convergence patterns in accounting regulation : six country cases of the transforming regulatory landscape
Zimmermann, Jochen; Kilian, Jan-Philipp; Schymczyk, Johannes - 2010
This paper inquires into recent changes of accounting regulation in six OECD countries: Germany, France, England, USA … goldenen Zeitalter des Nationalstaats bis heute. Dies erfolgt für die sechs größten OECD Staaten, Deutschland, Frankreich, das …
Persistent link: https://www.econbiz.de/10003963155
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Accounting and the welfare-state : the missing link
Oehr, Tim-Frederik; Zimmermann, Jochen - 2010
various corporate constituencies' interests are balanced, we compare Germany as an example of a conservative welfare-state and … Länderfallbeispiel werden Deutschland (konservativer Wohlfahrtsstaatstyp) sowie Großbritannien (liberaler Wohlfahrtsstaatstyp …
Persistent link: https://www.econbiz.de/10003966649
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Zum geplanten Gebot der steuerrechtlichen Wertaufholung früherer Teilwertabschreibungen
Niemann, Ursula (contributor) - 1999
Persistent link: https://www.econbiz.de/10001351296
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Zum geplanten Verbot der Teilwertabschreibung
Uelner, Adalbert (contributor) - Institut Finanzen und Steuern - 1999
Persistent link: https://www.econbiz.de/10001351410
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Globale Finanzberichterstattung : Entwicklung, Anwendung und Durchsetzung von IFRS ; Festschrift für Liesel Knorr
Bruns, Hans-Georg (ed.); Knorr, Liesel (honouree) - 2008
Persistent link: https://www.econbiz.de/10003603561
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Accounting for Pensions and Postretirement Benefits
Hartono, Yuliana - 2018
Statement of Financial Accounting Standards No. 87 - Employers' Accounting for Pensions (SFAS No. 87) and Statement of Financial Accounting Standards No. 106 - Employers' Accounting for Postretirement Benefits other than Pensions (SFAS No. 106) allow firms to compute the expected return on plan...
Persistent link: https://www.econbiz.de/10012915349
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Value relevance of excess return on pension assets and pension OCI components
Yu, Kun - In: Accounting and business research 52 (2022) 4, pp. 347-376
Persistent link: https://www.econbiz.de/10013362765