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~subject:"Accounting policy"
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Neuzuordnung des Goodwill beim...
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Accounting policy
Equity-Methode
86
IAS 36
81
IFRS
58
Equity method
56
Konzernabschluss
42
Goodwill
34
Consolidated financial statements
31
IFRS 11
30
Deutschland
29
Germany
24
Unternehmensbewertung
24
IAS 28
20
IFRS 3
20
Impairment-Test
20
International Accounting Standard 36
19
Geschäftswert
16
Firm valuation
14
Gemeinschaftsunternehmen
14
Rechnungslegung
12
Corporate disclosure
10
IAS 31
10
Joint Venture
10
Konzern
10
Quotenkonsolidierung
10
Unternehmenspublizität
10
Accounting
9
Bilanzierung
9
assoziierte Unternehmen
9
Bilanz
8
Bilanzpolitik
8
Geschäfts- oder Firmenwert
8
Kapitalkosten
8
Nutzungswert
8
Theorie
8
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8
USA
8
Accounting valuation
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Balancing accounts
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German
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André, Paul
1
Clark, Stanley J.
1
Curto, José Dias
1
Federmann, Rudolf
1
Filip, Andrei
1
Jordan, Charles E.
1
Kleineidam, Hans-Jochen
1
Klingels, Bernd
1
Lazar, Laurent
1
Lourenço, Isabel Costa
1
Müller, Stefan
1
Pajunen, Kati
1
Paugam, Luc
1
Reinke, Jens
1
Saastamoinen, Jani
1
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Helmut-Schmidt-Universität
2
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Accounting in Europe
1
European accounting review
1
International journal of accounting, auditing and performance evaluation : IJAAPE
1
International journal of economics and finance
1
International journal of managerial and financial accounting
1
Management, Rechnungslegung und Unternehmensbesteuerung : Schriftenreihe des Instituts für Betriebswirtschaftliche Steuerlehre an der Universität der Bundeswehr Hamburg
1
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ECONIS (ZBW)
7
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1
Determinants of the accounting choice between alternative reporting methods for interests in jointly controlled entities
Lourenço, Isabel Costa
;
Curto, José Dias
- In:
European accounting review
19
(
2010
)
4
,
pp. 739-773
Persistent link: https://www.econbiz.de/10008759241
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2
Impairment Test nach IAS 36 : Grundlagen, Durchführung, abschlusspolitisches Potenzial
Reinke, Jens
-
2010
Persistent link: https://www.econbiz.de/10003881459
Saved in:
3
Do Canadian companies employ big bath accounting when recording goodwill impairment?
Jordan, Charles E.
;
Clark, Stanley J.
- In:
International journal of economics and finance
7
(
2015
)
9
,
pp. 159-168
Persistent link: https://www.econbiz.de/10011347284
Saved in:
4
Die cash generating unit nach IAS 36 im IFRS-Jahresabschluss : Bildung, Gestaltungsmöglichkeiten und Auswirkungen
Klingels, Bernd
-
2005
Persistent link: https://www.econbiz.de/10003000926
Saved in:
5
Management discretion and the role of the stock market in goodwill impairment decisions : evidence from Finland
Saastamoinen, Jani
;
Pajunen, Kati
- In:
International journal of managerial and financial accounting
8
(
2016
)
2
,
pp. 172-195
Persistent link: https://www.econbiz.de/10011643432
Saved in:
6
Manager's misinterpretation of goodwill impairments : evidence from German listed companies
Lazar, Laurent
- In:
International journal of accounting, auditing and …
15
(
2019
)
2
,
pp. 168-190
Persistent link: https://www.econbiz.de/10012105513
Saved in:
7
Examining the patterns of goodwill impairments in Europe and the US
André, Paul
;
Filip, Andrei
;
Paugam, Luc
- In:
Accounting in Europe
13
(
2016
)
3
,
pp. 329-352
Persistent link: https://www.econbiz.de/10012154572
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