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~subject:"Accounting standards"
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Accounting standards
IFRS
10,704
Deutschland
3,672
Hospitality industry
3,431
Gastgewerbe
3,416
Bilanzierungsgrundsätze
3,386
Germany
3,034
Leasing
2,372
Rechnungswesen
1,920
Accounting
1,918
Jahresabschluss
1,789
Financial statement
1,654
USA
1,587
International Financial Reporting Standards
1,574
United States
1,466
Welt
1,453
World
1,444
Bilanzrecht
1,381
Accounting law
1,324
Bilanzierung
1,200
Balancing accounts
1,182
Tourismuswirtschaft
1,024
Tourism industry
1,019
Rechnungslegung
1,016
Fair value accounting
978
Fair-Value-Bilanzierung
973
Bilanzpolitik
956
Accounting policy
923
Bilanzielle Bewertung
865
Accounting valuation
859
Konzernabschluss
790
EU-Staaten
774
EU countries
773
Theorie
756
Theory
752
Unternehmenspublizität
723
Corporate disclosure
722
International Accounting Standards
722
Consolidated financial statements
709
Krankenhaus
648
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784
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571
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2,126
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1,384
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15
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2
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1,510
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26
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Christensen, Theodore E.
23
Wüstemann, Jens
21
Küting, Karlheinz
20
Schildbach, Thomas
20
Pellens, Bernhard
19
Haller, Axel
18
Sellhorn, Thorsten
17
Ballwieser, Wolfgang
16
Harris, Peter
15
Kirsch, Hanno
14
Wagenhofer, Alfred
14
Holzmann, Oscar J.
13
Ramanna, Karthik
13
Reinstein, Alan
13
Tarca, Ann
13
Coenenberg, Adolf Gerhard
12
Enomoto, Masahiro
12
Fülbier, Rolf Uwe
12
Weber, Claus-Peter
12
Daske, Holger
11
Henry, Elaine
11
Nobes, Christopher
11
Schultze, Wolfgang
11
Sunder, Shyam
11
Zeff, Stephen A.
11
Baetge, Jörg
10
Black, Dirk E.
10
Lüdenbach, Norbert
10
Meyer, Conrad
10
Bischof, Jannis
9
Böcking, Hans-Joachim
9
Dobler, Michael
9
Ernstberger, Jürgen
9
Gassen, Joachim
9
Kümpel, Thomas
9
Leuz, Christian
9
Moxter, Adolf
9
Warfield, Terry D.
9
Yamaguchi, Tomoyasu
9
Barth, Mary E.
8
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Université Paris-Dauphine (Paris IX)
10
Ernst & Young <London> / International Financial Reporting Group
8
USA / Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises
7
Deloitte LLP
6
Institut der Wirtschaftsprüfer in Deutschland
6
International Accounting Standards Board
6
Springer Fachmedien Wiesbaden
6
Deloitte & Touche Wirtschaftsprüfungsgesellschaft
5
Ernst & Young <London>
5
Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart>
5
Université Paris-Dauphine
4
Verlag Dr. Kovač
4
Deutsche Bundesbank
3
Erich-Schmidt-Verlag
3
Stollfuß Medien GmbH & Co. KG
3
USA / Committee on Governmental Affairs / Permanent Subcommittee on Investigations
3
USA / Subcommittee on Commerce, Trade and Consumer Protection
3
American Institute of Certified Public Accountants
2
Association de comptabilité nationale <Frankreich>
2
CFA Institute <Charlottesville, Va.>
2
De Gruyter Oldenbourg
2
Europäische Kommission
2
Financial Accounting Foundation
2
International Accounting Standards Committee
2
KPMG Deutsche Treuhand-Gesellschaft <Düsseldorf>
2
KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft
2
Münsteraner Gesprächskreis Rechnungslegung und Prüfung
2
National Bureau of Economic Research
2
Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft / Arbeitskreis Externe Unternehmensrechnung
2
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USA / Government Accountability Office
2
Universität Mannheim
2
Verlag Franz Vahlen
2
AEI-Brookings Joint Center for Regulatory Studies
1
AMACOM
1
American Enterprise Institute for Public Policy Research
1
American Institute of Certified Public Accountants / Special Committee on Financial Reporting
1
Annual Conference on Finance and Accounting <18., 2017, Prag>
1
BACH Working Group
1
Basel Committee on Banking Supervision
1
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
Managerial Auditing Journal
50
WPg : Kompetenz schafft Vertrauen
48
Der Betrieb
44
Betriebs-Berater : BB
39
Journal of accounting and public policy
38
Journal of accounting & economics
34
The accounting review : a publication of the American Accounting Association
33
Accounting, Auditing & Accountability Journal
32
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
28
Review of accounting studies
28
Research in accounting regulation
27
Accounting horizons : a quarterly publication of the American Accounting Association
25
Review of Accounting and Finance
25
Advances in accounting : a research annual
24
Betriebswirtschaftliche Forschung und Praxis : BFuP
23
The journal of corporate accounting & finance
23
Abacus : a journal of accounting, finance and business studies
22
The IASB: the standards and their widespread adoption
21
Accounting in Europe
20
Issues in accounting education
19
Journal of international accounting auditing & taxation
19
SpringerLink / Bücher
19
Balance Sheet
18
Journal of accounting research
18
European accounting review
17
The international journal of accounting : TIJA
17
Europäische Hochschulschriften / 5
16
Journal of business finance & accounting : JBFA
16
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
15
Global edition
15
International GAAP ... : generally accepted accounting practice under international financial reporting standards
15
International journal of critical accounting : IJCA
15
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
14
Critical perspectives on accounting : an international journal for social and organizational accountability
14
Journal of business economics : JBE
14
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
13
IRZ : Zeitschrift für internationale Rechnungslegung
13
Asian Review of Accounting
12
International journal of accounting, auditing and performance evaluation : IJAAPE
12
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Source
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ECONIS (ZBW)
3,237
Other ZBW resources
193
RePEc
83
BASE
8
EconStor
6
Showing
1
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3,527
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date (oldest first)
1
IAS 17 vs.
IFRS
16 :
leasing
contract and its consequences on the financial statements
Raita, Gabriel
- In:
International journal of critical accounting : IJCA
12
(
2021
)
6
,
pp. 465-476
Persistent link: https://www.econbiz.de/10013253364
Saved in:
2
The relation between accounting information in debt covenants and operating leases
Paik, Daniel Gyung H.
;
Laan Smith, Joyce van der
;
Lee, …
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
4
,
pp. 969-996
Persistent link: https://www.econbiz.de/10011428934
Saved in:
3
The effects of new accounting standards on firm value : the K-
IFRS
1116 Lease
Chung, Hae Jin
- In:
International Journal of Financial Studies : open …
10
(
2022
)
3
,
pp. 1-14
We examine how the implementation of the K-
IFRS
No.1116 Lease affects firm value. This new accounting standard mandates …
Persistent link: https://www.econbiz.de/10013368400
Saved in:
4
Zur Reform der
Leasing
-Bilanzierung nach
IFRS
und US-GAAP : Probleme bei komplexeren Verlagsstrukturen
Gruber, Thomas
- In:
Finanzierung, Leasing, Factoring : FLF
55
(
2008
)
4
,
pp. 157-165
Persistent link: https://www.econbiz.de/10003731782
Saved in:
5
Der IAS-Einzelabschluss : ordnungspolitische Konsequenz einer vergleichenden Betrachtung von HGB- und
IFRS
-Rechnungslegung unter besonderer Berücksichtigung der Bilanzierung von Le...
Mildebrath, Christina
-
2008
Persistent link: https://www.econbiz.de/10003754576
Saved in:
6
Bilanzierung von Leasinggeschäften : Rahmenkonzept für eine investoren-orientierte Neugestaltung der Leasingbilanzierung
Gradow, Alexander
-
2008
Persistent link: https://www.econbiz.de/10003757411
Saved in:
7
Neuausrichtung der
IFRS-Leasing
-Bilanzierung gemäß ED/2010/9 : Paradigmenwechsel führt zu erhöhter Komplexität
Pollok, Merten
;
Herrlinger, Andreas
- In:
Finanzierung, Leasing, Factoring : FLF
57
(
2010
)
6
,
pp. 246-255
Persistent link: https://www.econbiz.de/10008688705
Saved in:
8
Leasing
: derzeitige Regelung und mögliche zukünftige Entwicklungen
Zaleschak, Claudia
- In:
Internationale und nationale Rechnungslegung am Wendepunkt
,
(pp. 135-154)
.
2007
Persistent link: https://www.econbiz.de/10003595779
Saved in:
9
Convergence on a global accounting standards for leases : impacts of the FASB/IASB project on lessee financial statements
Kilpatrick, Bob G.
;
Wilburn, Nancy L.
- In:
International business and economics research journal
10
(
2011
)
10
,
pp. 55-59
Persistent link: https://www.econbiz.de/10009533107
Saved in:
10
GAAP vs.
IFRS
treatment of leases and the impact on financial ratios
Buchman, Thomas A.
;
Harris, Peter
;
Liu, Xing
- In:
Review of business & finance studies : RBFS
7
(
2016
)
1
,
pp. 93-104
Persistent link: https://www.econbiz.de/10011396566
Saved in:
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