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~subject:"Accounting standards"
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Does IFRS 9 consider financial...
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Accounting standards
IFRS
10,719
Deutschland
2,558
Germany
2,292
Bilanzierungsgrundsätze
1,815
Accounting
1,683
Rechnungswesen
1,670
Fair value accounting
1,595
Jahresabschluss
1,575
International Financial Reporting Standards
1,559
Fair-Value-Bilanzierung
1,557
Financial statement
1,457
Welt
1,216
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1,207
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1,201
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1,100
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1,089
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951
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920
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882
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874
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868
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823
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793
Konzernabschluss
747
International Accounting Standards
720
EU-Staaten
719
EU countries
718
Consolidated financial statements
669
Unternehmenspublizität
622
Corporate disclosure
621
Goodwill
472
Bilanz
446
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442
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435
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434
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Wüstemann, Jens
17
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15
Küting, Karlheinz
15
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13
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12
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12
Daske, Holger
11
Kirsch, Hanno
11
Ramanna, Karthik
11
Tarca, Ann
11
Wagenhofer, Alfred
11
Henry, Elaine
10
Schildbach, Thomas
10
Bischof, Jannis
9
Fülbier, Rolf Uwe
9
Holzmann, Oscar J.
9
Kümpel, Thomas
9
Lüdenbach, Norbert
9
Nobes, Christopher
9
Born, Karl
8
Ernstberger, Jürgen
8
Gassen, Joachim
8
Gebhardt, Günther
8
Haller, Axel
8
Leuz, Christian
8
Sunder, Shyam
8
Weber, Claus-Peter
8
Buchholz, Rainer
7
Christensen, Theodore E.
7
Coenenberg, Adolf Gerhard
7
Dobler, Michael
7
Kierzek, Sonja
7
Larson, Chad R.
7
Rajgopal, Shivaram
7
Baetge, Jörg
6
Ding, Yuan
6
Dye, Ronald A.
6
Glaum, Martin
6
Gordon, Elizabeth A.
6
Hail, Luzi
6
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Ernst & Young <London> / International Financial Reporting Group
8
International Accounting Standards Board
6
Ernst & Young <London>
5
Deloitte LLP
4
Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart>
3
Springer Fachmedien Wiesbaden
3
CFA Institute <Charlottesville, Va.>
2
Deloitte & Touche Wirtschaftsprüfungsgesellschaft
2
Europäische Kommission
2
International Accounting Standards Committee
2
Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft / Arbeitskreis Externe Unternehmensrechnung
2
Universität Mannheim
2
Verlag Dr. Kovač
2
AEI-Brookings Joint Center for Regulatory Studies
1
American Enterprise Institute for Public Policy Research
1
Centre for Economic Policy Research
1
Conference on Research in Accounting
1
De Gruyter Oldenbourg
1
Erich-Schmidt-Verlag
1
Ernst & Young / International Financial Reporting Group
1
Europäische Kommission / Generaldirektion Finanzstabilität, Finanzdienstleistungen und Kapitalmarktunion
1
Frankreich / Conseil d'Analyse Economique
1
Grimaldi Studio Legale
1
Institute of Chartered Accountants in England and Wales
1
Inter-American Development Bank / Sustainable Development Department
1
International Accounting Standards Committee / Standing Interpretations Committee
1
International Center for Monetary and Banking Studies <Genf>
1
International Monetary Fund / Monetary and Capital Markets Department
1
Johannes Gutenberg-Universität Mainz
1
KPMG Deutsche Treuhand-Gesellschaft <Düsseldorf>
1
KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft
1
Linde Verlag
1
Maastricht Research School of Economics of Technology and Organizations
1
National Bureau of Economic Research
1
Pannell Kerr Forster
1
Peter Lang GmbH
1
PriceWaterhouseCoopers LLP <London> / Accounting Consulting Services
1
Spark Legal Network
1
Springer International Publishing
1
Technische Universität Dresden
1
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
56
WPg : Kompetenz schafft Vertrauen
29
The IASB: the standards and their widespread adoption
21
The accounting review : a publication of the American Accounting Association
20
Accounting in Europe
19
Betriebs-Berater : BB
19
Der Betrieb
18
Accounting horizons : a quarterly publication of the American Accounting Association
17
Betriebswirtschaftliche Forschung und Praxis : BFuP
17
Global edition
15
International GAAP ... : generally accepted accounting practice under international financial reporting standards
15
Issues in accounting education
15
Advances in accounting : a research annual
14
Journal of accounting and public policy
14
Journal of international accounting auditing & taxation
14
The journal of corporate accounting & finance
14
Journal of accounting & economics
13
IRZ : Zeitschrift für internationale Rechnungslegung
12
The international journal of accounting : TIJA
12
Abacus : a journal of accounting, finance and business studies
11
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
11
International journal of critical accounting : IJCA
11
Journal of business & economics research
11
Research in accounting regulation
11
International business and economics research journal
10
Journal of accounting research
10
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
10
SpringerLink / Bücher
10
Accounting perspectives : a journal of The Canadian Academic Accounting Association
9
Critical perspectives on accounting : an international journal for social and organizational accountability
9
International journal of accounting, auditing and performance evaluation : IJAAPE
9
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
8
Gabler Edition Wissenschaft / Rechnungswesen und Unternehmensüberwachung
8
Journal of accounting & management information systems : JAMIS
8
Lehrbuch
8
Accounting and business research
7
Accounting, Economics, and Law : AEL ; a convivium
7
European accounting review
7
Journal of financial reporting & accounting : JFRA
7
Journal of international accounting research
7
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Source
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ECONIS (ZBW)
1,807
RePEc
12
Other ZBW resources
12
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1
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1
The association between SFAS No. 157 fair value hierarchy information and conditional accounting conservatism
Black, Jonathan
;
Chen, Jeff Zeyun
;
Cussatt, Marc
- In:
The accounting review : a publication of the American …
93
(
2018
)
5
,
pp. 119-144
Persistent link: https://www.econbiz.de/10011933690
Saved in:
2
The value relevance of fair value levels : time trends under
IFRS
and U.S. GAAP
Filip, Andrei
;
Hammami, Ahmad
;
Huang, Zhongwei
;
Jeny, Anne
- In:
Accounting in Europe
18
(
2021
)
2
,
pp. 196-217
Persistent link: https://www.econbiz.de/10012597183
Saved in:
3
Die Bilanzierung von finanziellen Vermögenswerten im
IFRS
-Abschluss nach IAS 39 und nach
IFRS
9 :eine vergleichende Untersuchung der Entscheidungsnützlichkeit unter besonderer Berü...
Berentzen, Christoph
-
2010
-
1. Aufl.
Persistent link: https://www.econbiz.de/10008658098
Saved in:
4
Accounting for agricultural products : US versus
IFRS
GAAP
Marsh, Treba
;
Fischer, Mary
- In:
Journal of business & economics research
11
(
2013
)
2
,
pp. 79-87
Persistent link: https://www.econbiz.de/10009727191
Saved in:
5
Fair value in International Accounting Standard setting : literature review and critical analysis on its practice in the different accounting standards
Avelé, Donatien
;
Édimo, Patrice Nyengué
- In:
International journal of critical accounting : IJCA
7
(
2015
)
4
,
pp. 351-365
Persistent link: https://www.econbiz.de/10011438899
Saved in:
6
Usefulness of fair values for predicting banks' future earnings : evidence from other comprehensive income and its components
Bratten, Brian
;
Causholli, Monika
;
Khan, Urooj
- In:
Review of accounting studies
21
(
2016
)
1
,
pp. 280-315
Persistent link: https://www.econbiz.de/10011448230
Saved in:
7
Does the fair value model enhance earnings quality compared to the cost model? : Evidence from the investment property industry
Honkamäki, Tuomas
;
Mättö, Markus
;
Ojala, Hannu
- In:
Nordic journal of business : NJB
70
(
2021
)
3
,
pp. 184-206
Persistent link: https://www.econbiz.de/10012671617
Saved in:
8
Perceptions of accounting quality in the new
IFRS
framework : an empirical study
Himanshu
;
Jatinder P. Singh
- In:
International journal of business excellence : IJBEX
26
(
2022
)
3
,
pp. 342-369
Persistent link: https://www.econbiz.de/10013198291
Saved in:
9
The economic consequences of discrete recognition and continuous measurement
Gao, Pingyang
;
Jiang, Xu
- In:
Journal of accounting & economics
69
(
2020
)
1
,
pp. 1-22
Persistent link: https://www.econbiz.de/10012237551
Saved in:
10
The dynamics application of accounting standards, and its importance in the measurement with fair value & disclosure
Al frijat, Yaser Saleh
- In:
Inventi impact: microfinance & banking
(
2017
)
1
,
pp. 38-51
Persistent link: https://www.econbiz.de/10011689125
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