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Economic effects of goodwill accounting practices : systematic amortisation versus impairment test
Cavero Rubio, José Antonio; Amorós Martínez, Araceli; … - In: Spanish journal of finance & accounting : the official … 50 (2021) 2, pp. 224-245
Persistent link: https://www.econbiz.de/10012549232
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The impact of long-lived non-financial assets depreciation/amortization method on financial statements
Kozlovska, Ieva - In: Copernican Journal of Finance & Accounting : CJF&A 4 (2015) 2, pp. 91-108
Persistent link: https://www.econbiz.de/10012221324
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Bilanzierung von Rückstellungen nach IAS 37 : eine kritische Analyse des neuen Standards sowie ein Vergleich zu IAS 10
Ernsting, Ingo; Keitz, Isabel von - In: Der Betrieb 51 (1998) 50, pp. 2477-2484
Persistent link: https://www.econbiz.de/10001376585
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Zur Marktbewertung von Finanzinstrumenten in Deutschland, nach US-GAAP und nach IAS
Ordelheide, Dieter - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 50 (1998) 5, pp. 604-612
Persistent link: https://www.econbiz.de/10001393262
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10 years impairment-only approach : stakeholders' perceptions and researchers' findings
Stork Wersborg, Tobias; Teuteberg, Torben; Zülch, Henning - 2015
Persistent link: https://www.econbiz.de/10011431597
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Accounting comparability and the accuracy of peer-based valuation models
Young, Steven; Zeng, Yachang - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2571-2601
Persistent link: https://www.econbiz.de/10011414553
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Klassifizierung und Bewertung von Finanzinstrumenten
Aschauer, Ewald; Schober, Daniela - In: IFRS 9 Finanzinstrumente - Herausforderungen für Banken, (pp. 61-84). 2016
Persistent link: https://www.econbiz.de/10011484337
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The value relevance of exploration and evaluation expenditures
Zhou, Teng; Birt, Jacqueline; Rankin, Michaela - In: Accounting research journal 28 (2015) 3, pp. 228-250
Persistent link: https://www.econbiz.de/10011522046
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Study on the perception of accounting professionals concerning intangible assets and intangible capital
Fǎdur, Cristina-Ionela; Mironiuc, Marilena - In: Theoretical and applied economics : GAER review 20 (2013) 6, pp. 77-98
Persistent link: https://www.econbiz.de/10009780578