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International variations in the accounting and tax treatments of goodwill /by Christopher Nobes and Julie Norton
Nobes, Christopher - 1996
Persistent link: https://www.econbiz.de/10000943476
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Goodwill accounting standards in the United Kingdom, the United States, France, and Japan
Garcia, Clémence; Katsuo, Yuko; Mourik, Carien van - In: Accounting history : journal of the Accounting History … 23 (2018) 3, pp. 314-337
Persistent link: https://www.econbiz.de/10011937491
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Consolidated balance sheet at date of purchase
Harris, Peter; Dilling, Petra - In: Journal of business case studies 13 (2017) 1, pp. 1-4
Persistent link: https://www.econbiz.de/10011671422
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Intangible assets on the balance sheet and audit fees
Visvanathan, Gnanakumar - In: International journal of disclosure and governance 14 (2017) 3, pp. 241-250
Persistent link: https://www.econbiz.de/10012014865
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Information efficiency of accounting standards
Ungemach, Fiona - 2017
Persistent link: https://www.econbiz.de/10011705240
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Changes in accounting solutions for transformations of business companies and cooperatives since the beginning of 2012
Vomáčková, Hana - In: European financial and accounting journal : EFAJ 7 (2012) 3/4, pp. 33-62
It can be concluded from an analysis and comparison of the legal and accounting concepts related to the amendment of the Transformation of Business Companies and Cooperatives Act and Regulation 500, that the amended regulations are characterized by an extensive right to choose in terms of...
Persistent link: https://www.econbiz.de/10011460165
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IFRS 7 : Financial Instruments ; Disclosures
Löw, Edgar - In: WPg : Kompetenz schafft Vertrauen 58 (2005) 24, pp. 1337-1352
Persistent link: https://www.econbiz.de/10003229101
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Accounting for Financial Instruments under IFRS 9 – First-Time Application Effects on European Banks’ Balance Sheets
Loew, Edgar - 2019
IFRS 9 was introduced by the IASB in 2014 and became mandatory for fiscal years starting in 2018. It bears fundamental … specifically categorised and that IFRS 9 doesn't have an effect on long term investments by banks. The study also outlines the …
Persistent link: https://www.econbiz.de/10012861972
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Rechnungslegung, Prüfung und Unternehmensbewertung : Festschrift zum 65. Geburtstag von Professor Dr. Dr. h.c. Wolfgang Ballwieser
Kuhner, Christoph; Rammert, Stefan - 2014
Persistent link: https://www.econbiz.de/10010243552