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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
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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
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The path of lease resistance : how changes to lease accounting treatment may impact your business
Gross, Andrew D.; Huston, G. Ryan; Huston, Janet M. - In: Business horizons 57 (2014) 6, pp. 759-765
Persistent link: https://www.econbiz.de/10010433283
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Changes in lease financing practice during lease accounting standard overhaul (2005-2014)
Song, Xiaofei - In: American journal of finance and accounting 4 (2015/2016) 3/4, pp. 309-326
Persistent link: https://www.econbiz.de/10011720092
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The effect of academic literature on accounting regulation : evidence from leases in Germany
Friedrich, Jan - In: Accounting history review 30 (2020) 1, pp. 113-136
Persistent link: https://www.econbiz.de/10012175057
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Bilanzen
Baetge, Jörg; Kirsch, Hans-Jürgen; Thiele, Stefan - 2009 - 10., vollst. aktualisierte Aufl.
Persistent link: https://www.econbiz.de/10003870966
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Die steuerbilanzielle Behandlung von Sicherungsbeziehungen
Breckheimer, Inga - 2010 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003939859
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Bilanzierung intensiv : Veranlagung nach neuem Recht
Hegemann, Jürgen - 2009 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003702029