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~subject:"Bilanzierungsgrundsätze"
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Bilanzierungsgrundsätze
IFRS
10,695
Accounting standards
3,524
Deutschland
2,872
Germany
2,578
Rechnungswesen
1,865
Accounting
1,856
Jahresabschluss
1,772
Financial statement
1,639
International Financial Reporting Standards
1,568
Bilanzrecht
1,371
Accounting law
1,316
Welt
1,273
World
1,267
USA
1,263
United States
1,193
Bilanzierung
1,181
Balancing accounts
1,166
Rechnungslegung
1,010
Fair value accounting
978
Fair-Value-Bilanzierung
973
Bilanzpolitik
948
Accounting policy
916
Bilanzielle Bewertung
858
Accounting valuation
852
Konzernabschluss
788
EU-Staaten
731
EU countries
730
International Accounting Standards
721
Unternehmenspublizität
713
Corporate disclosure
712
Consolidated financial statements
708
accounting standards
562
Bilanz
526
Wirtschaftsprüfung
491
Goodwill
489
Financial audit
481
Geschäftswert
452
Corporate governance
441
Corporate Governance
437
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Free
547
Undetermined
519
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Article
1,833
Book / Working Paper
1,531
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19
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Article in journal
1,478
Aufsatz in Zeitschrift
1,478
Aufsatz im Buch
336
Book section
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Hochschulschrift
328
Thesis
261
Graue Literatur
221
Non-commercial literature
221
Lehrbuch
164
Textbook
148
Working Paper
136
Arbeitspapier
131
Bibliografie enthalten
71
Bibliography included
71
Collection of articles of several authors
55
Sammelwerk
55
Reprint
49
Case study
36
Fallstudie
36
Aufsatzsammlung
28
Dissertation u.a. Prüfungsschriften
28
Amtsdruckschrift
27
Government document
27
Mehrbändiges Werk
26
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26
Handbook
24
Handbuch
24
Ratgeber
21
Konferenzschrift
19
Guidebook
18
Conference paper
17
Konferenzbeitrag
17
Glossar enthalten
16
Glossary included
16
Conference proceedings
11
Collection of articles written by one author
10
Sammlung
10
CD-ROM, DVD
6
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5
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4
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English
2,202
German
1,151
French
21
Undetermined
15
Italian
2
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2
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1
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1
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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
Holzmann, Oscar J.
13
Ramanna, Karthik
13
Tarca, Ann
13
Wagenhofer, Alfred
13
Coenenberg, Adolf Gerhard
12
Enomoto, Masahiro
12
Fülbier, Rolf Uwe
12
Weber, Claus-Peter
12
Zeff, Stephen A.
12
Böcking, Hans-Joachim
11
Daske, Holger
11
Henry, Elaine
11
Nobes, Christopher
11
Schultze, Wolfgang
11
Sunder, Shyam
11
Baetge, Jörg
10
Bischof, Jannis
10
Black, Dirk E.
10
Ernstberger, Jürgen
10
Lüdenbach, Norbert
10
Meyer, Conrad
10
Moxter, Adolf
10
Dobler, Michael
9
Gassen, Joachim
9
Gray, Sidney J.
9
Kümpel, Thomas
9
Leuz, Christian
9
Warfield, Terry D.
9
Yamaguchi, Tomoyasu
9
Zimmermann, Jochen
9
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Ernst & Young <London> / International Financial Reporting Group
8
International Accounting Standards Board
8
Springer Fachmedien Wiesbaden
8
USA / Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises
7
Deloitte & Touche Wirtschaftsprüfungsgesellschaft
6
Deloitte LLP
6
Institut der Wirtschaftsprüfer in Deutschland
6
Ernst & Young <London>
5
Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart>
5
Verlag Dr. Kovač
5
International Accounting Standards Committee
4
Erich-Schmidt-Verlag
3
KPMG Deutsche Treuhand-Gesellschaft <Düsseldorf>
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
Europäische Kommission / Beratendes Forum für Rechnungslegung
2
Financial Accounting Foundation
2
Goethe-Universität Frankfurt am Main
2
Institute of Chartered Accountants in England and Wales
2
Josef Eul Verlag GmbH
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
USA / Congress / Senate / Committee on Governmental Affairs
2
USA / Government Accountability Office
2
Universität Greifswald
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
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
71
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
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
Advances in accounting : a research annual
24
Betriebswirtschaftliche Forschung und Praxis : BFuP
23
The journal of corporate accounting & finance
22
Europäische Hochschulschriften / 5
21
The IASB: the standards and their widespread adoption
21
Abacus : a journal of accounting, finance and business studies
20
Accounting in Europe
20
Issues in accounting education
19
SpringerLink / Bücher
19
Journal of accounting research
18
Journal of international accounting auditing & taxation
18
European accounting review
17
The international journal of accounting : TIJA
17
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
Gabler Edition Wissenschaft
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
Critical perspectives on accounting : an international journal for social and organizational accountability
12
International journal of accounting, auditing and performance evaluation : IJAAPE
12
Journal of business & economics research
12
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
12
Discussion paper series / Research Institute for Economics and Business Administration, Kobe University
11
International business and economics research journal
11
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Source
All
ECONIS (ZBW)
3,278
USB Cologne (EcoSocSci)
86
EconStor
9
USB Cologne (business full texts)
6
OLC EcoSci
3
BASE
1
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1
The impact of culture and economic factors on the implementation of
IFRS
Cardona, Rogelio J.
;
Castro-González, Karen C.
; …
- In:
Accounting & taxation : AT
6
(
2014
)
2
,
pp. 29-47
Persistent link: https://www.econbiz.de/10010510266
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
Financial engineering and the arms race between accounting standard setters and preparers
Dye, Ronald A.
;
Glover, Jonathan C.
;
Sunder, Shyam
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
2
,
pp. 265-295
Persistent link: https://www.econbiz.de/10011304163
Saved in:
4
Toward a positive theory of disclosure regulation : in search of institutional foundations
Bertomeu, Jeremy
;
Cheynel, Edwige
- In:
The accounting review : a publication of the American …
88
(
2013
)
3
,
pp. 789-824
Persistent link: https://www.econbiz.de/10009751796
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
Application of XBRL-A in the function of improvement of quality of financial reporting in Montenegro
Martić, Vladan
- In:
Facta Universitatis / Series economics and organization …
12
(
2015
)
4
,
pp. 279-295
Persistent link: https://www.econbiz.de/10011509332
Saved in:
7
Accounting standards compliance : comparison between manufacturing and service sector companies from India
Raithatha, Mehul
;
Bapat, Varadraj
- In:
International journal of economics and finance
6
(
2014
)
9
,
pp. 158-164
Persistent link: https://www.econbiz.de/10010417781
Saved in:
8
The economics of disclosure and financial reporting regulation : evidence and suggestions for future research
Leuz, Christian
;
Wysocki, Peter D.
- In:
Journal of accounting research
54
(
2016
)
2
,
pp. 525-622
Persistent link: https://www.econbiz.de/10011500056
Saved in:
9
A study on the impact of IFRSs convergence in the Indian perspective
Lama, Sameer
- In:
Journal of commerce & business studies
1
(
2013
)
2
,
pp. 57-75
Persistent link: https://www.econbiz.de/10010393406
Saved in:
10
Real effects of financial reporting on innovation : evidence from tax law and accounting standards
Williams, Braden
;
Williams, Brian M.
- In:
The accounting review : a publication of the American …
96
(
2021
)
6
,
pp. 397-425
Persistent link: https://www.econbiz.de/10012703043
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