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Unternehmensbewertung und Rechnungslegung von Akquisitionen : die Vorschriften nach IFRS und HGB vs. betriebswirtschaftliche Rationalität
Trützschler, Klaus; David, Ulrich; Strauch, Joachim; … - In: Zeitschrift für Planung & Unternehmenssteuerung 16 (2005) 4, pp. 383-406
Persistent link: https://www.econbiz.de/10003204680
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Has SFAS 142 improved the usefulness of goodwill impairment loss and goodwill balances for investors?
Guler, Lale - In: Review of managerial science 12 (2018) 3, pp. 559-592
Persistent link: https://www.econbiz.de/10011871123
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Consequences of Big Data and formalization on accounting and auditing standards
Krahel, John Peter; Titera, William R. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 2, pp. 409-422
Persistent link: https://www.econbiz.de/10011304148
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Kaufpreisfestsetzung bei Unternehmenstransaktionen : Completion Accounts, Locked Box Mechanismus und Earn Out Verfahren
Kammerlander, Hermann - In: Handbuch Mergers & Acquisitions : rechtliche und …, (pp. 837-858). 2007
Persistent link: https://www.econbiz.de/10003532413
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Connotative meaning and the challenges of international financial reporting/auditing standards convergence : the case of Taiwan's statement of auditing standard nummer 33
Duh, Rong-Ruey; Lin, Hsiao-lun; Chow, Chee W. - In: Asia-Pacific journal of accounting & economics : APJAE 21 (2014) 4, pp. 368-388
Persistent link: https://www.econbiz.de/10010411611
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Internationale Rechnungslegung und Prüfung : betriebswirtschaftliche und juristische Aspekte: HGB, IAS, US-GAAP und ISA
Blomeyer, Wolfgang (ed.); Peemöller, Volker H. (contributor) - 2000
Verlagsinfo: Das Bilanzrecht steht im ersten Jahrzehnt des neuen Jahrtausends vor einer grundsätzlichen Neuordnung. Die zunehmende Globalisierung zwingt die ehemals auf das deutsche HGB konzentrierte Bilanzierungspraxis in noch vor wenigen Jahren kaum vorstellbarer Weise, sich intensiv mit...
Persistent link: https://www.econbiz.de/10001495125
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Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.2 Auditing Standards Analysis
World Bank - 2017
To a great extent, the quality of financial reporting depends on the quality of the Accounting and Auditing standards on which the reporting and auditing requirements are based. The objective of the auditing standards analysis is to compare the national standards used to conduct audits of...
Persistent link: https://www.econbiz.de/10012248295
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Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.1 Financial Reporting Standards Analysis
World Bank - 2017
international benchmark, International Financial Reporting Standards (IFRS), it becomes difficult for foreign investors to … principles - national (GAAP) with IFRS with a view to capturing significant differences (where applicable) in order to provide … suggestions for improving national GAAP and aligning them to the extent possible with IFRS …
Persistent link: https://www.econbiz.de/10012248296
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Principles-based versus rules-based auditing standards : the effect of the transition from AS2 to AS5
Sin, Fang Yun; Moroney, Robyn; Strydom, Maria - In: International journal of auditing : IJA 19 (2015) 3, pp. 282-294
Persistent link: https://www.econbiz.de/10011523003
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The Relevance of Accounting and Auditing Standards in Corporate Financial Reporting in Nigeria; Emphasis on Compliance
Okoye, Emmanuel Ikechukwu - 2011
Accounting and auditing practices are regulated with standards worldwide. They have been developed over the years even though their history of development is of a shorter period than the accountancy profession self. The need for the development of accounting and auditing standards arose from the...
Persistent link: https://www.econbiz.de/10013127695