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~subject:"Fair-Value-Bilanzierung"
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Fair-Value-Bilanzierung
IFRS
10,586
Deutschland
5,069
Germany
4,164
Bilanz
4,110
Bilanzierung
2,766
Balance sheet
2,542
Rechnungswesen
2,018
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2,017
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2,002
Bilanzierungsgrundsätze
1,953
Accounting
1,952
Accounting standards
1,901
Verbindlichkeiten
1,754
Corporate debt
1,719
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1,709
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1,572
Bilanzpolitik
1,568
International Financial Reporting Standards
1,550
Bilanzrecht
1,519
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1,472
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1,467
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1,458
USA
1,373
Accounting law
1,347
Accrual
1,342
United States
1,311
Rechnungslegung
1,138
Theorie
1,059
Theory
1,046
Bilanzielle Bewertung
1,034
Accounting valuation
1,027
Fair value accounting
971
EU-Staaten
918
EU countries
912
Konzernabschluss
863
Consolidated financial statements
768
International Accounting Standards
717
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665
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4
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Barth, Mary E.
12
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12
Fiechter, Peter
11
Küting, Karlheinz
11
Bischof, Jannis
10
Ryan, Stephen G.
8
Schmidt, Martin
8
Bieker, Marcus
7
Laux, Christian
7
Magnan, Michel
7
Novotny-Farkas, Zoltán
7
Schildbach, Thomas
7
Yong, Kevin Ow
7
Palea, Vera
6
Renders, Annelies
6
Sellhorn, Thorsten
6
Zülch, Henning
6
Bratten, Brian
5
Couch, Robert B.
5
Daske, Holger
5
Freiberg, Jens
5
Khan, Urooj
5
Ronen, Joshua
5
Whittington, Geoffrey
5
Wu, Wei
5
Black, Jonathan
4
Cardao-Pito, Tiago
4
Causholli, Monika
4
Dewachter, Hans
4
Easton, Peter D.
4
Esser, Maik
4
Gebhardt, Günther
4
Glaum, Martin
4
Haaker, Andreas
4
Hodder, Leslie D.
4
Kang, Helen
4
Kümpel, Thomas
4
Larson, Chad R.
4
Liao, Lin
4
Lim, Chu Yeong
4
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2
Brussels European and Global Economic Laboratory
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Gottfried Wilhelm Leibniz Universität Hannover
1
Helmut-Schmidt-Universität
1
Informatiecentrum voor het Bedrijfsrevisoraat <Brügge>
1
Schmalenbach-Gesellschaft für Betriebswirtschaft / Arbeitskreis Immaterielle Werte im Rechnungswesen
1
Shaker Verlag
1
Springer Fachmedien Wiesbaden
1
Universität Duisburg-Essen
1
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
35
The accounting review : a publication of the American Accounting Association
24
IRZ : Zeitschrift für internationale Rechnungslegung
23
The Routledge companion to fair value and financial reporting
17
Abacus : a journal of accounting, finance and business studies
14
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
14
Review of accounting studies
14
WPg : Kompetenz schafft Vertrauen
12
Advances in accounting : a research annual
11
Journal of accounting & economics
11
Betriebswirtschaftliche Forschung und Praxis : BFuP
10
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
10
Der Betrieb
7
Issues in accounting education
7
SpringerLink / Bücher
7
The international journal of accounting : TIJA
7
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
6
Accounting forum : advancing the interdisciplinary and global connection of accounting research
6
Auditing : a journal of practice & theory
6
Journal of accounting, auditing & finance
6
Journal of business economics : JBE
6
Journal of international accounting research
6
Accounting perspectives : a journal of The Canadian Academic Accounting Association
5
Australian accounting review
5
Critical perspectives on accounting : an international journal for social and organizational accountability
5
European financial and accounting journal : EFAJ
5
Journal of accounting research
5
Journal of accounting, auditing & finance : JAAF
5
Journal of business & economics research
5
Journal of business finance & accounting : JBFA
5
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
4
Accounting horizons : a quarterly publication of the American Accounting Association
4
Accounting in Europe
4
Accounting, Economics, and Law : AEL ; a convivium
4
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
4
Behavioral research in accounting
4
Corporate Governance und Interne Revision : Handbuch für die Neuausrichtung des Internal Auditings
4
International accounting : standards, regulations, and financial reporting
4
International advances in economic research : IAER ; an official publication of the International Atlantic Economic Society
4
International journal of critical accounting : IJCA
4
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ECONIS (ZBW)
967
EconStor
2
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1
Eine modifizierte
Verbindlichkeiten-Bilanzierung
nach dem Fair-Value-Modell für den
IFRS
- und den HGB-Abschluss
Knobloch, Alois Paul
- In:
Schmalenbachs Zeitschrift für betriebswirtschaftliche …
59
(
2007
)
1
,
pp. 87-119
Persistent link: https://www.econbiz.de/10003415523
Saved in:
2
Berücksichtigung des eigenen Kreditrisikos bei der Bewertung von Schulden : Analyse des IASB-Diskussionspapiers "Credit risk in liability measurement"
Becker, Klaus
;
Wiechens, Gero
- In:
WPg : Kompetenz schafft Vertrauen
63
(
2010
)
5
,
pp. 228-237
Persistent link: https://www.econbiz.de/10003936232
Saved in:
3
Die Änderung der Fair Value-Option bei finanziellen
Verbindlichkeiten
durch den ED/2010/4
Beyer, Bettina
;
Hermens, Ann-Sophie
;
Römhild, Maximilian
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
5
(
2010
)
7/8
,
pp. 325-331
Persistent link: https://www.econbiz.de/10003989422
Saved in:
4
Fair-Value-Bewertung von Schulden : Anlässe, Konzeption und kritische Würdigung der Bewertung von Schulden nach
IFRS
13
Lauer, Peter
-
2014
Persistent link: https://www.econbiz.de/10010411697
Saved in:
5
Earnings management and derivative hedging with fair valuation : evidence from the effects of FAS 133
Choe, Chong-mu
;
Mao, Connie X.
;
Upadhyay, Arun D.
- In:
The accounting review : a publication of the American …
90
(
2015
)
4
,
pp. 1437-1467
Persistent link: https://www.econbiz.de/10011337678
Saved in:
6
Fair Value-Bewertung von Rückstellungen nach
IFRS
: IFRIC-Interpretationsentwurf D2 zur bilanziellen Behandlung von Entsorgungs-, Rekultivierungs- und ähnlichen Verpflichtungen
Zeimes, Markus
- In:
Der Betrieb
56
(
2003
)
39
,
pp. 2077-2080
Persistent link: https://www.econbiz.de/10001793122
Saved in:
7
Accounting for biological and the cost of debt
Daly, Abbie
;
Skaife, Hollis A.
- In:
Journal of international accounting research
15
(
2016
)
2
,
pp. 31-47
Persistent link: https://www.econbiz.de/10011619999
Saved in:
8
Fair value accounting for liabilities : presentation format of credit risk changes and individual information processing
Lachmann, Maik
;
Stefani, Ulrike
;
Wöhrmann, Arnt
- In:
Accounting, organizations and society : an …
41
(
2015
),
pp. 21-38
Persistent link: https://www.econbiz.de/10010501893
Saved in:
9
Fair value accounting and corporate debt structure
Wang, Haiping
;
Zhang, Jing
- In:
Advances in accounting : a research annual
37
(
2017
),
pp. 46-57
Persistent link: https://www.econbiz.de/10011846656
Saved in:
10
Fair value accounting and the cost of debt
Magnan, Michel
;
Wang, Haiping
;
Shi, Yaqi
-
2016
Persistent link: https://www.econbiz.de/10011492041
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