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Internationalisierung der externen Rechnungslegung von Unternehmen : Probleme des Übergangs von der Rechnungslegung nach HGB auf US-GAAP oder IAS

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Buchführung und Jahresabschluß : Lehrbuch mit Aufgaben und Lösungen

Mindermann, Torsten; Brösel, Gerrit - 2007

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XBRL for financial reporting : evidence on Italian GAAP versus IFRS

Valentinetti, Diego; Rea, Michele A. - In: Accounting perspectives : a journal of The Canadian … 12 (2013) 3, pp. 237-260

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Digitizing international financial reports with iXBRL and the IFRS taxonomy : the case of the European Union, U.S., and SAP SE

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Is there a conflict between principles-based standard setting and structured electronic reporting with XBRL?

Beerbaum, Dirk; Piechocki, Maciej; Weber, Christoph - In: European financial and accounting journal : EFAJ 12 (2017) 3, pp. 33-52

-based developed IFRS taxonomy. Considering the anticipated but unexpected SEC decision on March 3rd 2017 to adopt the IFRS taxonomy … electronic filings in Europe on the IFRS taxonomy by 2020 signal that national regulators, external accounting observers and … international regulators have a dissent. This paper reflects the expressed concerns by national standard setters. Applying a …

Persistent link: https://www.econbiz.de/10011818182