Narrow search
Showing 1 - 10 of 8,269
Cover Image
Development and Current Criticism of Asset Impairment in German Tax Accounting
Velte, Patrick - 2016
In German tax accounting, the going concern value (“Teilwert”) is the central measurement of asset impairment since … discussion. First, I shed light on the development of the accounting measurement concepts from Prussian Civil Code 1794 (ALR) to … the German commercial law and the IFRS. I state that the creation of a common basis for measurement under commercial and …
Persistent link: https://www.econbiz.de/10012998466
Cover Image
Einfluss der IFRS auf die Rechnungslegungspraxis : eine theoretische und empirische Analyse in ausgewählten Ländern der EU
Kemper-Scharpegge, Thomas - 2013
Persistent link: https://www.econbiz.de/10012875451
Cover Image
Concepts et définitions : contrôle interne, contrôle de gestion, audit interne
Lubek, Pierre - In: La revue du trésor : mensuel d'études … 87 (2007) 8/9, pp. 747-751
Persistent link: https://www.econbiz.de/10003566700
Cover Image
Approved routes and alternative paths : the construction of women's careers in large accounting firms ; evidence from the French Big Four
Lupu, Ioana - In: Critical perspectives on accounting : an international … 23 (2012) 4/5, pp. 351-369
Persistent link: https://www.econbiz.de/10009559945
Cover Image
Iron cage theory and practice : evolution of French statutory auditing into specific accountability
Degos, Jean-Guy; Mairesse, Marie-Pierre - In: International journal of critical accounting : IJCA 6 (2014) 4, pp. 329-344
Persistent link: https://www.econbiz.de/10011347667
Cover Image
The search for unity in the French accountancy profession, 1969 - 1996
El Omari, Sami; Rossignol, Jean-Luc; Saboly, Michèle - In: Accounting history review 23 (2013) 1, pp. 85-105
Persistent link: https://www.econbiz.de/10009732184
Cover Image
Reform or renaissance? : France's 1966 companies act and the problem of the "professionalisation" of the auditing profession in France
Ramirez, Carlos - In: French accounting history : new contributions, (pp. 93-114). 2011
Persistent link: https://www.econbiz.de/10009315727
Cover Image
Blockchain adoption in the accounting and auditing industry : an exploratory study in France
Basly, Sami; Saunier, Paul-Laurent - In: Decentralized Finance : The Impact of Blockchain-Based …, (pp. 95-110). 2024
Persistent link: https://www.econbiz.de/10014477823
Cover Image
Harmonisation relating to auditor independence: the eighth directive, the UK and Germany
Evens, Lisa; Nobes, Christopher - 1998
Persistent link: https://www.econbiz.de/10000656810