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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
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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
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Commercial laws of England, Scotland, Germany, and France
Wolfe, Archibald John - 1915
Persistent link: https://www.econbiz.de/10003023835
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The French international accounts 1880-1913
White, Harry Dexter - 1933
Persistent link: https://www.econbiz.de/10000382530
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The adoption of an accounting innovation in France : the case of consolidated financial statements at Pechiney (1956-1971)
Bensadon, Didier - In: Accounting history : journal of the Accounting History … 20 (2015) 3, pp. 288-309
Persistent link: https://www.econbiz.de/10011440865
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The role and current status of IFRS in the completion of national accounting rules : evidence from France
Le Manh, Anne - In: Accounting in Europe 14 (2017) 1/2, pp. 94-101
Persistent link: https://www.econbiz.de/10011997905
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Accounting manipulations and IFRS : evidence from French companies
Nouri, Yosr; Abaoub, Ezzeddine - In: International journal of economics and finance 6 (2014) 11, pp. 229-244
Persistent link: https://www.econbiz.de/10010438281
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Recent history of French Accounting Regulation : five years of convergence towards IFRS
Degos, Jean-Guy; Ouvrard, Stéphane - In: International journal of economics and accounting : IJEA 1 (2010) 3, pp. 200-222
Persistent link: https://www.econbiz.de/10008906210
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A French experience of an IFRS transition
Bonnier, Carole; Demerens, Frédéric; Hossfeld, Christopher - In: Issues in accounting education 28 (2013) 2, pp. 221-234
Persistent link: https://www.econbiz.de/10009760741