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Innovationen im Jahresabschluß?
Dyckerhoff, Christian - In: Innovation und Institution : [67. Jahrestagung des …, (pp. 32-57). 2006
Persistent link: https://www.econbiz.de/10003315577
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Bilanzierung von Innovationen nach IAS/IFRS
Heldt, Philipp - 2009
Persistent link: https://www.econbiz.de/10003810314
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Accounting for innovation : lessons learnt from mandatory and voluntary disclosure
Günther, Thomas - In: Innovation and international corporate growth, (pp. 319-332). 2010
Persistent link: https://www.econbiz.de/10003973560
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F&E-Bilanzierung als Einflußfaktor der F&E-Freudigkeit
Schröder, Jakob - 2001
Persistent link: https://www.econbiz.de/10001607482
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Technologische Innovationsprozesse im externen Rechnungswesen
Mansury, Abdullah - 2008 - 1. Aufl.
Persistent link: https://www.econbiz.de/10013441325
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Technologie- und Produktinnovationen für die deutschen Wertpapierbörsen, insbesonderer deutsche Terminbörse
Steiner, Manfred - In: Führungsorganisation und Technologiemanagement : …, (pp. 289-314). 1989
Persistent link: https://www.econbiz.de/10001273470
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The effect of the revision of intangible assets accounting standards on enterprise technology innovation
Chen, Jinyong; Lei, Hua; Luo, Jie; Tang, Xiangxi; Sial, … - In: Economic research 34 (2021) 1,3, pp. 3015-3037
Persistent link: https://www.econbiz.de/10014232042
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Die Abbildung von Produktinnovationen im Rechnungswesen
Franz, Klaus-Peter; Kajüter, Peter - 2001
Persistent link: https://www.econbiz.de/10001592644
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Accounting for intangibles : the great divide between obscurity in innovation activities and the balance sheet
Wyatt, Anne - In: The Singapore economic review : journal of the Economic … 46 (2001) 1, pp. 83-117
Persistent link: https://www.econbiz.de/10001674299
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FASB Interpretation Number 48 (FIN 48) Disclosures and Corporate Innovation
Goldman, Nathan C. - 2020
In this paper, we analyze the real effect of financial statement tax disclosures on corporate innovation activities. In 2007, the FASB enacted FIN 48, which mandates the separate and more detailed disclosure of reserves for unrecognized tax benefits (UTBs). Using patent applications as a measure...
Persistent link: https://www.econbiz.de/10012852348