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~subject:"Rechnungswesen"
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Die Bewertungsregeln nach IAS/...
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Subject
All
Rechnungswesen
IFRS
10,719
Deutschland
3,390
Germany
2,995
Bilanzielle Bewertung
2,742
Accounting valuation
2,720
Debt
2,486
Bilanzierungsgrundsätze
1,870
Accounting standards
1,863
debt
1,805
Accounting
1,734
Schulden
1,671
Jahresabschluss
1,639
International Financial Reporting Standards
1,559
Financial statement
1,506
Welt
1,460
World
1,448
USA
1,316
Bilanzrecht
1,260
United States
1,250
Theorie
1,216
Accounting law
1,210
Theory
1,184
Bilanzierung
1,153
Balancing accounts
1,136
Fair value accounting
1,049
Fair-Value-Bilanzierung
1,048
Rechnungslegung
967
Bilanzpolitik
848
EU-Staaten
837
EU countries
829
Accounting policy
815
Konzernabschluss
767
Betriebsvermögen
762
International Accounting Standards
719
Consolidated financial statements
691
Bilanz
635
Unternehmenspublizität
616
Corporate disclosure
615
Öffentliche Schulden
607
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Online availability
All
Undetermined
420
Free
367
Type of publication
All
Article
954
Book / Working Paper
776
Journal
7
Type of publication (narrower categories)
All
Article in journal
820
Aufsatz in Zeitschrift
820
Aufsatz im Buch
125
Book section
125
Hochschulschrift
108
Lehrbuch
83
Textbook
73
Thesis
70
Collection of articles of several authors
65
Sammelwerk
65
Graue Literatur
61
Non-commercial literature
61
Arbeitspapier
31
Working Paper
31
Aufsatzsammlung
26
Case study
16
Fallstudie
16
Handbook
15
Handbuch
15
Reprint
12
Conference paper
10
Konferenzbeitrag
10
Konferenzschrift
10
Conference proceedings
8
Ratgeber
6
Accompanied by computer file
5
Elektronischer Datenträger als Beilage
5
Guidebook
5
Quelle
5
Bibliografie
4
Bibliografie enthalten
4
Bibliography included
4
Collection of articles written by one author
4
Glossar enthalten
4
Glossary included
4
Sammlung
4
Wörterbuch
4
Aufgabensammlung
3
Dissertation u.a. Prüfungsschriften
3
Einführung
3
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Language
All
English
1,424
German
293
Polish
20
French
6
Russian
2
Italian
1
Author
All
Nobes, Christopher
20
Leuz, Christian
12
McGee, Robert W.
12
Parker, Robert H.
12
Hail, Luzi
9
Weetman, Pauline
9
Bansbach, Florian
8
Bischof, Jannis
8
Chand, Parmod
8
Dornbach, Eike
8
Houqe, Noor
8
Petersen, Karl
8
Tsalavoutas, Ioannis
8
Weißenberger, Barbara E.
8
Weygandt, Jerry J.
8
Wüstemann, Jens
8
van Zijl, Tony
8
Biondi, Yuri
7
Gray, Sidney J.
7
Hachmeister, Dirk
7
Kieso, Donald E.
7
Meek, Gary K.
7
Monem, Reza
7
Pelger, Christoph
7
Stadler, Christian
7
Wagenhofer, Alfred
7
Zeff, Stephen A.
7
Barker, Richard
6
Barth, Mary E.
6
Berkau, Carsten
6
Choi, Frederick D.S.
6
Gabrusewicz, Wiktor
6
Glaum, Martin
6
Maroun, Warren
6
Melville, Alan
6
Moehrle, Stephen R.
6
Nurunnabi, Mohammad
6
Penman, Stephen H.
6
Preobragenskaya, Galina G.
6
Sapra, Haresh
6
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Institution
All
Springer Fachmedien Wiesbaden
11
KLS Accounting & Valuation GmbH
8
NWB Verlag
6
Verlag Dr. Kovač
6
Verlag Franz Vahlen
6
World Bank
6
Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart>
5
UVK Verlagsgesellschaft mbH
5
Asian Development Bank
4
Linde Verlag
4
Erich-Schmidt-Verlag
3
Friedrich-Schiller-Universität Jena
3
International Accounting Standards Board
3
Westfälische Wilhelms-Universität Münster
3
Gottfried Wilhelm Leibniz Universität Hannover
2
International Accounting Standards Committee
2
International Group of Controlling / Working Group Controller and IFRS
2
Nomos Verlagsgesellschaft
2
Universität Ulm
2
Universität des Saarlandes
2
American Institute of Certified Public Accountants
1
Arthur Young Foundation
1
Books on Demand GmbH <Norderstedt>
1
Deutsche Landwirtschafts-Gesellschaft
1
Deutscher Betriebswirtschafter-Tag <59, 2005, Frankfurt, Main>
1
Duncker & Humblot
1
Edward Elgar Publishing
1
Europäische Kommission / Kontaktausschuss für Richtlinien der Rechnungslegung
1
Finansovaja Akademija
1
Goethe-Universität Frankfurt am Main
1
Helmut-Schmidt-Universität
1
IASB Research Forum <2017, Brüssel>
1
Information for Better Markets Conference <10., 2014, London>
1
Information for Better Markets Conference <2016, London>
1
Institut national de la statistique et des études économiques <Frankreich> / Direction des études et synthèses économiques
1
Institute of Economic Affairs <London>
1
International Group of Controlling
1
KPMG AG Wirtschaftsprüfungsgesellschaft
1
KPMG AG Wirtschaftsprüfungsgesellschaft / Financial Risk Management
1
KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft
1
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Published in...
All
Issues in accounting education
26
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
24
SpringerLink / Bücher
22
Accounting horizons : a quarterly publication of the American Accounting Association
19
Accounting in Europe
19
Advances in accounting : a research annual
19
Journal of international accounting auditing & taxation
19
Journal of accounting & management information systems : JAMIS
17
Abacus : a journal of accounting, finance and business studies
14
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
13
Journal of international accounting research
13
The international journal of accounting : TIJA
13
Critical perspectives on accounting : an international journal for social and organizational accountability
12
Accounting forum : advancing the interdisciplinary and global connection of accounting research
11
International journal of economics and financial issues : IJEFI
11
Journal of accounting & economics
11
Journal of accounting education
11
The accounting review : a publication of the American Accounting Association
11
Accounting, Economics, and Law : AEL ; a convivium
10
Springer eBook Collection
9
Accounting research journal
8
International journal of critical accounting : IJCA
8
International journal of economics and finance
8
Journal of financial reporting & accounting : JFRA
8
Research
8
European accounting review
7
IRZ : Zeitschrift für internationale Rechnungslegung
7
Journal of accounting in emerging economies : JAEE
7
Journal of applied accounting research
7
Lehrbuch
7
Research in accounting regulation
7
Review of accounting studies
7
The British accounting review : the journal of the British Accounting Association
7
The journal of corporate accounting & finance
7
World Bank E-Library Archive
7
Accounting and Auditing Assessment
6
Accounting reform in transition and developing economies
6
Australian accounting review
6
Betriebswirtschaftliche Forschung und Praxis : BFuP
6
European financial and accounting journal : EFAJ
6
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Source
All
ECONIS (ZBW)
1,720
USB Cologne (EcoSocSci)
15
EconStor
1
OLC EcoSci
1
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1
Auswirkungen der Rechnungslegung auf das Rating von Unternehmen am Beispiel der Umstellung von HGB auf
IFRS
in der Automobilindustrie
Schneck, Ottmar
;
Schwarz, Dominik
- In:
Kredit- & Rating-Praxis : Zeitschrift der …
33
(
2007
)
2
,
pp. 18-23
Persistent link: https://www.econbiz.de/10003465817
Saved in:
2
The relevance of
IFRS
to an emerging market : evidence from Greece
Ballas, Apostolos A.
;
Skoutela, Despina
;
Tzovas, Christos A.
- In:
Managerial finance
36
(
2010
)
11
,
pp. 931-948
Persistent link: https://www.econbiz.de/10008778163
Saved in:
3
The impact of
IFRS
on the value relevance of earnings : evidence from the emerging market of Romania
Filip, Andrei
-
2007
Persistent link: https://www.econbiz.de/10003576148
Saved in:
4
Use of fair values in impairment testing
Woodward, Caroline
- In:
The Routledge companion to fair value and financial …
,
(pp. 385-391)
.
2007
Persistent link: https://www.econbiz.de/10003515037
Saved in:
5
Zwischenberichterstattung : Bilanzierungs- und Bewertungsmethoden
Paix, Gerhard de la
;
Busch, Julia
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
5
(
2010
)
9
,
pp. 367-369
Persistent link: https://www.econbiz.de/10008653902
Saved in:
6
Fair value accounting vs. historical cost accounting
Jaijairam, Paul
- In:
Review of business information systems
17
(
2013
)
1
,
pp. 1-6
Persistent link: https://www.econbiz.de/10009726516
Saved in:
7
Financial reporting and firm valuation : relevance lost or relevance regained?
Hail, Luzi
- In:
Accounting and business research : a research quarterly …
43
(
2013
)
4
,
pp. 329-358
Persistent link: https://www.econbiz.de/10009788858
Saved in:
8
The regulation of asset valuation in Germany
Hoffmann, Sebastian
;
Detzen, Dominic
- In:
Accounting history : journal of the Accounting History …
18
(
2013
)
3
,
pp. 367-389
Persistent link: https://www.econbiz.de/10009790686
Saved in:
9
APT, Inc. : an application of impairment testing and fair value estimation using international financial reporting standards
Beaudoin, Cathy A.
;
Hughes, Susan B.
- In:
Issues in accounting education
29
(
2014
)
1
,
pp. 181-194
Persistent link: https://www.econbiz.de/10010419404
Saved in:
10
Measurement in financial reporting : the need for concepts
Barth, Mary E.
- In:
Accounting horizons : a quarterly publication of the …
28
(
2014
)
2
,
pp. 331-352
Persistent link: https://www.econbiz.de/10010408292
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