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~subject:"Rechnungswesen"
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Does IFRS 9 consider financial...
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Rechnungswesen
IFRS
10,719
Deutschland
2,558
Germany
2,292
Accounting standards
1,831
Bilanzierungsgrundsätze
1,815
Accounting
1,683
Fair value accounting
1,595
Jahresabschluss
1,575
International Financial Reporting Standards
1,559
Fair-Value-Bilanzierung
1,557
Financial statement
1,457
Welt
1,216
World
1,207
Bilanzrecht
1,201
Accounting law
1,161
Bilanzierung
1,100
Balancing accounts
1,089
Rechnungslegung
951
USA
920
United States
882
Bilanzielle Bewertung
874
Accounting valuation
868
Bilanzpolitik
823
Accounting policy
793
Konzernabschluss
747
International Accounting Standards
720
EU-Staaten
719
EU countries
718
Consolidated financial statements
669
Unternehmenspublizität
622
Corporate disclosure
621
Goodwill
472
Bilanz
446
Wirtschaftsprüfung
442
Bank
435
Financial audit
434
Geschäftswert
434
SME
413
KMU
407
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411
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359
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Article
930
Book / Working Paper
733
Journal
7
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Article in journal
808
Aufsatz in Zeitschrift
808
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116
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83
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73
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65
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59
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59
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24
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23
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16
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15
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15
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10
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10
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9
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7
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7
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6
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6
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6
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5
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5
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5
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5
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4
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4
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4
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4
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4
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3
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3
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3
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English
1,380
German
273
Polish
19
French
4
Russian
2
Italian
1
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Nobes, Christopher
20
Leuz, Christian
12
McGee, Robert W.
12
Parker, Robert H.
11
Hail, Luzi
9
Weetman, Pauline
9
Bansbach, Florian
8
Bischof, Jannis
8
Chand, Parmod
8
Dornbach, Eike
8
Hachmeister, Dirk
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
Kieso, Donald E.
7
Meek, Gary K.
7
Monem, Reza
7
Pelger, Christoph
7
Stadler, Christian
7
Wagenhofer, Alfred
7
Barker, Richard
6
Barth, Mary E.
6
Berkau, Carsten
6
Choi, Frederick D.S.
6
Gabrusewicz, Wiktor
6
Glaum, Martin
6
Melville, Alan
6
Nurunnabi, Mohammad
6
Preobragenskaya, Galina G.
6
Sunder, Shyam
6
Tareq, Mohammad
6
Zeff, Stephen A.
6
Brüggemann, Ulf
5
Gassen, Joachim
5
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Springer Fachmedien Wiesbaden
9
KLS Accounting & Valuation GmbH
8
NWB Verlag
6
Verlag Franz Vahlen
6
World Bank
6
Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart>
5
UVK Verlagsgesellschaft mbH
5
Verlag Dr. Kovač
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
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
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
Münsteraner Gesprächskreis Rechnungslegung und Prüfung
1
Münsterisches Tagesgespräch <22, 2006, Münster (Westf)>
1
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Issues in accounting education
25
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
24
SpringerLink / Bücher
20
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
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
14
Abacus : a journal of accounting, finance and business studies
13
Accounting forum : advancing the interdisciplinary and global connection of accounting research
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, Economics, and Law : AEL ; a convivium
11
International journal of critical accounting : IJCA
11
Journal of accounting education
11
International journal of economics and financial issues : IJEFI
10
Journal of accounting & economics
9
The accounting review : a publication of the American Accounting Association
9
Accounting research journal
8
International journal of economics and finance
8
Journal of financial reporting & accounting : JFRA
8
Research
8
Springer eBook Collection
8
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 accounting review
6
European financial and accounting journal : EFAJ
6
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Source
All
ECONIS (ZBW)
1,651
USB Cologne (EcoSocSci)
17
EconStor
1
OLC EcoSci
1
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1
"Taking diversity into account" : real effects of accounting measurement on asset allocation
LeQuang, Gaëtan
-
2018
Persistent link: https://www.econbiz.de/10012240505
Saved in:
2
Hedge Accounting von Commodity-Risiken nach
IFRS
9 : ein Vergleich mit IAS 39
Kuhn, Steffen
;
Hachmeister, Dirk
- In:
IRZ : Zeitschrift für internationale Rechnungslegung
10
(
2015
)
7/8
,
pp. 277-284
Persistent link: https://www.econbiz.de/10011341363
Saved in:
3
Institution-specific value
Peasnell, Ken V.
-
2006
Persistent link: https://www.econbiz.de/10003376648
Saved in:
4
Fair value vs conservatism? : aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China
Macve, R. H.
- In:
The British accounting review : the journal of the …
47
(
2015
)
2
,
pp. 124-141
Persistent link: https://www.econbiz.de/10011333501
Saved in:
5
Accounting for European insurance M&A transactions : fair value of insurance contracts and duplex
IFRS
/US GAAP purchase accounting
Paetzmann, Karsten
;
Lippl, Christine
- In:
The Geneva papers on risk and insurance - issues and …
38
(
2013
)
2
,
pp. 332-353
Persistent link: https://www.econbiz.de/10009752615
Saved in:
6
Accounting for agricultural products : US versus
IFRS
GAAP
Marsh, Treba
;
Fischer, Mary
- In:
Journal of business & economics research
11
(
2013
)
2
,
pp. 79-87
Persistent link: https://www.econbiz.de/10009727191
Saved in:
7
The role of fair value accounting in promoting government accountability
Rodríguez Bolívar, Manuel Pedro
;
Navarro Galera, Andrés
- In:
Abacus : a journal of accounting, finance and business …
48
(
2012
)
3
,
pp. 348-386
Persistent link: https://www.econbiz.de/10009630279
Saved in:
8
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:
9
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
Saved in:
10
Accounting and the formation of share market prices over time : a mathematical institutional economic analysis through simulation and experiment
Biondi, Yuri
- In:
Applied economics
47
(
2015
)
34/36
,
pp. 3651-3672
Persistent link: https://www.econbiz.de/10011293472
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