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~subject:"Rechnungswesen"
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Rechnungswesen
IFRS
19
business combinations
19
Goodwill
18
Business combinations
16
Geschäftswert
13
Takeover
12
Übernahme
12
IFRS 3
11
Merger
9
Accounting
8
Fusion
7
goodwill
7
unrecognized tax benefits
6
Business Combinations
5
Steuervergünstigung
5
Tax avoidance
5
Tax incentive
5
Intangible assets
4
Steuervermeidung
4
Accounting law
3
Accounting standards
3
Accounting valuation
3
Acquisition
3
Bilanzielle Bewertung
3
Bilanzierungsgrundsätze
3
Bilanzrecht
3
Corporate Governance
3
Corporate disclosure
3
Corporate governance
3
Eigentümerstruktur
3
Immaterielle Werte
3
Impairment
3
Ownership structure
3
Unrecognized tax benefits
3
Unternehmenspublizität
3
mandatory disclosure
3
Accounting policy
2
Auskunftspflicht
2
Bilanzpolitik
2
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Amorós Martínez, Araceli
1
Bugeja, Martin
1
Cavero Rubio, José Antonio
1
Collazo Mazón, Antonio
1
D'Arcy, Anne
1
Dickinson, Victoria
1
Giner, Begoña
1
Hellman, Niclas
1
Hjelström, Tomas
1
Johansson, Sven-Erik
1
Lim, Chu Yeong
1
Loyeung, Anna
1
Pardo, Francisca
1
Tan, Pearl
1
Tarca, Ann
1
Wangerin, Daniel D.
1
Wild, John J.
1
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Accounting horizons : a quarterly publication of the American Accounting Association
1
Australian journal of management
1
Issues in accounting education
1
Journal of business ethics : JOBE
1
Journal of international accounting auditing & taxation
1
Spanish journal of finance & accounting : the official journal of AECA - Asociación Española de Contabilidad y Administración de Empresas
1
The international journal of accounting : TIJA
1
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ECONIS (ZBW)
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1
How ethical are managers' goodwill impairment decisions in Spanish-listed firms?
Giner, Begoña
;
Pardo, Francisca
- In:
Journal of business ethics : JOBE
132
(
2015
)
1
,
pp. 21-40
Persistent link: https://www.econbiz.de/10011411162
Saved in:
2
Economic effects of goodwill accounting practices : systematic amortisation versus impairment test
Cavero Rubio, José Antonio
;
Amorós Martínez, Araceli
; …
- In:
Spanish journal of finance & accounting : the official …
50
(
2021
)
2
,
pp. 224-245
Persistent link: https://www.econbiz.de/10012549232
Saved in:
3
Accounting for goodwill under IFRS : a critical analysis
Johansson, Sven-Erik
;
Hjelström, Tomas
;
Hellman, Niclas
- In:
Journal of international accounting auditing & taxation
27
(
2016
),
pp. 13-25
Persistent link: https://www.econbiz.de/10011624457
Saved in:
4
Accounting rules and post-acquisition profitability in business combinations
Dickinson, Victoria
;
Wangerin, Daniel D.
;
Wild, John J.
- In:
Accounting horizons : a quarterly publication of the …
30
(
2016
)
4
,
pp. 427-447
Persistent link: https://www.econbiz.de/10011630099
Saved in:
5
Reviewing IFRS goodwill accounting research : implementation effects and cross-country differences
D'Arcy, Anne
;
Tarca, Ann
- In:
The international journal of accounting : TIJA
53
(
2018
)
3
,
pp. 203-226
Persistent link: https://www.econbiz.de/10011931070
Saved in:
6
Heineken's acquisition of Asia Pacific Breweries : accounting for business combinations and changes in ownership interests
Tan, Pearl
;
Lim, Chu Yeong
- In:
Issues in accounting education
32
(
2017
)
4
,
pp. 101-127
Persistent link: https://www.econbiz.de/10011789906
Saved in:
7
Accounting for business combinations and takeover premiums : pre- and post-IFRS
Bugeja, Martin
;
Loyeung, Anna
- In:
Australian journal of management
42
(
2017
)
2
,
pp. 183-204
Persistent link: https://www.econbiz.de/10011774702
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