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Value relevance and market valuation of assets measured using IFRS and US GAAP in the US equity market
Cipriano, Michael C.; Cole, Elizabeth T.; Briggs, John - In: International journal of accounting and information … 30 (2022) 1, pp. 95-114
Persistent link: https://www.econbiz.de/10012886081
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Reporting Comprehensive Income : die Bestrebungen des FASB, des ASB sowie des IASC
Gerbaulet, Christian - 1999
Persistent link: https://www.econbiz.de/10001421534
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Goodwill accounting standards in the United Kingdom, the United States, France, and Japan
Garcia, Clémence; Katsuo, Yuko; Mourik, Carien van - In: Accounting history : journal of the Accounting History … 23 (2018) 3, pp. 314-337
Persistent link: https://www.econbiz.de/10011937491
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Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...
Clor-Proell, Shana M.; Brown, Nerissa C.; Stubben, … - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 1-19
Persistent link: https://www.econbiz.de/10013419442
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Bilanzierung des Goodwills im internationalen Vergleich : eine kritische Analyse
Schmidt, Ingo - 2002
Persistent link: https://www.econbiz.de/10013442418
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Measuring goodwill and noncontrolling interest under the new considation accounting standards
Yang, James G. S.; Aquilino, Frank J. - In: Journal of financial reporting & accounting : JFRA 15 (2017) 2, pp. 198-207
Persistent link: https://www.econbiz.de/10011774995
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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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Principles- versus rules-based accounting standards : the FASB's standard setting strategy
Benston, George J.; Bromwich, Michael; Wagenhofer, Alfred - 2009
Persistent link: https://www.econbiz.de/10003826087
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Die Durchsetzung von Rechnungslegungsstandards : eine kapitalmarktorientierte Untersuchung
Böckem, Hanne - 2000
Persistent link: https://www.econbiz.de/10001455392