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Forderungsbilanzierung von Kreditinstituten : kritische Analyse von HGB-, US GAAP-, IAS-Vorschriften und "fair value model"
Sittmann-Haury, Caroline - 2003 - 1. Aufl.
Persistent link: https://www.econbiz.de/10001738496
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The transition from the Greek accounting system to IFRS: evidence from the manufacturing sector
Georgakopoulou, Eleftheria; Spathis, Charalambos; … - In: International journal of managerial and financial accounting 2 (2010/11) 1, pp. 4-19
Persistent link: https://www.econbiz.de/10003977829
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Zeitwertbilanzierung nach dem ADHGB von 1861 und nach den IAS/IFRS : eine empirische Analyse aus Kapitalgebersicht
Spindler, Daniel - 2005
Persistent link: https://www.econbiz.de/10002553532
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Financial arrangements, fair valuation and taxation
Joseph, Anton - In: Derivatives & financial instruments 11 (2009) 2, pp. 59-63
Persistent link: https://www.econbiz.de/10003880322
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Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting?
Gassen, Joachim (contributor) - 2008
In their joint framework project, the FASB and the IASB recently proposed dropping stewardship as a separate objective of financial accounting, because the Boards view stewardship and valuation usefulness as compatible sub-objectives ranking under an overall objective of decision usefulness....
Persistent link: https://www.econbiz.de/10003693060
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Ansatz und Bewertung von Rückstellungen nach HGB, US-GAAP und IAS
Kayser, Marc - 2002
Persistent link: https://www.econbiz.de/10001663335
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The procyclicality of impairment accounting : comparing expected losses under IFRS 9 and US GAAP
Buesa, Alejandro; Población García, Javier; … - In: Journal of financial services research 64 (2023) 3, pp. 303-324
Persistent link: https://www.econbiz.de/10014444199