Die Bilanzierung von Leasinggesellschaften stellt eine besondere Herausforderung an die Rechnungslegung dar, da eine … solche zu identifizieren sind. Im Vergleich zum HGB ist die nach IAS/IFRS zu erfassende Anzahl von bilanziellen … wirtschaftlicher Eigentümer angesehen werden kann. Allerdings weichen die jeweiligen Beurteilungskriterien des HGB von denen der IAS/IFRS …

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts' forecast accuracy in … IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to …

Rechnungslegungsstandards (IFRS) in der Lage sind, die neuen Zahlungsformen bilanziell abzubilden und welche Herausforderungen und Chancen sich … bei der Bilanzierung von Kryptowährungen in der Praxis ergeben können. Der Fokus dieser Arbeit liegt auf den …

(IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that … goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … this new method of goodwill accounting, following the required adoption of the International Financial Reporting Standards …

by IFRS on the impairment of goodwill. An empirical approach consisted of analysing consolidated financial statements of …This paper focuses on an analysis of the mandatory disclosure of goodwill impairment information in compliance with the … information concerning the goodwill impairment such as the carrying amount of goodwill allocated to the cash generating unit …

Purpose - This study empirically investigates the relationship between goodwill assets and capital structure (i.e. debt … ratio) of firms and the moderating effect of financial market development on the relationship between goodwill assets and … significant positive relationship between goodwill assets and capital structure in developing countries, but goodwill assets have …