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Die Bewertung kundenorientierter immaterieller Vermögenswerte im Rahmen von IFRS 3 : Beurteilung des Entwurfs einer Fortsetzung von IDW S 5
Rzepka, Maximilian; Scholze, Andreas - In: KoR : internationale und kapitalmarktorientierte … 10 (2010) 6, pp. 297-306
Persistent link: https://www.econbiz.de/10003985027
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Bonbons Hansel et Gretel inc.
Martel, Louise; Paul, Diane - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 1, pp. 51-59
Persistent link: https://www.econbiz.de/10011287491
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A note on auditing fair value of investment properties : practice briefing
Nordlund, Bo; Lorentzon, Johan; Lind, Hans - In: Journal of property investment & finance 40 (2022) 1, pp. 108-115
Persistent link: https://www.econbiz.de/10012990469
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Auditing challenging fair value measurements : evidence from the field
Cannon, Nathan H.; Bedard, Jean C. - In: The accounting review : a publication of the American … 92 (2017) 4, pp. 81-114
Persistent link: https://www.econbiz.de/10011741566
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The role of valuation specialists in audits of fair values and potential for change under amended public company accounting oversight board standards
Griffith, Emily E.; Hammersley, Jacqueline S. - In: Auditing : a journal of practice & theory 42 (2023) 2, pp. 133-161
Persistent link: https://www.econbiz.de/10014311643
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The role of Irving Fisher in the development of fair value accounting thought
Markarian, Garen - In: Accounting history review 28 (2018) 3, pp. 181-190
Persistent link: https://www.econbiz.de/10011988198
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Relevance of intangible in the evaluation of firmes : case of the French market
Jamoussi, Wassim; Baklouti, Mohamed Aymen; Affes, Habib - In: International journal of managerial and financial accounting 1 (2008/09) 1, pp. 115-125
Persistent link: https://www.econbiz.de/10003806110
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Banks' use of accounting discretion and regulatory intervention : the case of European banks' impairments on Greek government bonds
Bierey, Martin; Schmidt, Martin - In: The international journal of accounting : TIJA 52 (2017) 2, pp. 122-141
Persistent link: https://www.econbiz.de/10011735382
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Fair value accounting : epistemic commitment and resistance
Maroun, Warren; Van Zijl, Wayne - In: Accounting forum 46 (2022) 3, pp. 215-240
This study responds to calls for additional research on how accounting prescriptions are being operationalised with a specific focus on fair value accounting by individual practitioners. Detailed interviews are carried out to evaluate how accountants understand and resist fair value accounting....
Persistent link: https://www.econbiz.de/10013410686
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Auditors' use of in-house specialists
Zimmerman, Aleksandra B.; Barr-Pulliam, Dereck; Lee, … - In: Journal of accounting research 61 (2023) 4, pp. 1363-1418
Persistent link: https://www.econbiz.de/10014364679