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Goodwill-Impairment-Test auf CGU-Ebene?
Haaker, Andreas; Freiberg, Jens - In: PiR (2009) 4, pp. 109-110
Persistent link: https://www.econbiz.de/10003824727
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Behandlung von strategischen Beteiligungen im Einzelabschluss
Henselmann, Klaus; Roos, Benjamin - 2009
according to IFRS. Furthermore it compares the accounting methods according to international standards with German GAAP …
Persistent link: https://www.econbiz.de/10003935075
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Do accounting standards influence the level of earnings management? : evidence from Germany
Goncharov, Igor; Zimmermann, Jochen - In: Die Unternehmung : Swiss journal of business research … 61 (2007) 5, pp. 371-388
Persistent link: https://www.econbiz.de/10003552117
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Goodwill impairment testing und Earnings-Management : eine empirische Untersuchung Schweizer IFRS-Anwender im Übergangsjahr 2005
Kuster, Oliver - 2007 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003508525
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General tax accounting rules, IFRS and derivatives
D'Amelio, Dana; Marshall, Kenneth; Carman, Paul; … - In: Derivatives & financial instruments 12 (2010) 2, pp. 11-16
Persistent link: https://www.econbiz.de/10008655674
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Examining dual accounting systems in Europe
Macías, Marta; Muiño, Flora - In: The international journal of accounting : TIJA 46 (2011) 1, pp. 51-78
Persistent link: https://www.econbiz.de/10008989259
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International Financial Reporting Standards and the quality of financial statement information
Iatridis, George - In: International review of financial analysis 19 (2010) 3, pp. 193-204
Persistent link: https://www.econbiz.de/10008992301
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Are IFRS-based and US GAAP-based accounting amounts comparable?
Barth, Mary E.; Landsman, Wayne R.; Lang, Mark H.; … - In: Journal of accounting & economics 54 (2012) 1, pp. 68-93
Persistent link: https://www.econbiz.de/10009569322
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Improving earnings quality : the effect of reporting incentives and accounting standards
Watrin, Christoph; Ullmann, Robert - In: Advances in accounting : a research annual 28 (2012) 1, pp. 179-188
Persistent link: https://www.econbiz.de/10009571708
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Were regulatory changes in reporting "abnormal items" justified? : evidence of intra-period classificatory earnings management practices in Australia
Cameron, Robyn; Gallery, Natalie - In: Journal of accounting & organizational change 8 (2012) 2, pp. 160-185
Persistent link: https://www.econbiz.de/10009574390