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Leasing und bilanzpolitische Motive
Diamant, Olga - In: Leasing : Wissenschaft & Praxis 8 (2010) 2, pp. 7-32
Persistent link: https://www.econbiz.de/10003992291
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Leasing und bilanzpolitische Motive
Diamant, Olga - In: Leasing : Wissenschaft & Praxis 8 (2010) 2, pp. 7-32
Persistent link: https://www.econbiz.de/10009704915
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Impact of lease capitalization on the development of accounting standards : a theoretical research
Wiebelt, Tobias - 2012
Persistent link: https://www.econbiz.de/10009631682
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Management accounting : analysis and interpretation
McWatters, C. S.; Zimmerman, Jerold L.; Morse, Dale C. - 2008 - [3. ed.]
Persistent link: https://www.econbiz.de/10003686248
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Accounting choice and future performance : the case of R&D accounting in France
Cazavan-Jeny, Anne; Jeanjean, Thomas; Joos, Peter - In: Journal of accounting and public policy 30 (2011) 2, pp. 145-165
Persistent link: https://www.econbiz.de/10008990403
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Der Einfluss eines Aktivierungswahlrechtes für Entwicklungskosten auf Beteiligungsentscheidungen
Simons, Dirk - In: Schmalenbachs Zeitschrift für betriebswirtschaftliche … 54 (2002) 8, pp. 743-761
Persistent link: https://www.econbiz.de/10001718108
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Gestaltungspotenzial bei der Bilanzierung von Pensionsverpflichtungen nach IFRS und US-GAAP
Hecker, Renate; Ljubicic, Marko - In: Private und öffentliche Rechnungslegung : Festschrift …, (pp. 157 - 186). 2008
Persistent link: https://www.econbiz.de/10014562431
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Management accounting : analysis and interpretation
McWatters, Cheryl S. - 2001 - 2. ed.
Persistent link: https://www.econbiz.de/10013468800
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Behandlung von strategischen Beteiligungen im Einzelabschluss
Henselmann, Klaus; Roos, Benjamin - 2009
The paper analyses the different accounting methods for strategic investments in separate financial statements according to IFRS. Furthermore it compares the accounting methods according to international standards with German GAAP, including the statements of the German professional institute of...
Persistent link: https://www.econbiz.de/10003935075
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The impact of new lease standards under US GAAP and IFRS on financial ratios
Umapathy Ananthanarayanan; Harris, Peter; Shapiro, Steven J. - In: Review of business & finance studies : RBFS 11 (2020) 1, pp. 13-28
Persistent link: https://www.econbiz.de/10012306063