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The positive future outlook of the last in first out inventory methods

Harris, Peter - In: Asian Journal of Empirical Research 2 (2012) 3, pp. 92-95

culminate in its repeal as an acceptable accounting method. There are pressures from the International Financial Accounting … available in this transition period. -- LIFO ; LIFO reserve ; IFRS ; US GAAP ; FIFO …

Persistent link: https://www.econbiz.de/10009722123

E-Bilanz : Erläuterungen und Anleitungen zur Taxonomie

Bongaerts, Dirk; Neubeck, Guido - Deloitte & Touche Wirtschaftsprüfungsgesellschaft - 2016 - 5. Auflage

Persistent link: https://www.econbiz.de/10011544365

E-Bilanz : Erläuterungen und Anleitungen zur Taxonomie

Bongaerts, Dirk (contributor); Neubeck, Guido (contributor) - 2015 - 4. Auflage

Persistent link: https://www.econbiz.de/10011402955

E-Bilanz : Erläuterungen und Anleitungen zur Taxonomie : positionsorientierte Kommentierung der Taxonomie : vollständiger Abdruck des GCD-Moduls und des GAAP-Moduls : Beispiele und...

Bongaerts, Dirk; Neubeck, Guido - Deloitte Wirtschaftsprüfungsgesellschaft - 2018 - 6. Auflage

Persistent link: https://www.econbiz.de/10011822250

E-Bilanz : Erläuterungen und Anleitungen zur Taxonomie

Bongaerts, Dirk; Neubeck, Guido - 2014 - 3. Aufl., (Stand Juni 2014)

Persistent link: https://www.econbiz.de/10010458299

Financial reporting comparability : toward an XBRL ontology of the FASB/IFRS conceptual framework

Wenger, Mitchell R.; Thomas, Manoj A.; Babb, Jeffry Stephen - In: International journal of electronic finance : IJEF 7 (2013) 1, pp. 15-32

Persistent link: https://www.econbiz.de/10009719842

XBRL for financial reporting : evidence on Italian GAAP versus IFRS

Valentinetti, Diego; Rea, Michele A. - In: Accounting perspectives : a journal of The Canadian … 12 (2013) 3, pp. 237-260

Persistent link: https://www.econbiz.de/10010193776

Digitizing international financial reports with iXBRL and the IFRS taxonomy : the case of the European Union, U.S., and SAP SE

Holtzblatt, Mark A.; Brands, Kristine M. - In: Issues in accounting education 38 (2023) 2, pp. 125-153

Persistent link: https://www.econbiz.de/10014313974

Is there a conflict between principles-based standard setting and structured electronic reporting with XBRL?

Beerbaum, Dirk; Piechocki, Maciej; Weber, Christoph - In: European financial and accounting journal : EFAJ 12 (2017) 3, pp. 33-52

-based developed IFRS taxonomy. Considering the anticipated but unexpected SEC decision on March 3rd 2017 to adopt the IFRS taxonomy … electronic filings in Europe on the IFRS taxonomy by 2020 signal that national regulators, external accounting observers and … international regulators have a dissent. This paper reflects the expressed concerns by national standard setters. Applying a …

Persistent link: https://www.econbiz.de/10011818182

Der IFRS Goodwill Impairment Test : Schnittpunkt zwischen internationaler Rechnungslegung und internationalem Controlling

Buhleier, Claus - In: Internationale Rechnungslegung und internationales …, (pp. 455-479). 2008

Persistent link: https://www.econbiz.de/10003599344