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Accounting for derivatives and hedging activities : comparison of cash flow versus fair value hedge accounting

Smith, Pamela A.; Kohlbeck, Mark J. - In: Issues in accounting education 23 (2008) 1, pp. 103-117

Persistent link: https://www.econbiz.de/10003653602

The effect of differential accounting conservatism on the "over-valuation" of high-tech firms relative to low-tech firms

Kwon, Sung S.; Yin, Qin Jennifer; Han, Jongsoo - In: Review of quantitative finance and accounting 27 (2006) 2, pp. 143-173

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Interpretation of farm accounts

1955

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Farm accounting and management

Sturrock, Ford - 1947

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Measuring intangible resources for managerial accounting purposes

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Book-keeping and accounts : a text-book for students

Cropper, L. Cuthbert - 1923 - 13. ed.

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Neubewertung der Gold- und Devisenreserven

In: Monatsbericht 49 (1997) 6, pp. 5-6

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Valuation for financial reporting : intangible assets, goodwill, and impairment analysis, SFAS 141 and 142

Mard, Michael J. (contributor) - 2002

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The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU

Aharony, Joseph - 2010

2005, we compare the value relevance of accounting information in 14 European countries in the year prior to and the year … of the mandatory adoption of the IFRS. We focus on three accounting information items for which measurements under IFRS … are likely to differ considerably from measurements under domestic accounting practices across the EU countries prior to …

Persistent link: https://www.econbiz.de/10013138280

The Accounting and Valuation of Intangible Assets in Germany

Frey, Hannes - 2010

valuation approach for the fair value measurement of patented technologies is the income approach. Furthermore the accounting … standards leave room for accounting policy, which casts doubt on the reliability of financial statements …

Persistent link: https://www.econbiz.de/10013139317