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Search: subject:"Accounting standards"
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Subject
All
IFRS
10,095
Bilanzierungsgrundsätze
3,321
Accounting standards
3,305
Deutschland
2,886
Germany
2,593
Rechnungswesen
1,858
Accounting
1,831
Jahresabschluss
1,756
Financial statement
1,630
International Financial Reporting Standards
1,569
Bilanzrecht
1,361
Accounting law
1,309
USA
1,278
Welt
1,266
World
1,265
United States
1,213
Bilanzierung
1,176
Balancing accounts
1,168
Rechnungslegung
1,017
Fair value accounting
965
Fair-Value-Bilanzierung
963
Bilanzpolitik
936
Accounting policy
907
Bilanzielle Bewertung
849
Accounting valuation
848
International Accounting Standards
803
Konzernabschluss
788
EU-Staaten
750
EU countries
748
Consolidated financial statements
705
Corporate disclosure
700
Unternehmenspublizität
700
accounting standards
559
Bilanz
534
Wirtschaftsprüfung
485
Financial audit
474
Goodwill
470
Geschäftswert
443
Theorie
424
Theory
424
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All
Free
2,630
Undetermined
2,198
Type of publication
All
Article
7,680
Book / Working Paper
5,984
Journal
79
Other
14
Type of publication (narrower categories)
All
Article in journal
5,987
Aufsatz in Zeitschrift
5,987
Aufsatz im Buch
1,296
Book section
1,296
Hochschulschrift
1,012
Thesis
794
Graue Literatur
552
Non-commercial literature
552
Lehrbuch
403
Textbook
354
Working Paper
344
Arbeitspapier
327
Dissertation u.a. Prüfungsschriften
258
Collection of articles of several authors
227
Sammelwerk
227
Case study
118
Fallstudie
118
Bibliografie enthalten
103
Bibliography included
103
Aufsatzsammlung
95
Reprint
95
Mehrbändiges Werk
87
Multi-volume publication
87
Handbook
82
Handbuch
82
Konferenzschrift
73
Conference paper
60
Konferenzbeitrag
60
Ratgeber
49
Conference proceedings
48
Amtsdruckschrift
45
Government document
45
Guidebook
45
Aufgabensammlung
36
Gesetz
29
Law
29
Glossar enthalten
28
Glossary included
28
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24
Sammlung
24
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English
7,676
German
5,244
Undetermined
781
French
56
Polish
21
Spanish
9
Czech
7
Italian
5
Russian
4
Lithuanian
3
Romanian
3
Croatian
2
Serbian
2
Swedish
2
Danish
1
Dutch
1
Norwegian
1
Portuguese
1
Slovak
1
Slovenian
1
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1
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Author
All
Küting, Karlheinz
105
Kirsch, Hanno
91
Zülch, Henning
83
Lüdenbach, Norbert
76
Müller, Stefan
68
Zwirner, Christian
66
Pellens, Bernhard
53
Wagenhofer, Alfred
50
Nobes, Christopher
49
Wüstemann, Jens
46
Ballwieser, Wolfgang
43
Haller, Axel
43
Baetge, Jörg
42
Freiberg, Jens
41
Hoffmann, Wolf-Dieter
41
Sellhorn, Thorsten
41
Weißenberger, Barbara E.
38
Buchholz, Rainer
37
Zeff, Stephen A.
37
Barth, Mary E.
36
Schildbach, Thomas
36
Kümpel, Thomas
35
Gebhardt, Günther
34
Leuz, Christian
33
Zimmermann, Jochen
33
Schmidt, Martin
32
Fülbier, Rolf Uwe
31
Glaum, Martin
31
Haaker, Andreas
31
Street, Donna L.
31
Bischof, Jannis
30
Daske, Holger
30
Gassen, Joachim
30
Hommel, Michael
30
Tarca, Ann
29
Gray, Sidney J.
28
Grünberger, David
28
Landsman, Wayne R.
28
Theile, Carsten
28
Tsalavoutas, Ioannis
28
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Institution
All
International Monetary Fund (IMF)
334
International Monetary Fund
276
International Accounting Standards Board
53
Springer Fachmedien Wiesbaden
35
International Accounting Standards Committee
26
Université Paris-Dauphine (Paris IX)
23
KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft
18
Verlag Dr. Kovač
17
Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart>
14
Institut der Wirtschaftsprüfer in Deutschland
14
Universität <Freiburg, Breisgau> / Lehrstuhl für Betriebswirtschaftliche Steuerlehre
14
Westfälische Wilhelms-Universität Münster
12
Erich-Schmidt-Verlag <Berlin>
11
NWB Verlag
10
Verlag Franz Vahlen
10
Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München
10
Helmut-Schmidt-Universität
9
International Accounting Standards Committee Foundation
9
KLS Accounting & Valuation GmbH
9
PriceWaterhouseCoopers <London>
9
Deloitte & Touche Wirtschaftsprüfungsgesellschaft
8
Ernst & Young <London> / International Financial Reporting Group
8
KPMG AG Wirtschaftsprüfungsgesellschaft
8
Linde Verlag
8
Münsteraner Gesprächskreis Rechnungslegung und Prüfung
8
UVK Verlagsgesellschaft mbH
8
Université Paris-Dauphine
8
Ernst & Young <London>
7
Financial Accounting Foundation / Financial Accounting Standards Board
7
PwC Deutsche Revision Aktiengesellschaft - Wirtschaftsprüfungsgesellschaft <Frankfurt, Main>
7
USA / Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises
7
World Bank
7
Deloitte LLP
6
Haufe-Lexware GmbH & Co. KG
6
Institut für Wirtschaftswissenschaft <Gießen>
6
Josef Eul Verlag GmbH
6
Peter Lang GmbH
6
Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft / Arbeitskreis Externe Unternehmensrechnung
6
Asian Development Bank
5
Basel Committee on Banking Supervision
5
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Published in...
All
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
405
IMF Staff Country Reports
269
IRZ : Zeitschrift für internationale Rechnungslegung
234
WPg : Kompetenz schafft Vertrauen
175
Der Betrieb
154
Betriebs-Berater : BB
125
SpringerLink / Bücher
119
The international journal of accounting : TIJA
105
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
94
Betriebswirtschaftliche Forschung und Praxis : BFuP
93
The accounting review : a publication of the American Accounting Association
89
Journal of international accounting auditing & taxation
88
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
85
Accounting in Europe
84
Advances in accounting : a research annual
75
Journal of accounting and public policy
73
Journal of accounting & economics
71
Australian accounting review
69
Journal of international accounting research
67
Abacus : a journal of accounting, finance and business studies
61
Accounting horizons : a quarterly publication of the American Accounting Association
59
PiR
59
Review of accounting studies
59
IMF Working Papers
58
Research in accounting regulation
58
The journal of corporate accounting & finance
54
Schriftenreihe internationale Rechnungslegung
52
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
49
Issues in accounting education
48
Journal of accounting & management information systems : JAMIS
48
Europäische Hochschulschriften / 5
47
International journal of accounting, auditing and performance evaluation : IJAAPE
47
Rechnungslegung und Wirtschaftsprüfung : RW
46
European accounting review
44
European financial and accounting journal : EFAJ
43
Lehrbuch
43
Accounting forum : advancing the interdisciplinary and global connection of accounting research
40
Gabler Edition Wissenschaft
40
Journal of accounting research
39
Critical perspectives on accounting : an international journal for social and organizational accountability
38
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Source
All
ECONIS (ZBW)
11,930
USB Cologne (EcoSocSci)
902
RePEc
772
USB Cologne (business full texts)
59
BASE
52
EconStor
40
ArchiDok
1
Other ZBW resources
1
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Date (oldest first)
1
Choice of participation method in setting international
accounting
standards
: evidence from EFRAG as an intermediary for indirect participation
Gäumann, Martin
;
Dobler, Michael
- In:
The international journal of accounting
59
(
2024
)
1
,
pp. 1-55
Persistent link: https://www.econbiz.de/10014532239
Saved in:
2
Public sector accounting harmonization in the European Union through the lens of the garbage can model
Cohen, Sandra
;
Manes Rossi, Francesca
;
Brusca, Isabel
- In:
Financial accountability and management
39
(
2023
)
3
,
pp. 471-492
Persistent link: https://www.econbiz.de/10014338244
Saved in:
3
Decision-making processes of public sector accounting reforms in India : institutional perspectives
Krishnan, Sarada Rajeswari
- In:
Financial accountability and management
39
(
2023
)
1
,
pp. 167-194
Persistent link: https://www.econbiz.de/10014288459
Saved in:
4
Political and economic aspects of Brexit impact on accounting legislation in the UK : new directions in standards (GAAP UK and IFRS)
Shkulipa, Liudmyla
- In:
Danube : law and economics review
14
(
2023
)
1
,
pp. 1-25
Post-Brexit is currently being researched as not only an important geopolitical change butalso as an economically conflicted period that constantly generates many issues in finance,accounting, and taxation. This paper aims to consider, identify and forecast - whether andwhat - the new directions...
Persistent link: https://www.econbiz.de/10014293305
Saved in:
5
Reflections of women standard setters in the United States
Baudot, Lisa
;
Convery, Amanda M.
;
Kaufman, Matt
- In:
Accounting horizons : a quarterly publication of the …
38
(
2024
)
1
,
pp. 39-48
Persistent link: https://www.econbiz.de/10014508039
Saved in:
6
A Golden Age in Setting National
Accounting
Standards
: The UK’s
Accounting
Standards
Board, 1990–2000
Meeks, Geoff
-
2023
At the beginning of the 1990s UK
accounting
standards
were described as a ‘laughing stock’. By the millennium they were …
Persistent link: https://www.econbiz.de/10014348913
Saved in:
7
Discussion of Economic Benefits of Adopting IFRS or USGAAP - Has the Expected Cost of Equity Capital Really Decreased?
Schmidt PhD, Jacob H
-
2023
In the context of increasing regulation and the introduction of harmonized
accounting
standards
, the issue of costs and … benefits of changes in
accounting
standards
have been discussed by policy makers, market participants and companies. While it … is widely assumed that the harmonisation in
accounting
standards
and higher transparency via international standards such …
Persistent link: https://www.econbiz.de/10014349270
Saved in:
8
Industry
Accounting
Standards
Halim, Anggelina Meliana
;
Angjaya, Sindy
-
2023
, we first consider the general nature of extractive industry accounting issues and then look at the applicable
accounting
…
standards
…
Persistent link: https://www.econbiz.de/10014352877
Saved in:
9
How do bank managers forecast the future in the shadow of the past? : an examination of expected credit losses under IFRS 9
Du, Ning
;
Allini, Alessandra
;
Maffei, Marco
- In:
Accounting and business research
53
(
2023
)
6
,
pp. 699-722
Persistent link: https://www.econbiz.de/10014391343
Saved in:
10
FASB to practitioners: "substance over form" for me but not for thee : an apologia
Fischer, Dov
- In:
Accounting, Economics, and Law : AEL ; a convivium
13
(
2023
)
3
,
pp. 403-406
Persistent link: https://www.econbiz.de/10014369648
Saved in:
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