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Littérature scientifique sur le sujet « PRC GAAP, IAS/IFRS »

Auteur : Grafiati
Publié le 9 mars 2023
Mis à jour le 10 mars 2023

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Articles de revues sur le sujet "PRC GAAP, IAS/IFRS"

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Liu, Chunhui, Chun Yip Yuen, Lee J. Yao (posthumously) et Siew H. Chan. « Differences in earnings management between firms using US GAAP and IAS/IFRS ». Review of Accounting and Finance 13, no 2 (6 mai 2014) : 134–55. http://dx.doi.org/10.1108/raf-10-2012-0098.

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Purpose – The purpose of this paper is to examine whether the relatively rules-based US Generally Accepted Accounting Principles (GAAP) and the more principles-based International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) provide different opportunities for earnings management (EM). Such an examination is critical as the world moves toward principles-based standards. Design/methodology/approach – Financial information for the fiscal years 1999-2004 from the annual reports of firms listed under the Prime Standard on the Germany Frankfurt Stock Exchange is analyzed. Data from the German Frankfurt Stock Exchange are used to resolve the difficulty in comparing accounting standards across different markets and countries with different institutional factors and corporate governance issues. The unique feature of dual listing in the German Frankfurt Stock Exchange allows firms listing shares under the Prime Standard to report in accordance with either the US GAAP or the IAS/IFRS before the IFRS adoption by the European Union in 2005. Strong legal enforcement in Germany ensures that reporting under each standard is in close compliance to the standard under comparison. Extending extant IFRS vs US GAAP EM research with discretionary accruals, this research contributes to a more comprehensive understanding by also examining EM through deferred tax expense and EM through research and development investment. Findings – The findings reveal that EM through research and development investment is significantly higher for the IAS/IFRS firms. Similar to prior findings, EM through accruals is not found to be significantly different between US GAAP and IAS/IFRS firms. Originality/value – The findings of this study advance the understanding of differences between US GAAP and IFRS with data from Germany where legal enforcement of standards is strong. In particular, this study reveals that principles-based standards with imprecise rules like IAS/IFRS may encourage structured management due to the expectation of error costs and compliance uncertainty. The results inform regulators considering IAS/IFRS adoption. In addition, this research highlights the importance of considering real EM in US GAAP vs IAS/IFRS studies.
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Bohušová, Hana. « General aaproach to the IFRS and US GAAP convergence ». Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no 4 (2011) : 27–36. http://dx.doi.org/10.11118/actaun201159040027.

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Two most significant organizations in the field of financial reporting regulation setters in the world – the Financial Accounting Standard Board (FASB) and the International Accounting Standards Board (IASB) have recognized that in order international capital markets to function properly, a single set of high-quality international accounting standards designed especially for listed companies around the world must exist. The effort should be especially aimed at spreading the IFRS around the world and the FASB – IASB Convergence. The most significant difference between the US GAAP and IFRSs is in the area of the general approach. The IFRSs are based on basic accounting principles with limited application guidance, US GAAPs are based especially on rules with specific application guidance. The main objective of this work is to assist in the development of an improved common conceptual framework that provides a sound foundation for developing future accounting standards.The structure of the paper is divided into three parts. The theoretical background presents the historical development of the IAS/IFRS and US GAAP convergence efforts in general. The second part of the paper is aimed at the comparative analysis of conceptual frameworks (the IAS/IFRS and US GAAP). At the end, based on the results of the comparative analysis, the basic principles for a common conceptual framework, which should be applicable, are clarified. The paper uses the standard methods of scientific work. Firstly, the method of description is used to describe the development in the area of IAS/IFRS and US GAAP convergence. Then, a comparative analysis is used to discuss the differences in the position a principles of conceptual frameworks the IAS/IFRS and US GAAP. At the end the method of synthesis, deduction and induction is used.
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Kasztelnik, Karina. « Property, Plant, and Equipment and IFRS Conversion from the U.S. Accounting Perspective—Technical Research Report ». International Journal of Accounting and Finance Studies 3, no 2 (29 septembre 2020) : p20. http://dx.doi.org/10.22158/ijafs.v3n2p20.

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This article analyzes matters related to IAS 16 Property, Plant, and Equipment from a random selected of the IFRS financial statements, with a particular emphasis on componentization and revaluation assets. There are two fundamental differences between IFRS and U.S. GAAP. The first difference is component depreciation required under IFRS. The second part is the option to revalue fixed assets to estimated market value under IFRS. The research has helped U.S. executives understand the complexities of global accounting for PP&E between U.S. GAAP and IFRS and then to know how these differences may potentially impact their multinational organization’s accounting function.
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Haskin, Daniel L., et Teresa E. Haskin. « Hierarchy Of GAAP vs. IFRS The Case Of Bankruptcy Accounting ». International Business & ; Economics Research Journal (IBER) 11, no 4 (21 mars 2012) : 369. http://dx.doi.org/10.19030/iber.v11i4.6874.

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With increased movement toward convergence of major accounting principles between U.S. GAAP and IFRS, the issue of which authoritative source should be referenced becomes increasingly important. An important question is: what is the hierarchy of authority for pronouncements and documents under U.S. GAAP and IFRS? FASB Accounting Standards Codification is the single official source ofauthoritative U.S. GAAP. The hierarchy under international standards is less clear. The IASB promulgated a hierarchy in IAS 8, but interpretation concerning many issues is required. There are several issues not addressed at all by IFRS and one of these is bankruptcy accounting. ASC 852 is the guidance for bankruptcy accounting under U.S. GAAP. This study will investigate whether companies in countries which use IFRS are influenced by the guidance of ASC 852 when confronted with bankruptcy. A review of the financial statements of bankrupt companies in countries using or converting to IFRS was conducted into the reporting of reorganization-type bankruptcies.
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Gierusz, Jerzy. « Revenue recognition and measurement in accordance with IFRS 15 and the Polish GAAP – a comparison ». Zeszyty Teoretyczne Rachunkowości 45, no 3 (12 septembre 2021) : 93–106. http://dx.doi.org/10.5604/01.3001.0015.2346.

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Purpose: The aim of this article is to assess the scale of differences between IFRS 15 and Polish GAAP in terms of revenue recognition. Methodology/approach: The methods used include studies of professional articles and legal acts, including the Polish Accounting Act, Polish Accounting Standards and relevant IAS/IFRS. Findings: The research has proven that Polish regulations can be categorised into two seg-ments. The first segment is KSR 15, which, compared to IFRS 15, contains very similar regulations regarding the general criteria for revenue recognition, including time point and measurement basis. The second segment comprises the Polish Accounting Act and KSR 3, which are based on international standards which are already superseded – IAS 11 and IAS 18, which dealt with revenue recognition over time. Practical implications: The article points out the differences between Polish and interna-tional regulation in terms of revenue recognition, which may play an important role for entities changing the basis for preparing their financial statements from Polish GAAP to IFRS. Originality: The article is the first attempt to compare the scale of similarities between the two sets of regulations in terms of revenue measurement and recognition
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Svoboda, P. « Balancing of the chosen intangible fixed assets according to the Czech accounting legislation, German accounting systems and international accounting standards ». Agricultural Economics (Zemědělská ekonomika) 54, NO. 7 (31 juillet 2008) : 314–21. http://dx.doi.org/10.17221/2708-agricecon.

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The paper deals with the comparison of intangible fixed assets, especially in the area of determination, evaluation as at the date of the accounting transaction, closing date and possibilities of depreciation according to the Czech accounting legislation, the selected German accounting systems and the international accounting standards IAS/IFRS and US GAAP. An analysis of the selected Czech firms with a varied structure of intangible fixed assets was also performed. The analysis proved that, in spite of the running IAS/IFRS and US GAAP convergence process, there are significant differences in this area, which limit the comparability of financial statements of accounting units. This paper is not concerned in detail with the preference limits and permits for greenhouse gases and intangible assets in acquisition.
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ter Hoeven, Ralph. « De toekomst van IFRS in Europa : gaat de bom vallen ? » Maandblad Voor Accountancy en Bedrijfseconomie 89, no 4 (15 avril 2015) : 120–21. http://dx.doi.org/10.5117/mab.89.31275.

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Het is inmiddels 20 jaar geleden dat de Europese Unie een beslissende keuze maakte in het ontwikkelen van een eigen GAAP (Generally Accepted Accounting Principles; dus stelsel van accountingregels). De keuze luidde: no, non, nein, não, nej, nee: er zou geen eigen EUGAAP worden ontwikkeld. Wel werd er voorzichtig gewezen op de toenmalige International Accounting Standards (IAS); inmiddels omgedoopt tot International Financial Reporting Standards (IFRS). Kortom Lidstaten werden vrijgelaten in de keuze van een GAAP voor beursgenoteerde ondernemingen en een beetje aangemoedigd om daarbij aan IAS te denken. Vijf jaar later, rond de millenniumwisseling dus, volgde er een update van de Europese accountingstrategie waarin niet geheel verrassend werd geconstateerd dat jaarrekeningen op de EU-kapitaalmarkt niet vergelijkbaar waren.
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Yacyk, Tatyana Valerevna. « ПОРІВНЯННЯ МЕТОДИКИ СКЛАДАННЯ ЗВІТУ ПРО РУХ ГРОШОВИХ КОШТІВ ЗГІДНО З МІЖНАРОДНИМИ СТАНДАРТАМИ ФІНАНСОВОЇ ЗВІТНОСТІ (IFRS/IAS), СТАНДАРТАМИ U.S. GAAP ТА НП(С)БО ». Научный взгляд в будущее, no 05-05 (12 octobre 2017) : 8–11. http://dx.doi.org/10.30888/2415-7538.2017-05-05-006.

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У статті наведено порівняльну характеристику методики складання звіту про рух грошових коштів згідно з Міжнародними стандартами фінансової звітності (IFRS / IAS), Системою загальноприйнятих принципів бухгалтерського обліку U.S. GAAP та Національними полож
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Ortega, Xiaoli. « A Review of IFRS and U.S. GAAP Convergence History and Relevant Studies ». International Business Research 10, no 9 (1 août 2017) : 31. http://dx.doi.org/10.5539/ibr.v10n9p31.

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In this paper, I conduct a review of the IFRS and U.S. GAAP convergence history and the related studies. I first review the history of the early accounting standards harmonization efforts in the Europe Union in the 1970s and 1980s. Next, I discuss the modern convergence efforts as well as the voluntary adoption of the International Accounting Standards (IAS) in the 1990s and early 2000s. I then discuss the concurrent global accounting standards convergence efforts from 2002 to present, including the mandatory IFRS adoption in the EU in 2005 and the convergence between the IFRS and U.S. GAAP. As I review the harmonization and convergence efforts over time, I discuss studies related to each stage of the history. I contribute to the accounting literature by providing a historical review of the IFRS-U.S. GAAP convergence process and relevant studies that can be useful for accounting educators and students, researchers, practitioners, and standards setters.
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Collins, Denton L., William R. Pasewark et Mark E. Riley. « Financial Reporting Outcomes under Rules-Based and Principles-Based Accounting Standards ». Accounting Horizons 26, no 4 (1 juillet 2012) : 681–705. http://dx.doi.org/10.2308/acch-50266.

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SYNOPSIS: This archival study addresses whether the presence or absence of “bright lines” in a lease accounting standard influences the classification of leases as capital or operating. To the best of our knowledge, our study is the first archival research to address the association between lease classification decisions and the use of U.S. GAAP and IFRS lease accounting standards. We examine firms' lease classification decisions using 2007–2009 data from a matched sample of members of the Fortune Global 500 that report under U.S. GAAP and IFRS. Consistent with experimental work by Agoglia et al. (2011), we find strong evidence that U.S. GAAP firms using a lease standard containing bright-line guidance (i.e., ASC 840) are more likely to classify leases as operating than IFRS firms adhering to a lease accounting standard that lacks the bright lines of the U.S. standard (i.e., IAS 17). Also consistent with Agoglia et al. (2011), we find little evidence of increased dispersion accompanying financial reporting under IFRS. In fact, we find some evidence suggesting the use of IFRS may actually lead to lower dispersion in reporting outcomes.
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Thèses sur le sujet "PRC GAAP, IAS/IFRS"

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GUERRA, VALENTINA. « I principi contabili cinesi tra tradizione e convergenza verso IAS/IFRS ». Doctoral thesis, Università degli Studi di Milano-Bicocca, 2016. http://hdl.handle.net/10281/105076.

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The globalization of the world economy has certainly helped accelerate the process of development and adoption of International Financial Reporting Standards (IFRS), or of common accounting language. Currently IFRS are widely used in many parts of the world and even the Chinese Ministry of Finance (MOF), engaged for decades in the process of convergence of Chinese accounting principles (PRC GAAP) to IFRS, from 15 February 2006 began the introduction the new standards and establish effective from 1 January 2007. Before the adoption of new accounting standards, most of the companies applied the Accounting Regulations for Business Enterprises, 16 specific standards and standards complementary, indicated generally as OLD PRC GAAP. The new Chinese accounting standards, known instead as NEW PRC GAAP, are a "Basic Standard" and 41 specific rules. The convergence of Chinese accounting standards to international accounting standards represents a turning point towards harmonizing accounting internationally and at the same time a first sign of discontinuity with the previous accounting system. The NEW PRC GAAP differ substantially from the previous OLD PRC GAAP as they are more based on principles rather than rules-based, it has a greater use of fair value measurement, a sign of orientation to a market economy, a sharp rise and constant transformation in China, and ultimately provide more information and transparency constraints. This study develops a detailed analysis and comparative evaluation criteria of the individual items of the financial statements prepared under international accounting standards in comparison with the regulation under Chinese accounting standards, respectively OLD PRC GAAP and NEW PRC GAAP, in order to highlight how the convergence process of the Chinese accounting system, despite the intentions, still in the making. The study highlights the fact that the convergence to international standards at present has not resulted in a real convergence in accounting practices; a number of items contained in the financial statements prepared under PRC GAAP reflect the specificities of Chinese companies, as well as the different measurement of balance sheet items Chinese from the IFRS, derived from the tradition and the socio-cultural context of the country, which certainly they can not be eliminated in the short term. The study shows certainly a significant evolution of the Chinese accounting standards with a trend towards rapprochement with international accounting standards; significant in this regard are in fact the elements of differentiation between International Financial Reporting Standards and NEW PRC GAAP, such as the absence in Chinese accounting standards of the options in the assessment criteria laid down by IAS / IFRS, the accounting requirements related to the specificity of the country provided expressly from NEW PRC GAAP and are not covered by the IAS.
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MESSAGGI, SILVIA. « Omogeneità e differenziazioni nella convergenza IAS/IFRS e US GAAP ». Doctoral thesis, Università degli Studi di Milano-Bicocca, 2011. http://hdl.handle.net/10281/19096.

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Dopo una breve esposizione delle teorie internazionali di classificazione dei bilanci, il lavoro si propone di analizzare le principali omogeneità e differenziazioni esistenti tra i principi contabili internazionali IAS/IFRS e i principi contabili statunitensi US GAAP nel progetto di convergenza tra i due corpi di principi contabili.
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Planert, Susanne. « Bilanzierung von Pensionsverpflichtungen : kritische Analsye von HGB, US-GAAP und IAS/IFRS / ». Wiesbaden : Dt. Univ.-Verl, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014732954&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Schulte, Oliver. « Fast-close-Abschlüsse und Schadenrückstellungen nach HGB, IAS/IFRS und US-GAAP / ». Wiesbaden : Dt. Univ.-Verl, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014849362&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Hamzaj, Erjon <1993&gt. « Attività intangibili, goodwill e impairment test secondo IAS/IFRS e USA GAAP ». Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/14868.

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Rüdinger, Andreas Hommel Michael. « Regelungsschärfe bei Rückstellungen : Normkonkretisierung und Anwendungsermessen nach GoB, IAS/IFRS und US-GAAP / ». Wiesbaden : Dt. Univ.-Verl, 2004. http://www.gbv.de/dms/zbw/38811178X.pdf.

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Weidenstolpe, Carl, et Johanna Jonsson. « Internationell redovisning av FoU : En studie om hur några finansiella nyckeltal påverkas av rekommendationerna i IAS 38 och FAS 2 ». Thesis, Umeå University, Umeå School of Business, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-22431.

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I Sverige infördes år 2005 nya regler för redovisningen i börsnoterade företag. Från och med den 1 januari blev dessa företag enligt lag tvingade att följa det regelverk som International Accounting Standards Board författar. Dessa standarder blev då gällande i hela EU.I vår uppsats inriktar vi oss på en av dessa standarder och dess amerikanska motsvarighet, nämligen IAS 38 som behandlar redovisning av immateriella tillgångar. Vi fokuserar på den typ av immateriell tillgång som uppstår genom forskning och utveckling. Den amerikanska motsvarigheten till denna standard heter FAS 2.International Accounting Standards Board är ett av två ledande organ som på ett internationellt plan definierar hur redovisningen ska se ut. Det andra organet är Financial Accounting Standards Board, som är verksamt i USA. Rekommendationerna från dessa två normgivningsorgan skiljer sig åt, då de bland annat förespråkar två olika behandlingar av forsknings- och utvecklingskostnader. I vår uppsats gör vi en teoretisk omräkning av balans- och resultaträkningar för ett antal verkstadsföretag noterade på Stockholmsbörsen för att ta reda på hur några utvalda finansiella nyckeltal påverkas beroende på hur forskning och utveckling redovisas. Omräkningarna görs endast med avseende på forsknings- och utvecklingskostnaderna.

Vår problemformulering lyder:I vilken utsträckning påverkas några finansiella nyckeltal av rekommendationerna i IAS 38 och FAS 2 kring redovisning av FoU?

Den teoretiska delen av uppsatsen beskriver bland annat hur de två olika standarderna säger att företag ska redovisa forsknings- och utvecklingskostnader. Vi beskriver även de aktuella nyckeltalen. Dessutom sammanfattar vi även tidigare forskning om hur de olika sätten att redovisa forsknings- och utvecklingskostnader påverkar värdet av informationen som de externa intressenterna får av redovisningen.Resultatet av vår studie visar hur nyckeltalen påverkas vid en förändring av redovisningen, från en balansering av forskning och utveckling enligt IFRS till den direkta kostnadsföringen som de amerikanska reglerna förespråkar.

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Pernická, Martina. « Leasing dle IFRS a srovnání s českými účetními předpisy ». Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16666.

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The final thesis deals with lease and it's accounting and reporting treatment according to the International Financial Accounting Standards compared to the adjustment applicable in Czech republic. The first part is devoted to the basic characteristic of lease, it's division and historical development, especially in Czech republic. Second part aims the accounting treatment of lease under the czech accounting laws and also prescribes the tax consequences of lease. Third part of the thesis deals with the IFRS adjustment of lease, concretely with IAS 17 Leases. It targets the classification of leases, the accounting and reporting treatment for the lessor and the lessee as well and also the convergence project of IFRS and US GAAP related to leases. The work is completed with the practical application of the introduced observation on a real lease contract under the czech regulation and under IFRS.
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BARZAGHI, ANDREA. « L'informativa economico finanziaria in Germania : dalle origini dell'economia aziendale all'introduzione degli IAS/IFRS ». Doctoral thesis, Università degli Studi di Milano-Bicocca, 2013. http://hdl.handle.net/10281/45785.

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Partendo dallo studio delle origini dell’Economia Aziendale in Germania si analizza la formazione delle varie teorie di bilancio e l’influenza delle stesse sui principi contabili tedeschi (GoB) e sulla normativa in materia di redazione del bilancio. Segue uno studio dell’influenza tedesca sulla formazione della IV Direttiva CEE e la sua applicazione in Germania, oltre agli effetti dell’adozione dei principi IAS/IFRS ed un confronto degli stessi con i principi contabili tedeschi.
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Gustafsson, Emmeli, et Camilla Martinsson. « IAS/IFRS och finansiella instrument : så var det då och så är det nu ». Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-18623.

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Företag blir allt mer globala och investeringar i utländska företag blir allt vanligare. Att investera över gränserna kan vara komplext då redovisningsreglerna länge skiljt sig åt i olika länder. Behovet av att reducera skillnader som finns i redovisningen har länge varit stort. För att komma till rätta med detta tog Europaparlamentet år 2002 ett beslut om att införa International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) inom EU och en process inleddes som innebar att alla medlemsländer ska redovisa enligt IAS/IFRS. I och med att Sverige är med i EU ska alla noterade företag i landet upprätta sin koncernredovisning enligt IAS/IFRS-standarderna från och med början av år 2005.Vårt syfte med denna uppsats är att beskriva hur redovisningen av svenska bankers finansiella instrument har förändrats i och med införandet av IASB:s redovisningsstandarder. Vårt syfte är även att undersöka hur tillämpningen av IASB:s standarder har påverkat redovisningen av finansiella instrument hos banker i Storbritannien.Då syftet med vår forskning är deskriptivt passar kvalitativa metoder väl in i vår forskningsprocess. Vårt material består av lagtexter och intervjuer vilket medför att vi har tolkat mer än statistiskt analyserat och jämfört.Vi har kommit fram till slutsatsen att de nya reglerna gällande finansiella instrument främst påverkar klassificering och värdering av dessa. Resultatet har inte påverkats nämnvärt utan det är balansomslutningen som står för skillnaderna. Vi har även kommit fram till att banker i Storbritannien har påverkats på liknande sätt som de svenska av införandet av IAS/IFRS-standarderna.
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Livres sur le sujet "PRC GAAP, IAS/IFRS"

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Butollo, Beate. IFRS/IAS, US GAAP, HGB : Rechnungslegung im Vergleich : Handbuch. 2e éd. Wien : Manz, 2006.

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Stahl, Anne B. Wechsel von HGB zu IAS/IFRS oder US-GAAP. Wiesbaden : Deutscher Universitätsverlag, 2004. http://dx.doi.org/10.1007/978-3-322-81702-0.

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Schulte, Oliver. Fast-close-Abschlu sse und Schadenru ckstellungen nach HGB, IAS/IFRS und US-GAAP. Wiesbaden : Dt. Univ.-Verl., 2006.

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The complete guide to international financial reporting standards : Including IAS and interpretation. 3e éd. London : Thorogood, 2010.

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Pawelzik, Kai Udo. Die Prüfung des Konzerneigenkapitals. HGB, IAS/IFRS, US-GAAP. IdW-Verlag, 2003.

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Dawo, Sascha. Immaterielle Güter in der Rechnungslegung nach HGB, IAS/IFRS und US-GAAP. Verlag Neue Wirtschaftsbriefe, 2003.

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Fast-Close-Abschlüsse und Schadenrückstellungen nach HGB, IAS/IFRS und US-GAAP. Wiesbaden : Gabler, 2006. http://dx.doi.org/10.1007/978-3-8350-9193-1.

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Wörner, Georg. Handels- und Steuerbilanz Nach Neuem Recht : Mit IAS/IFRS und US-GAAP. de Gruyter GmbH, Walter, 2003.

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9

Schulte, Oliver, et Prof Michael Hommel. Fast Close-Abschlüsse und Schadenrückstellungen Nach HGB, IAS/IFRS und US-GAAP. Westdeutscher Verlag GmbH, 2006.

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Wörner, Georg. Handels- und Steuerbilanz Nach Neuem Recht : Mit IAS/IFRS und US-GAAP. de Gruyter GmbH, Walter, 2010.

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Plus de sources

Chapitres de livres sur le sujet "PRC GAAP, IAS/IFRS"

1

Stahl, Anne B. « Einleitung ». Dans Wechsel von HGB zu IAS/IFRS oder US-GAAP, 1–9. Wiesbaden : Deutscher Universitätsverlag, 2004. http://dx.doi.org/10.1007/978-3-322-81702-0_1.

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2

Stahl, Anne B. « Grundlagen ». Dans Wechsel von HGB zu IAS/IFRS oder US-GAAP, 10–81. Wiesbaden : Deutscher Universitätsverlag, 2004. http://dx.doi.org/10.1007/978-3-322-81702-0_2.

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3

Stahl, Anne B. « Gang der empirischen Untersuchung ». Dans Wechsel von HGB zu IAS/IFRS oder US-GAAP, 82–110. Wiesbaden : Deutscher Universitätsverlag, 2004. http://dx.doi.org/10.1007/978-3-322-81702-0_3.

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4

Stahl, Anne B. « Ergebnisse der empirischen Untersuchung ». Dans Wechsel von HGB zu IAS/IFRS oder US-GAAP, 111–248. Wiesbaden : Deutscher Universitätsverlag, 2004. http://dx.doi.org/10.1007/978-3-322-81702-0_4.

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5

Stahl, Anne B. « Schlußbemerkung ». Dans Wechsel von HGB zu IAS/IFRS oder US-GAAP, 249–58. Wiesbaden : Deutscher Universitätsverlag, 2004. http://dx.doi.org/10.1007/978-3-322-81702-0_5.

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6

Richter, Frank. « Praxisprobleme und Lösungen bei der Umsetzung von IAS/IFRS und US-GAAP ». Dans Neue Entwicklungen im Rechnungswesen, 135–52. Wiesbaden : Gabler Verlag, 2005. http://dx.doi.org/10.1007/978-3-322-84564-1_6.

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7

Rüdinger, Andreas. « Kapitel : Regelungsschärfe bei Rückstellungen : GoB, IAS/IFRS und US-GAAP im Vergleich ». Dans Regelungsschärfe bei Rückstellungen, 41–184. Wiesbaden : Deutscher Universitätsverlag, 2004. http://dx.doi.org/10.1007/978-3-322-81706-8_3.

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8

Werner, Thomas, et Thomas Padberg. « Unterschiede in der Bankrechnungslegung nach IAS/IFRS und US-GAAP am Beispiel der Deutschen Bank ». Dans Bankenrating, 109–20. Wiesbaden : Gabler Verlag, 2004. http://dx.doi.org/10.1007/978-3-322-91263-3_6.

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9

Klein, Gabriele. « Projektion des Sollkonzepts auf ausgewählte Bilanzierungs-probleme — Darstellung der bestehenden Vorschriften nach HGB, US-GAAP und IAS/IFRS als Diskussionsgrundlage ». Dans Internationale Rechnungslegung und Konzernabschluss, 103–72. Wiesbaden : Deutscher Universitätsverlag, 2003. http://dx.doi.org/10.1007/978-3-322-81597-2_5.

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« Vierter Teil : Potentielle Auswirkungen einer Einführung internationaler Rechnungslegungsvorschriften (US-GAAP / IFRS (IAS)) für den handelsrechtlichen Einzelabschluss auf die strafrechtliche Überschuldungsproblematik ». Dans Zur Übertragbarkeit des zivilrechtlichen Überschuldungsbegriffs in das Strafrecht, 461–64. De Gruyter, 2007. http://dx.doi.org/10.1515/9783110926279.461.

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