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Vorsichtige Bilanzierung — ein Auslaufmodell zugunsten der Fair Value Bilanzierung oder die optimale Bilanzierungsmethode?

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References

  • Göx, R. F./ Wagenhofer, A. (2009): Optimal impairment rules, in: Journal of Accounting and Economics, Vol. 48, S. 2–16.

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  • Jarva, H. (2009): Do Firms Manage Fair Value Estimates? An Examination of SFAS 142 Goodwill Impairments, in: Journal of Business Finance & Accounting, Vol. 36, S. 1059–1086.

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Authors
  1. Dirk Hachmeister
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  2. Ann-Sophie Hermens
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Hachmeister, D., Hermens, AS. Vorsichtige Bilanzierung — ein Auslaufmodell zugunsten der Fair Value Bilanzierung oder die optimale Bilanzierungsmethode?. Z. Control. Manag. 54, 263–265 (2010). https://doi.org/10.1007/s12176-010-0081-4

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  • DOI: https://doi.org/10.1007/s12176-010-0081-4

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