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Ordosch, Michael [Author]

Accounting for R&D investments according to IAS 38 : and the conflicting forces that shape financial accounting: an empirical analysis

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Frankfurt am Main; Berlin; Bern; Wien [u.a.]: Lang, 2012

Published in: Beiträge zum Rechnungs-, Finanz- und Revisionswesen ; 54
Hepers, Lars [Author]

Entscheidungsnützlichkeit der Bilanzierung von Intangible Assets in den IFRS : Analyse der Regelungen des IAS 38 unter besonderer Berücksichtigung der ergänzenden Regelungen des IAS 36 sowie des IFRS 3 - [1. Aufl.]

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Lohmar; Köln: Eul, 2005

Published in: Rechnungslegung und Wirtschaftsprüfung ; 8
International Accounting Standards Committee

Basis for conclusions : IAS 38, Intangible assets, IAS 22 (revised 1998) Business Combinations and summary of changes to E60 and IAS 22

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London: International Accounting Standards Committee, 1998
André, Paul [Author] ; Dionysiou, Dionysia [Other]; Tsalavoutas, Ioannis [Other]

Mandated Disclosures Under IAS 36 Impairment of Assets and IAS 38 Intangible Assets : Value Relevance and Impact on Analysts’ Forecasts

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https://ssrn.com/abstract=2982297

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[S.l.]: SSRN, [2017]
Dargenidou, Christina [Author] ; Jackson, Richard H.G [Other]; Tsalavoutas, Ioannis [Other]; Tsoligkas, Fanis [Other]

Capitalisation of R&D and the Informativeness of Stock Prices : Pre and Post IFRS Evidence

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https://ssrn.com/abstract=2995597

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[S.l.]: SSRN, [2020]
Novák, Michal [Author]

The quality of disclosure under IAS 38 in financial statements of entities listed on PSE

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Prague: University of Economics, Faculty of Finance and Accounting, 2018
Lundh, Simon [Author]; Seger, Karin [Author]; Frostenson, Magnus [Author]; Helin, Sven [Author]

Accounting as a means to legitimacy : the case of internally generated intangibles

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https://www.emerald.com/insight/content/doi/10.1108/QRAM-04-2021-0075/full/pdf

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2024

Published in: Qualitative research in accounting & management ; 21(2024), 2, Seite 77-104
Fadur, Cristina-Ionela [Author]

Intangible Assets – An Open Issue

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Iasi: Alexandru Ioan Cuza University of Iasi, Centre for European Studies, 2011
Tsalavoutas, Ioannis [Author] ; André, Paul [Other]; Dionysiou, Dionysia [Other]

Worldwide Application of IFRS 3, IAS 38 and IAS 36, Related Disclosures, and Determinants of Non-Compliance

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https://ssrn.com/abstract=2603572

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[S.l.]: SSRN, [2015]
Castro, Walther [Author]

Hedge Accounting : Gerenciamento de Resultado e Fragilidades do CPC 38/IAS 39 (Hedge Accounting: Earnings Management and Fragilities of IAS 39 and CPC 38 )

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https://ssrn.com/abstract=2496134

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[S.l.]: SSRN, [2014]
Novák, Michal [Author]

The quality of disclosure under IAS 38 in financial statements of entities listed on PSE

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https://www.vse.cz/polek/download.php?lang=en&jnl=efaj&pdf=208.pdf

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2018

Published in: European financial and accounting journal ; 13(2018), 2, Seite 31-44
Dinh, Tami [Author] ; Eierle, Brigitte [Other]; Schultze, Wolfgang [Other]; Steeger, Leif [Other]

Research and Development, Uncertainty, and Analysts’ Forecasts : The Case of IAS 38

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https://ssrn.com/abstract=2531094

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[S.l.]: SSRN, [2014]
IEEE Industry Applications Society Annual Meeting (38th 2003 Salt Lake City, Utah), IEEE Industry Applications Society, Institute of Electrical and Electronics Engineers

Conference record of the 2003 IEEE Industry Applications Conference : 38th IAS Annual Meeting : IAS 2003 : October 12-16, 2003, Salt Lake City

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http://ieeexplore.ieee.org/servlet/opac?punumber=8893

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Piscataway, N.J: IEEE, 2003
Dinh, Tami [Author] ; Schultze, Wolfgang [Other]; List, Thomas [Other]; Zbiegly, Nadine [Other]

R&D Disclosures and Capitalization Under IAS 38 – Evidence on the Interplay Between National Institutional Regulations and IFRS Adoption

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https://ssrn.com/abstract=3525742

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[S.l.]: SSRN, [2020]
Drefahl, Christian [Author]; Engelen, Christian [Author]; Tran, Duc Hung [Author]

The effects of corporate governance on the value relevance of IAS 38 R&D expenditures in Germany

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https://d-nb.info/1153543389/34

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28. Febr. 2018

Published in: Drefahl, Christian: Essays zum Einfluss der Corporate Governance auf Vorstandsvergütung und Rechnungslegung ; (2018), Seite 115-153
IAS volume 38 Cover and Back matter

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Cambridge University Press (CUP), 1970

Published in: Symposium - International Astronomical Union
IAS volume 38 Cover and Front matter

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Cambridge University Press (CUP), 1970

Published in: Symposium - International Astronomical Union
Procházka, David; Zouhar, Tomáš

IAS 38 disclosure compliance by Czech listed companies

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Poznan University of Economics, 2019

Published in: Studia Oeconomica Posnaniensia
Maria Ienciu, Nicoleta; Matiş, Dumitru

Inflection points in the development of IAS 38

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Emerald, 2014

Published in: Journal of Financial Reporting and Accounting
Affes, Houda; Makni-Fourati, Yosra

Compliance with IFRS 3, IAS 36 and IAS 38 by Canadian Companies: Economic Incentives or Opportunistic Choices?

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Elsevier BV, 2019

Published in: SSRN Electronic Journal

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