Sonja Kierzek

University of Mannheim

Research Fellow

Schloss, Ostflügel

Mannheim, 68131

Germany

  • University of Mannheim

SCHOLARLY PAPERS

3

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Scholarly Papers (3)

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1.

Filling Gaps: Why Consistency of Accounting Standards Matters - Normative Evidence from the U.S. and Germany as Related to IFRS

Number of pages: 37 Posted: 04 Jun 2007
Jens Wüstemann and Sonja Kierzek
University of Mannheim - Accounting and Taxation and University of Mannheim
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United States, Germany, IFRS, US GAAP, German GAAP, Grundsätze ordnungsmäßiger Buchführung, accounting theory, fair value, conceptual framework, comparability and con-sistency of accounting systems, standard setting, principles vs. rules debate, accounting policies, accounting choices

2.

Revenue Recognition under IFRS Revisited - Conceptual Models, Current Proposals and Practical Consequences

Accounting in Europe, Vol. 2, pp. 69-106, 2005
Posted: 04 Jun 2007
Jens Wüstemann and Sonja Kierzek
University of Mannheim - Accounting and Taxation and University of Mannheim

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IFRS, revenue recognition, assets-liabilities-approach, revenue-expense-approach, fair value, EU endorsement, true and fair view

3.

True and Fair View Revisited - A Reply to Alexander and Nobes

Accounting in Europe, Vol. 3, pp. 91-116, 2006
Posted: 04 Jun 2007
Jens Wüstemann and Sonja Kierzek
University of Mannheim - Accounting and Taxation and University of Mannheim

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EU endorsement, legal certainty, IFRS, true and fair view, enforcement, filling gaps