Science Field

Accounting

Science Field

2018
B. Baumgartner, J. Arminger, D. Hartmayr - IFRS Consolidated Financial Statements - A Source of Information? - CFOactual, 2018, pp. 10-12 more
2015
J. Arminger, O. Nowotny, C. Sopp - Accounting for deferred taxes in accordance with Austrian GAAP (RÄG 2014) versus German GAAP in Certified Public Accounts Yearbook 2015 - Linde Verlag Wien, 2015 more
2015
C. Eisl, C. Hangl - Principles of KPI-based financial statement analysis in Handbook of Business Key Performance Indicators (Editors: H. Losbichler, C. Eisl, C. Engelbrechtsmüller) - Linde Verlag, 2015, pp. 33-60 more
2015
J. Arminger - The "Rechnungslegungs-Änderungsgesetz 2014 - CFOaktuell, 2015, pp. 10-12 more
2015
J. Arminger, C. Hangl - External Financial Accounting in Fundamentals of Financial Management (Contributions to Compendium 1), (Editors: C. Eisl, H. Losbichler) - Linde Verlag, 2015, pp. 1-244 more
2014
J. Arminger - Solvency-Tests - an Alternative to the Rules for Capital-Maintenance within the Balance Sheet in the European Union - Journal of Finance and Risk Perspectives, Vol. 2, No. 1, 2014, pp. 1-8 more
2014
J. Arminger - Exposure Draft of "Rechnungslegungs-Änderungsgesetz" an overview - CFOaktuell, 2014, pp. 210-213 more
2013
C. Eisl, H. Losbichler, R. Höfler, P. Hofer - Eye tracking as a key technology in the field of reporting design - Proceedings FFH 2013, Dornbirn, Austria, 2013, pp. 538-545 more
2012
J. Arminger - Nominal Capital Maitenance - a Phase-out Model? - RWZ Law & Accounting, 2012, pp. 285-290 more
2012
C. Hangl, J. Arminger - Volume I: External Financial Accounting in Fundamentals of Managerial Finance (Contributions to Book: Part/Chapter/Section 1), (Editors: C. Eisl, H. Losbichler) - Linde Verlag Wien, 2012 more
2012
C. Eisl, H. Losbichler, B. Fischer, L. Falschlunger - Reporting Design - RWZ - Zeitschrift für Recht und Rechnungswesen, Vol. 22, No. 11, 2012, pp. 335-342 more
2012
J. Arminger - The importance of correct transfer-prices for financial statements in Handbook tranfer-pricing (Editors: S.Bernegger, W. Rosar, F. Rosenberger) - Linde Verlag Wien, 2012, pp. 845-859 more
2011
C. Eisl, P. Hofer, R. Höfler, H. Losbichler - CRF Study 2011 - FH OÖ, 2011, pp. 1-24 more
2010
J. Arminger - Lease-Accounting according IFRS from the perspective of the lessee; - CFO today, Vol. 2010, No. 6, 2010, pp. 214-217 more
2010
J. Arminger - IFRS 9: Financial Instruments - CFOaktuell, 2010, pp. 15 more
2009
J. Arminger - Intended modification of accounting for income taxes according to IFRS - convergence at any cost? - Journal of Law and Accounting, 2009, pp. 220-222 more
2005
J. Arminger - Practical Guidance International Financial Reporting Standards (IFRS) in Practical Guidance International Financial Reporting Standards (IFRS) - Linde Verlag Wien, 2005 more
2005
J. Arminger, O. Nowotny - Deferred Taxes - tax rate according to IFRS, US-GAAP and Austrian GAAP in connection with enacted and announced changes of tax-rates - Journal of Law and Accounting, 2005, pp. 16-17 more
2002
J. Arminger - Consolidated Financial Statements according to par. 245a HGB (Austrian GAAP) - no application for accounting according US-GAAP - Journal of Law and Accounting, 2002, pp. 273-276 more
2002
J. Arminger - Modification of Consolidation Rules for Special Purpose Entities according to US-GAAP - Journal of Law and Accounting, 2002, pp. 241-245 more
2001
J. Arminger - New Accounting Rules for Goodwill and Business Combinations according to US-GAAP - Journal of Law and Accounting, 2001, pp. 359-362 more