References
- Ahlrichs, R. (2012). Experteninterviews: Methodisches Vorgehen. In Zwischen sozialer Verantwortung und ökonomischer Vernunft (pp. 105–114). VS Verlag für Sozialwissenschaften. DOI: https://doi.org/10.1007/978-3-531-94355-8_6
- Aleksanyan, M., & Danbolt, J. (2015). Segment reporting: Is IFRS 8 really better? Accounting in Europe, 12(1), 37–60. DOI: https://doi.org/10.1080/17449480.2015.1027239
- Boujelben, S., & Kobbi-Fakhfakh, S. (2020). Compliance with IFRS 15 mandatory disclosures: An exploratory study in telecom and construction sectors. Journal of Financial Reporting and Accounting, 18 (4), 707–728. DOI: https://doi.org/10.1108/JFRA-10-2019-0137
- Chen, J. (2024). The impact of IFRS 15 on revenue and earnings quality: Evidence from China. Asian Review of Accounting. DOI: https://doi.org/10.1108/ARA-07-2024-0220
- Claessen, A. (2021). Relevance of Level 3 fair value disclosures and IFRS 13: A case study. International Journal of Disclosure and Governance, 18(4), 378–390. DOI: https://doi.org/10.1057/s41310-021-00119-z
- Daske, H., & Gebhardt, G. (2006). International Financial Reporting Standards and experts’ perceptions of disclosure quality. Abacus: A Journal of Accounting, Finance and Business Studies, 42(3–4), 461–498. DOI: https://doi.org/10.1111/j.1467-6281.2006.00211.x
- De George, E. T., Li, X., & Shivakumar, L. (2016). A review of the IFRS adoption literature. Review of Accounting Studies, 21, 898–1004. DOI: https://doi.org/10.1007/s11142-016-9363-1
- Doeringer, S. (2021). “The problem-centred expert interview”: Combining qualitative interviewing approaches for investigating implicit expert knowledge. International Journal of Social Research Methodology, 24(3), 265–278. DOI: https://doi.org/10.1080/13645579.2020.1766777
- Dolgikh, T. (2017). The IFRS adoption by BRICS countries: A comparative analysis. In New Trends in Finance and Accounting (pp. 373–383). DOI: https://doi.org/10.1007/978-3-319-49559-0_35
- EFRAG, Andries, D., Heeralall, S., & Thrane-Nielsen, D. (2022). Initial application of IFRS 17 and IFRS 9—Comparative information.
- Entwicklung und Bedeutung der IFRS. (2019). ControllerSpielwiese. Retrieved from https://www.controllerspielwiese.de/inhalte/rechnungslegung/entwicklung-und-bedeutung-ifrs.php
- Hameed, A. J., Shareef, A., & Shaban, S. I. (2022). Effect of fair value based on IFRS 13 on the qualitative characteristics of accounting information: An exploratory study in the Iraqi environment. Journal of Cases on Information Technology, 24(2). DOI: https://doi.org/10.4018/JCIT.20220401.oa5
- Helfferich, C. (2014). Leitfaden- und Experteninterviews. In Handbuch der empirischen Sozialforschung (pp. 559–574). Springer VS. DOI: https://doi.org/10.1007/978-3-531-18939-0_39
- Hirschböck, G., & Gall, A. (2024). IASB veröffentlicht Annual improvements to IFRS – Volume 11. KPMG Austria. Retrieved from https://kpmg.com/at/de/home/insights/2024/07/rn-iasb-veroeffentlicht-annual-improvements-to-ifrs-volume-11.html
- Honkova, I. (2015). International Financial Reporting Standards applied in the Czech Republic. E & M Ekonomie a Management, 18(3), 84–90. DOI: https://doi.org/10.15240/tul/001/2015-3-008
- IASB & Deloitte. (2025). International Accounting Standard Board (IASB). IAS Plus. Retrieved from https://www.iasplus.com/en/resources/ifrsf/iasb-ifrs-ic/iasb
- De Jager, E. (2015). IFRS 3 “grey area” regarding contingent liabilities. South African Journal of Accounting Research, 29(1), 71–83. DOI: https://doi.org/10.1080/10291954.2015.999473
- Kaiser, R. (2021). Qualitative Experteninterviews (2. Aufl.). Springer VS. DOI: https://doi.org/10.1007/978-3-658-30255-9
- KPMG. (2024). Konzerninterne Finanzierungen. Retrieved from https://assets.kpmg.com/content/dam/kpmg/de/pdf/Themen/2024/05/kpmg-taxsolution-konzerninternefinanzierung-wachstumschancengesetz-de.pdf
- Kuimova, E. (2006). Transmission to International Reporting Standards. Management Theory and Studies for Rural Business and Infrastructure Development, 7, 250–252.
- Lont, D., & Wong, N. (2010). Issues in financial accounting and reporting. Emerald Publishing.
- Müller, D., & Münnich, A. (2008). Implikationen internationaler Rechnungslegung für das Investitionscontrolling international tätiger Unternehmen. In Internationale Rechnungslegung und Internationales Controlling (pp. 517–543). Springer Gabler. DOI: https://doi.org/10.1007/978-3-8349-9555-1_17
- Müller, S., & Saile, P. (2018). Internationale Rechnungslegung (IFRS). Springer Gabler. DOI: https://doi.org/10.1007/978-3-658-17361-6
- Oehlsen, D., & Deloitte. (2024, December). Hedge Accounting nach IFRS: Vorteile und Herausforderungen für Industrieunternehmen. Retrieved from https://www.deloitte.com/de/de/services/audit-assurance/analysis/hedge-accounting-ifrs-9.html
- Rudy, J., & Madu, C. (2009). International Financial Reporting Standards: An indicator of high quality? International Journal of Quality & Reliability Management, 26(7), 712–722. DOI: https://doi.org/10.1108/02656710910975778
- Sagerschnig. (2018). Grundlagen der Standards zu Finanzinstrumenten IFRS 9, IFRS 7 und IFRS 13. Retrieved from https://shop.lindeverlag.at/buch/ifrs-9-finanzinstrumente-18057/b/leseprobe/B100122.pdf
- Scharf, M. (2010). Die Bildung von Bewertungseinheiten nach IFRS/IAS, HGB und Bilanzsteuerrecht. Retrieved from https://tuprints.ulb.tu-darmstadt.de/2364/1/Wirtschafts-_und_Steuerrecht_No.10_-_PDF.pdf
- Steiner, C., & Jankovic, A. (2015). UGB vs. IFRS: Der Jahresabschluss im Vergleich. Manz Verlag. Retrieved from http://vlb-content.vorarlberg.at/fhbscan1/330900092664.pdf
- Turcic, M. (2012). Harmonizing external and internal financial reporting by operating segments. Ekonomski pregled, 63(12), 713–733.
- Usurelu, V. I., & Dutescu, A. (2018). IFRS 15 – The seventh wave of Norwalk Agreement’s convergence roadmap. Proceedings of the International Conference on Business Excellence, 12(1), 992–1001. DOI: https://doi.org/10.2478/picbe-2018-0089
- Wiener Börse. (2023, May 1). Liste der börsennotierten Unternehmen in Österreich an der Wiener Börse. Retrieved from https://www.wienerborse.at/listing/aktien/unternehmensliste/
- Wu, R. C.-F., & Hsu, A. W.-H. (2011). Value relevance of embedded value and IFRS 4 insurance contracts. Geneva Papers on Risk and Insurance – Issues and Practice, 36(2), 283–303. DOI: https://doi.org/10.1057/gpp.2011.5
- Zaidi, S., & Paz, V. (2020). The impact of IFRS adoption. Retrieved from https://scholarworks.calstate.edu/downloads/xp68kg70j
- Brabec, Z. (2015). The use of international financial reporting standards by selected companies listed on the Prague Stock Exchange. Political Sciences, Law, Finance, Economics and Tourism, Vol. II(2), 809+.
