| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Behrendt-Geisler, Anneke | - |
| dc.date.accessioned | 2025-02-28T13:10:34Z | - |
| dc.date.available | 2025-02-28T13:10:34Z | - |
| dc.date.issued | 2024-09 | - |
| dc.identifier.issn | 2943-2588 | en_US |
| dc.identifier.uri | https://hdl.handle.net/20.500.12738/17225 | - |
| dc.description.abstract | Anhand einer Case Study wird diskutiert, ob Unternehmen in der Corona-Krise die Aktivierung von selbsterstellten immateriellen Vermögenswerten nutzen sollten, um die eigene Ertragslage in der Corona-Krise besser darzustellen. | de |
| dc.language.iso | de | en_US |
| dc.publisher | Beck | en_US |
| dc.relation.ispartof | Zeitschrift für internationale Rechnungslegung : IRZ | en_US |
| dc.subject | Immaterielle Vermögenswerte | en_US |
| dc.subject | Bilanzpolitik | en_US |
| dc.subject | Corona-Krise | en_US |
| dc.subject.ddc | 650: Management | en_US |
| dc.title | Aktivierung von selbsterstellten immateriellen Vermögenswerten als bilanzpolitisches Mittel in der Corona-Krise? | de |
| dc.title.alternative | Capitalisation of interally generated Intangible Assets as an Accounting Policy Instrument in the COVID-19 Crisis | en |
| dc.type | Article | en_US |
| dc.description.version | AlternativeReviewed | en_US |
| tuhh.container.endpage | 359 | en_US |
| tuhh.container.issue | 9 | en_US |
| tuhh.container.startpage | 357 | en_US |
| tuhh.container.volume | 19 | en_US |
| tuhh.oai.show | true | en_US |
| tuhh.publication.institute | Department Wirtschaft | en_US |
| tuhh.publication.institute | Fakultät Wirtschaft und Soziales | en_US |
| tuhh.publisher.url | https://rsw.beck.de/zeitschriften/irz/news-beitr%C3%A4ge/der-fall-die-l%C3%B6sung | - |
| tuhh.publisher.url | https://web.archive.org/web/20241110010512/https://rsw.beck.de/zeitschriften/irz/news-beitr%C3%A4ge/der-fall-die-l%C3%B6sung | - |
| tuhh.type.opus | (wissenschaftlicher) Artikel | - |
| dc.type.casrai | Journal Article | - |
| dc.type.dini | article | - |
| dc.type.driver | article | - |
| dc.type.status | info:eu-repo/semantics/publishedVersion | en_US |
| dcterms.DCMIType | Text | - |
| item.grantfulltext | none | - |
| item.creatorGND | Behrendt-Geisler, Anneke | - |
| item.cerifentitytype | Publications | - |
| item.creatorOrcid | Behrendt-Geisler, Anneke | - |
| item.languageiso639-1 | de | - |
| item.openairecristype | http://purl.org/coar/resource_type/c_6501 | - |
| item.fulltext | No Fulltext | - |
| item.openairetype | Article | - |
| crisitem.author.dept | Department Wirtschaft | - |
| crisitem.author.orcid | 0009-0000-4748-5269 | - |
| crisitem.author.parentorg | Fakultät Wirtschaft und Soziales | - |
| Appears in Collections: | Publications without full text | |
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