@article{PellensJoedickeRichard2005, author = {Pellens, Bernhard and J{\"o}dicke, Dirk and Richard, Marc}, title = {Solvenztests als Alternative zur bilanziellen Kapitalerhaltung?}, series = {Der Betrieb}, volume = {58}, journal = {Der Betrieb}, number = {26-27}, publisher = {Handelsblatt Fachmedien}, issn = {0005-9935}, pages = {1393 -- 1401}, year = {2005}, language = {de} } @article{PellensJoedickeNoelte2004, author = {Pellens, Bernhard and J{\"o}dicke, Dirk and N{\"o}lte, Uwe}, title = {Vorsicht beim Gewinn je Aktie nach IFRS}, series = {Handelsblatt}, journal = {Handelsblatt}, number = {239}, publisher = {Handelsblatt Fachmedien}, issn = {0017-7296}, pages = {16}, year = {2004}, language = {de} } @article{PellensJoedickeNoelte2004, author = {Pellens, Bernhard and J{\"o}dicke, Dirk and N{\"o}lte, Uwe}, title = {Lobbyisten streben nach Einfluss auf Bilanzregeln - {\"U}bernahme von IFRS durch die EU ist kompliziert}, series = {Handelsblatt}, journal = {Handelsblatt}, number = {232}, publisher = {Handelsblatt Fachmedien}, issn = {0017-7296}, pages = {15}, year = {2004}, language = {de} } @incollection{PellensCrasseltJoedicke2009, author = {Pellens, Bernhard and Crasselt, Nils and J{\"o}dicke, Dirk}, title = {Amendments to IFRS 2: Vesting Conditions and Cancellations}, series = {IFRS-{\"A}nderungskommentar 2009}, booktitle = {IFRS-{\"A}nderungskommentar 2009}, editor = {Vater, Hendrik and Ernst, Egdar and Hayn, Sven and Knorr, Liesel and Mißler, Peter}, publisher = {Wiley-VCH}, address = {Weinheim}, isbn = {3527503943}, pages = {17 -- 25}, year = {2009}, language = {de} } @incollection{PellensCrasseltJoedicke2009, author = {Pellens, Bernhard and Crasselt, Nils and J{\"o}dicke, Dirk}, title = {ED Amendments to IFRS 2 and IFRIC 11: Group Cash-settled Share-based Payment Transactions}, series = {IFRS-{\"A}nderungskommentar 2009}, booktitle = {IFRS-{\"A}nderungskommentar 2009}, editor = {Vater, Hendrik and Ernst, Egdar and Hayn, Sven and Knorr, Liesel and Mißler, Peter}, publisher = {Wiley-VCH}, address = {Weinheim}, isbn = {3527503943}, pages = {331 -- 338}, year = {2009}, language = {de} } @incollection{PellensJoedickeSchmidt2008, author = {Pellens, Bernhard and J{\"o}dicke, Dirk and Schmidt, Andr{\´e}}, title = {Mindestkapital und bilanzielle Kapitalerhaltung versus Solvenztest: Alternativen zur Reform des deutschen Gl{\"a}ubigerschutzsystems}, series = {Bilanz als Informations- und Kontrollinstrument: Kapitalmarktorientierte Rechnungslegung und integrierte Unternehmenssteuerung}, booktitle = {Bilanz als Informations- und Kontrollinstrument: Kapitalmarktorientierte Rechnungslegung und integrierte Unternehmenssteuerung}, editor = {K{\"u}ting, Karlheinz and Pfitzer, Norbert and Weber, Claus-Peter}, publisher = {Sch{\"a}ffer-Poeschel}, address = {Stuttgart}, isbn = {3791028340}, pages = {7 -- 30}, year = {2008}, language = {de} } @incollection{BussevonColbeJoedickePellens2007, author = {Busse von Colbe, Walther and J{\"o}dicke, Dirk and Pellens, Bernhard}, title = {Konzernabschl{\"u}sse}, series = {Betriebswirtschaft f{\"u}r F{\"u}hrungskr{\"a}fte: Eine Einf{\"u}hrung f{\"u}r Ingenieure, Naturwissenschaftler, Juristen und Geisteswissenschaftler}, booktitle = {Betriebswirtschaft f{\"u}r F{\"u}hrungskr{\"a}fte: Eine Einf{\"u}hrung f{\"u}r Ingenieure, Naturwissenschaftler, Juristen und Geisteswissenschaftler}, editor = {Busse von Colbe, Walther and Coenenberg, Adolf Gerhard and Kaj{\"u}ter, Peter and Linnhoff, Ulrich and Pellens, Bernhard}, publisher = {Sch{\"a}ffer-Poeschel}, address = {Stuttgart}, isbn = {3791023802}, pages = {519 -- 544}, year = {2007}, language = {de} } @incollection{PellensCrasseltJoedicke2007, author = {Pellens, Bernhard and Crasselt, Nils and J{\"o}dicke, Dirk}, title = {ED Amendments to IFRS 2: Vesting Conditions and Cancellations}, series = {IFRS-{\"A}nderungskommentar 2007}, booktitle = {IFRS-{\"A}nderungskommentar 2007}, editor = {Vater, Hendrik and Ernst, Egdar and Hayn, Sven and Knorr, Liesel and Mißler, Peter}, publisher = {Wiley-VCH}, address = {Weinheim}, isbn = {3527502874}, pages = {135 -- 144}, year = {2007}, language = {de} } @incollection{PellensCrasseltJoedicke2007, author = {Pellens, Bernhard and Crasselt, Nils and J{\"o}dicke, Dirk}, title = {IFRIC 11: IFRS 2: Group and Treasury Share Transactions}, series = {IFRS-{\"A}nderungskommentar 2007}, booktitle = {IFRS-{\"A}nderungskommentar 2007}, editor = {Vater, Hendrik and Ernst, Egdar and Hayn, Sven and Knorr, Liesel and Mißler, Peter}, publisher = {Wiley-VCH}, address = {Weinheim}, isbn = {3527502874}, pages = {83 -- 90}, year = {2007}, language = {de} } @incollection{PellensCrasseltJoedicke2007, author = {Pellens, Bernhard and Crasselt, Nils and J{\"o}dicke, Dirk}, title = {IFRIC 8: Scope of IFRS 2}, series = {IFRS-{\"A}nderungskommentar 2007}, booktitle = {IFRS-{\"A}nderungskommentar 2007}, editor = {Vater, Hendrik and Ernst, Egdar and Hayn, Sven and Knorr, Liesel and Mißler, Peter}, publisher = {Wiley-VCH}, address = {Weinheim}, isbn = {3527502874}, pages = {57 -- 64}, year = {2007}, language = {de} } @article{PellensJoedickeJoedicke2007, author = {Pellens, Bernhard and J{\"o}dicke, Dirk and J{\"o}dicke, Ralf}, title = {Anwendbarkeit nicht freigebener IFRS innerhalb der EU}, series = {Betriebsberater}, volume = {62}, journal = {Betriebsberater}, number = {46}, publisher = {Fachmedien Recht und Wirtschaft, dfv Mediengruppe}, issn = {0340-7918}, pages = {2503 -- 2507}, year = {2007}, language = {de} } @article{PellensJoedickeSchmidt2007, author = {Pellens, Bernhard and J{\"o}dicke, Dirk and Schmidt, Andr{\´e}}, title = {Reformbestrebungen zum Gl{\"a}ubigerschutz}, series = {Der Konzern}, journal = {Der Konzern}, number = {6/7}, publisher = {Handelsblatt Fachmedien}, issn = {1611-2296}, pages = {427 -- 435}, year = {2007}, language = {de} } @incollection{PellensJoedickeRichard2006, author = {Pellens, Bernhard and J{\"o}dicke, Dirk and Richard, Marc}, title = {Solvenztest als Alternative zur bilanziellen Kapitalerhaltung?}, series = {IFRS f{\"u}r den Mittelstand: Perspektiven, Anwendung, Praxisberichte}, booktitle = {IFRS f{\"u}r den Mittelstand: Perspektiven, Anwendung, Praxisberichte}, editor = {Winkeljohann, Norber and Herzig, Norbert and Winkeljohann, Norbert}, publisher = {Sch{\"a}ffer-Poeschel}, address = {Stuttgart}, isbn = {3791025783}, pages = {93 -- 120}, year = {2006}, language = {de} }