<?xml version="1.0" encoding="utf-8"?>
<export-example>
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    <id>1626</id>
    <completedYear>2020</completedYear>
    <publishedYear/>
    <thesisYearAccepted/>
    <language>deu</language>
    <pageFirst>113</pageFirst>
    <pageLast>119</pageLast>
    <pageNumber>6</pageNumber>
    <edition/>
    <issue>3</issue>
    <volume>20</volume>
    <type>article</type>
    <publisherName>Beck</publisherName>
    <publisherPlace>München</publisherPlace>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>--</completedDate>
    <publishedDate>2021-01-11</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="deu">Neue Hedge-Accounting-Vorschriften im Vorfeld der IBOR-Reform – Änderungen an IFRS 9, IAS 39 und IFRS 7</title>
    <parentTitle language="deu">KoR - Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung (KoR)</parentTitle>
    <enrichment key="PeerReviewed">Ja</enrichment>
    <enrichment key="RS_Correlation">Nein</enrichment>
    <enrichment key="review.accepted_by">2</enrichment>
    <author>Bernd Hacker</author>
    <author>Jürgen Spanheimer</author>
    <author>Dorothee Weides</author>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>IBOR</value>
    </subject>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>IFRS</value>
    </subject>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Hedge Accounting</value>
    </subject>
    <collection role="ddc" number="33">Wirtschaft</collection>
    <collection role="institutes" number="">Fakultät für Betriebswirtschaft</collection>
    <thesisPublisher>Technische Hochschule Rosenheim</thesisPublisher>
  </doc>
  <doc>
    <id>1627</id>
    <completedYear>2020</completedYear>
    <publishedYear/>
    <thesisYearAccepted/>
    <language>deu</language>
    <pageFirst>5</pageFirst>
    <pageLast>6</pageLast>
    <pageNumber>2</pageNumber>
    <edition/>
    <issue>1</issue>
    <volume>15</volume>
    <type>contributiontoperiodical</type>
    <publisherName>Beck</publisherName>
    <publisherPlace>München</publisherPlace>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>--</completedDate>
    <publishedDate>2021-01-11</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="deu">IBOR reloaded – Was bringt die Reform der Zinsbenchmarks in der Bilanzierung</title>
    <parentTitle language="deu">Zeitschrift für Internationale Rechnungslegung – IRZ</parentTitle>
    <enrichment key="RS_Correlation">Nein</enrichment>
    <enrichment key="review.accepted_by">2</enrichment>
    <author>Bernd Hacker</author>
    <author>Jürgen Spanheimer</author>
    <author>Dorothee Weides</author>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>IBOR</value>
    </subject>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>IFRS</value>
    </subject>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Hedge Accounting</value>
    </subject>
    <collection role="ddc" number="33">Wirtschaft</collection>
    <collection role="institutes" number="">Fakultät für Betriebswirtschaft</collection>
    <thesisPublisher>Technische Hochschule Rosenheim</thesisPublisher>
  </doc>
  <doc>
    <id>1631</id>
    <completedYear>2019</completedYear>
    <publishedYear/>
    <thesisYearAccepted/>
    <language>deu</language>
    <pageFirst>285</pageFirst>
    <pageLast>289</pageLast>
    <pageNumber>5</pageNumber>
    <edition/>
    <issue>10</issue>
    <volume>4</volume>
    <type>contributiontoperiodical</type>
    <publisherName>nwb-Verlag</publisherName>
    <publisherPlace>Herne</publisherPlace>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>--</completedDate>
    <publishedDate>2021-01-11</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="deu">Erleichterungen zur Anwendung von Hedge Accounting im Lichte der IBOR-Reform</title>
    <parentTitle language="deu">NWB Internationale Rechnungslegung – PiR</parentTitle>
    <enrichment key="RS_Correlation">Nein</enrichment>
    <enrichment key="review.accepted_by">2</enrichment>
    <author>Bernd Hacker</author>
    <author>Jürgen Spanheimer</author>
    <author>Dorothee Weides</author>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>IBOR</value>
    </subject>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>IFRS</value>
    </subject>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Hedge Accounting</value>
    </subject>
    <collection role="ddc" number="33">Wirtschaft</collection>
    <collection role="institutes" number="">Fakultät für Betriebswirtschaft</collection>
    <thesisPublisher>Technische Hochschule Rosenheim</thesisPublisher>
  </doc>
</export-example>
