Anwendung Internationaler Rechnungslegungsvorschriften Und Ihre Potentielle Auswirkung Auf Die Steuerliche Gewinnermittlung In Deutschland Und Gro Britannien
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Anwendung Internationaler Rechnungslegungsvorschriften Und Ihre Potentielle Auswirkung Auf Die Steuerliche Gewinnermittlung In Deutschland Und Gro Britannien
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Author : Martina Krüger
language : de
Publisher: GRIN Verlag
Release Date : 2005-08-11
Anwendung Internationaler Rechnungslegungsvorschriften Und Ihre Potentielle Auswirkung Auf Die Steuerliche Gewinnermittlung In Deutschland Und Gro Britannien written by Martina Krüger and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-08-11 with Business & Economics categories.
Studienarbeit aus dem Jahr 2005 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Hochschule Reutlingen, Sprache: Deutsch, Abstract: Im Zuge der Harmonisierung der Rechnungslegung innerhalb der Europäischen Union (EU) befindet sich das europäische Bilanzrecht und damit auch die nationalen Rechnungslegungssysteme zurzeit in einem tiefgreifenden Wandel. Mit der Verabschiedung der IAS- Verordnung vom 19.7.2002, die kapitalmarktorientierte Unternehmen ab dem Jahr 2005 dazu verpflichtet, ihren Konzernabschluss nach den IAS/ IFRS aufzustellen, empfiehlt die Kommission den Mitgliedsstaaten, die Anwendung von IAS/ IFRS für Konzernabschlüsse nicht börsennotierter Mutterunternehmen sowie die Übernahme der IAS/ IFRS- Anwendung für Jahresabschlüsse zu ermöglichen. Dies erfolgte in Deutschland beispielsweise durch das im November 2004 verabschiedete Bilanzrechtsreformgesetz. Dabei verbleibt zumindest vorerst die Verpflichtung zur Erstellung eines HGB- Jahresabschlusses als Ausschüttungsbemessungsgrundlage und als Ausgangspunkt der steuerlichen Gewinnermittlung. Neben kapitalmarktorientierten Unternehmen könnte auch bei mittelständischen Unternehmen ein breites Interesse an der Erstellung eines Jahresabschlusses nach IAS/ IFRS bestehen, da eine Übernahme der internationalen Rechnungslegungsgrundsätze aufgrund der größeren Transparenz zu besseren Kreditkonditionen führen und die internationale Akzeptanz verbessern könnte. Ergänzend zur IAS- Verordnung wurden die 4. und 7. EG- Richtlinie, wenn auch nur eingeschränkt, an die IAS/ IFRS angepasst, um bestehende Unstimmigkeiten zwischen den Rechnungslegungsrichtlinien und IAS/ IFRS zu beseitigen. Ein mögliches Vordringen von IAS/ IFRS bis in die Jahresabschlüsse wirft die Frage auf, wie dadurch die steuerliche Gewinnermittlung beeinflusst wird und ob, wie es in den meisten Ländern Europas üblich ist, die Maßgeblichkeit der Handelsbilanz zur steuerlichen Gewinnermittlung beibehalten werden kann. Im Rahmen dieser Arbeit soll untersucht werden, in wie weit sich die Anwendung internationaler Rechnungslegungsgrundsätze auf die steuerliche Gewinnermittlung auswirken könnte. Aufgrund des vorgeschriebenen Umfangs beschränkt sich diese Seminararbeit auf die Länder Deutschland und Großbritannien. Zunächst wird das Verhältnis zwischen Handels- und Steuerbilanz erläutert und die wesentlichen Unterschiede zwischen Handels- und Steuerrecht und IAS/ IFRS anhand eines Vergleichs der allgemeinen Bilanzierungs- und Bewertungsgrundsätze herausgearbeitet.
Taxes And Business Strategy
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Author : Myron S. Scholes
language : en
Publisher:
Release Date : 2015-01-03
Taxes And Business Strategy written by Myron S. Scholes and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-01-03 with categories.
For MBA students and graduates embarking on careers in investment banking, corporate finance, strategy consulting, money management, or venture capital Through integration with traditional MBA topics, Taxes and Business Strategy, Fifth Edition provides a framework for understanding how taxes affect decision-making, asset prices, equilibrium returns, and the financial and operational structure of firms. Teaching and Learning Experience This program presents a better teaching and learning experience-for you and your students: *Use a text from an active author team: All 5 authors actively teach the tax and business strategy course and provide students with relevant examples from both classroom and real-world consulting experience. *Teach students the practical uses for business strategy: Students learn important concepts that can be applied to their own lives. *Reinforce learning by using in-depth analysis: Analysis and explanatory material help students understand, think about, and retain information.
Accounting For Financial Assets And Financial Liabilities
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Author : Steering Committee on Financial Instruments
language : en
Publisher:
Release Date : 1997
Accounting For Financial Assets And Financial Liabilities written by Steering Committee on Financial Instruments and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Accounting categories.
European Valuation Practice
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Author : A. Adair
language : en
Publisher: Taylor & Francis
Release Date : 2013-03-07
European Valuation Practice written by A. Adair and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-07 with Architecture categories.
The variability of valuation practice within Europe is perceived as a problem within the globalization of property. This edited textbook examines the practice of real estate valuation in selected countries in Europe. The focus is on countries with well developed real estate markets in which both international and indigenous investors are active. The book is aimed at real estate professionals, financiers, institutional advisers, property researchers and students who require a greater understanding of comparative property appraisal techniques applied across Europe.
International Gaap 2019
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Author : Ernst & Young LLP
language : en
Publisher: John Wiley & Sons
Release Date : 2019-01-14
International Gaap 2019 written by Ernst & Young LLP and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-01-14 with Business & Economics categories.
International GAAP® 2019 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context and providing insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching IFRS. Written by EYs financial reporting professionals from around the world, this three-volume guide to reporting under IFRS provides a global perspective on the application of IFRS. Complex technical accounting issues are explained clearly and IFRS is set in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world. The 2019 edition of International GAAP® has been fully revised and updated in order to: • Continue to investigate the many implementation issues arising as entities adopt IFRS 9 (Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers). • Explore the complex implementation issues arising as entities adopt, in 2019, IFRS 16 (Leases). • Include an updated chapter on the new insurance contracts standard IFRS 17 (Insurance Contracts), which reflects the recent discussions of the IASB’s Transition Resource Group on implementation issues raised, proposed narrow-scope amendments to IFRS 17 intended by the IASB, and also explores other matters arising as users prepare for the adoption of this standard. • Include an amended chapter on the revised Conceptual Framework, which was published in March 2018. The changes to the Conceptual Framework may affect the application of IFRS in situations where no standard applies to a particular transaction or event. • Address amended standards and new interpretations issued since the preparation of the 2018 edition. • Explain the many other initiatives that are currently being discussed by the IASB and by the IFRS Interpretations Committee and the potential consequential changes to accounting requirements. • Provide insight on the many issues relating to the practical application of IFRS, based on the extensive experience of the book’s authors in dealing with current issues.
Oecd Transfer Pricing Guidelines For Multinational Enterprises And Tax Administrations 2017
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2017-07-10
Oecd Transfer Pricing Guidelines For Multinational Enterprises And Tax Administrations 2017 written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-07-10 with categories.
This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.
1998 Statement Of Financial Accounting Concepts
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Author : Financial Accounting Standards Board (FASB)
language : en
Publisher: Wiley
Release Date : 1998-09-07
1998 Statement Of Financial Accounting Concepts written by Financial Accounting Standards Board (FASB) and has been published by Wiley this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-09-07 with Business & Economics categories.
The FASB Statements of Financial Accounting Concepts contains the full text of five of the six Statements of Financial Accounting Concepts issued to date. The existing concepts are intended to serve the public interest by setting the objectives, qualitative characteristics, and other concepts that guide selection of economic events to be recognized and measured for financial reporting. Unlike a Statement of Financial Accounting Standards, a Statement of Financial Accounting Concepts does not establish generally accepted Accounting Principles.
Going Public
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Author : Tim Jenkinson
language : en
Publisher: Oxford University Press, USA
Release Date : 2001
Going Public written by Tim Jenkinson and has been published by Oxford University Press, USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Business & Economics categories.
Going Public investigates why companies routinely underprice themselves as they try to list themselves on the stock exchange. They subsequently underperform over the long-term and, in Going Public, the authors explore these 2 phenomena in plain English.
Macroeconomics And New Macroeconomics
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Author : Bernhard Felderer
language : en
Publisher: Springer Science & Business Media
Release Date : 1992-08-21
Macroeconomics And New Macroeconomics written by Bernhard Felderer and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992-08-21 with Business & Economics categories.
This book gives a comprehensive account of traditional and more recent developments in macroeconomic theory. It is written primarily for students at the intermediate level. The book differs from the customary expositions in that the authors do not discuss topic by topic but orthodoxy by orthodoxy. Thus, the main approaches, like Classical theory, Keynesian theory, theory of portfolio selection, Monetarism, Rational Expectations theory, and Neokeynesian "disequilibrium" theory are presented in historical order. Each of these approaches is substantiated and criticized in a self-contained chapter, and the authors have taken great pains to bring out the relations and differences between them. A mathematical appendix reviews those mathematical facts which are especially important for macroeconomic models and serves to make the text easy to read.
Goodwill Impairment
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Author : Thorsten Sellhorn
language : en
Publisher: Peter Lang Pub Incorporated
Release Date : 2004
Goodwill Impairment written by Thorsten Sellhorn and has been published by Peter Lang Pub Incorporated this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Reference categories.
In 2001, goodwill amortization in the US was eliminated in favor of an impairment-only approach, which, according to critics, gives managers vast discretion and opportunities for earnings management. Prior research suggests that discretionary asset write-offs are associated with economic factors and managers_ financial reporting objectives. Based on a systematic literature review, this study investigates for a comprehensive sample of US firms the determinants of goodwill write-off behavior. Regression analysis shows that write-off behavior is significantly explained by firms_ economic properties. Only in large, high-profile firms, incentives appear to be significant determinants. These findings suggest that the impairment-only approach does capture goodwill impairment at least to some extent.
