Bewertung Von Finanzinstrumenten Nach Einf Hrung Des Bilanzrechtsmodernisierungsgesetzes Beschneidungen Und Abweichungen Zu Ifrs
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Bewertung Von Finanzinstrumenten Nach Einf Hrung Des Bilanzrechtsmodernisierungsgesetzes Beschneidungen Und Abweichungen Zu Ifrs
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Author : Anna Chau
language : de
Publisher: diplom.de
Release Date : 2015-02-01
Bewertung Von Finanzinstrumenten Nach Einf Hrung Des Bilanzrechtsmodernisierungsgesetzes Beschneidungen Und Abweichungen Zu Ifrs written by Anna Chau and has been published by diplom.de this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-02-01 with Travel categories.
Seit Inkrafttreten des Bilanzrechtsmodernisierungsgesetzes zum 01.10.2010 werden Finanzinstrumente, die zu Handelszwecken erworben sind, mit dem Fair Value (Marktwert) bewertet. Dieser Paradigmenwechsel führt zur Durchbrechung des jahrzehntelang gültigen Prinzips, dass Vermögensgegenstände maximal mit den Anschaffungs- und Herstellungskosten bewertet werden können. Das den HGB-Jahresabschluss bestimmende Vorsichtsprinzip wird dadurch aufgeweicht. Dies führte bereits zu Diskussionen, bevor das Gesetz in Kraft trat. Kritisiert wird dabei, dass die an die internationale Rechnungslegung angepasste Zeitwertbilanzierung sogar mit ursächlich für Finanzkrisen sein könne. Diesem Vorwurf sowie das Ausmaß, inwieweit sich das deutsche Recht bei der Bewertung zum beizulegenden Zeitwert an die internationale Rechnungslegung anlehnt, soll in der vorliegenden Arbeit nachgegangen werden.
Federal Reporter
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Author :
language : en
Publisher:
Release Date : 1963
Federal Reporter written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1963 with Law reports, digests, etc categories.
Germany S Gathering Crisis
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Author : Alister Miskimmon
language : en
Publisher: Palgrave MacMillan
Release Date : 2009
Germany S Gathering Crisis written by Alister Miskimmon and has been published by Palgrave MacMillan this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with History categories.
This work deals with the gathering crisis during the Red-Green government and the government's efforts to impose a reform agenda upon the country, the impact of the 2005 federal elections on the German political landscape, and evaluates the success of the Grand Coalition in meeting these challenges since 2005.
National Redress For Gendered International Crimes
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Author : Josephine Ndagire
language : en
Publisher:
Release Date : 2013
National Redress For Gendered International Crimes written by Josephine Ndagire and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
The Private International Law Of Non Contractual Obligations According To The Rome Ii Regulation
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Author : Claus Wilhelm Fröhlich
language : en
Publisher:
Release Date : 2008
The Private International Law Of Non Contractual Obligations According To The Rome Ii Regulation written by Claus Wilhelm Fröhlich and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Conflict of laws categories.
Inside Wikileaks
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Author : Daniel Domscheit-Berg
language : en
Publisher: Crown
Release Date : 2011-02-15
Inside Wikileaks written by Daniel Domscheit-Berg and has been published by Crown this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-02-15 with Political Science categories.
Former WikiLeaks Insider and Spokesman Daniel Domscheit-Berg Authors an Exposé of the “World’s Most Dangerous Website” In an eye-opening account, Daniel Domscheit-Berg, the former spokesman of WikiLeaks, reveals never-disclosed details about the inner workings of the increasingly controversial organization that has struck fear into governments and business organizations worldwide and prompted the Pentagon to convene a 120-man task force. In addition to Germany and the U.S., Inside WikiLeaks will be published simultaneously in 12 other countries. Under the pseudonym Daniel Schmitt, Domscheit-Berg was the effective No. 2 at WikiLeaks and the organization’s most public face, after Julian Assange. In this book, he reveals the evolution, finances, and inner tensions of the whistleblower organization, beginning with his first meeting with Assange in December 2007. He also describes what led to his September 2010 withdrawal from WikiLeaks, including his disenchantment with the organization’s lack of transparency, its abandonment of political neutrality, and Assange’s increasing concentration of power. What has been made public so far about WikiLeaks is only a small fraction of the truth. With Domscheit-Berg’s insider knowledge, he is uniquely able to tell the full story. A computer scientist who worked in IT security prior to devoting himself full-time to WikiLeaks, he remains committed to freedom of information on the Internet. Today he is working on a more transparent secret-sharing website called OpenLeaks, developed by former WikiLeaks people, to be launched in early 2011.
Protecting Privacy
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Author : B. S. Markesinis
language : en
Publisher:
Release Date : 1999
Protecting Privacy written by B. S. Markesinis and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Law categories.
The right of privacy in the UK is a topic of much controversy between the media and the upholders of such a right. The Human Rights Act is likely to have a considerable impact on UK privacy law, introducing in the UK some of the principles which have long been in force in other European states as a result of the European Convention of Human Rights. The essays in this book examine the experiences of other countries, with similar political, economic and social situations, many of which provide better protection than the UK in cases of invasion of privacy.
