Bilanzrechtsprechung Der Zivil Und Strafgerichte
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Bilanzrechtsprechung Der Zivil Und Strafgerichte
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Author : Rudolf Münzinger
language : de
Publisher: Springer-Verlag
Release Date : 2013-03-08
Bilanzrechtsprechung Der Zivil Und Strafgerichte written by Rudolf Münzinger and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-08 with Law categories.
UntemehmensfortfOhrung orientierten Bilanztheorien ... 10 a) Vermogens-und Gewinnermittlung nach der FortfOhrungsstatik . 10 aa) Die historische FortfOhrungsstatik von Herman Veit Simon. 10 bb) Die an der Ermittlung des verteilbaren Gewinns orientierte FortfOhrungsstatik ... 16.
Bilanzrechtsprechung
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Author : Adolf Moxter
language : de
Publisher: Mohr Siebeck
Release Date : 2007
Bilanzrechtsprechung written by Adolf Moxter and has been published by Mohr Siebeck this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Accounting categories.
Ifrs Hgb Und F E
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Author : Torsten Blasius
language : de
Publisher: Erich Schmidt Verlag GmbH & Co KG
Release Date : 2006
Ifrs Hgb Und F E written by Torsten Blasius and has been published by Erich Schmidt Verlag GmbH & Co KG this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Germany categories.
Transnational Accounting
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Author : Dieter Ordelheide
language : en
Publisher: Springer
Release Date : 2016-02-17
Transnational Accounting written by Dieter Ordelheide and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-02-17 with Business & Economics categories.
Considerable effort has been made over the last ten years by such institutions as the EU, OECD, UNO and the IASC towards the harmonisation of accounting standards. It is recognised though that uniformity and true compatibility of financial instruments cannot be achieved while accounting operates in individual national economic and legal environments. A knowledge of national accounting standards and practice continues to be indispensable for the analysis of financial statements. Transnational Accounting is a unique comparative study of accounting standards of fourteen major economic powers, plus the regimes of the IASC and EU. Each chapter is standardised for easy comparison and written by a recognised expert in his or her country. The Editor, The Late Dieter Ordelheide, was Professor of Business Economics at the Johann Wolfgang Goethe-Universität, Frankfurt am Main. This groundbreaking work enables the reader to develop a thorough practical understanding of national accounting practices and be fully at home with financial statements in an international context. Each volume includes a detailed reference matrix listing approximately 100 key accounting subjects and their treatment across all regulatory and accounting regimes.
Global History Of Accounting Financial Reporting And Public Policy
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Author : Gary J. Previts
language : en
Publisher: Emerald Group Publishing
Release Date : 2010-12-20
Global History Of Accounting Financial Reporting And Public Policy written by Gary J. Previts and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-12-20 with Business & Economics categories.
Covers the evolution of accounting, financial reporting and related institutions for major economies in the world. This title addresses ten European economies, including France, Germany, Italy and the UK as well as the Netherlands, Belgium, Spain, Poland, Sweden, and Switzerland.
Financial Innovations In International Debt Management
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Author : Walter Berger
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-06
Financial Innovations In International Debt Management written by Walter Berger 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 2012-12-06 with Business & Economics categories.
The international debt problem has already generated a huge number of publications. Why then another publication? Many publications address macroeconomic implications of the debt problem, others investigate special new financing instruments such as debt equity swaps, others discuss the economic or legal aspects of debt reschedulings. This work of Walter Berger concentrates on the evolution of the financial side of the debt problem. This evolution is fascinating since it reveals a continuous expansion of the financial instruments being used and a surprising change in intercreditor relationships. While in the seventies equal treatment of creditors was not of much concern, this changed dramatically in the eighties. But lately equal treatment turned out to be a strong impediment to the creditors' management of loan portfolios. Hence, inequality of treatment is growing again. This development represents a challenge to everyone who tries to explain legal changes by using economic theory. Another characteristic of Walter Berger's work is that he starts from a broad institutional perspective. Most economists analyze the debt problem by assuming a world where everybody follows the same principles of rationality and optimization. Walter Berger questions this approach by arguing that cultural discrepancies among creditor countries and indebted countries make it difficult to define efficiency by "Western" standards only. Moreover, different cultures create what Berger calls "institutional obfuscation", that is, creditors have substantial difficulties to predict the behavior of differently minded debtors, and vice versa. This lack of information creates a transaction risk for each contracting party.
Die Bestandskraft Handelsrechtlicher Jahresabschl Sse
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Author : Helmut Balthasar
language : de
Publisher: Walter de Gruyter
Release Date : 2011-08-30
Die Bestandskraft Handelsrechtlicher Jahresabschl Sse written by Helmut Balthasar and has been published by Walter de Gruyter this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-08-30 with Law categories.
Verbindlichkeitsbilanzierung
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Author : Hans-J. Böcking
language : de
Publisher: Springer-Verlag
Release Date : 2013-07-29
Verbindlichkeitsbilanzierung written by Hans-J. Böcking and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-29 with Business & Economics categories.
Die vorliegende Untersuchung bietet zahlreiche neue Ergebnisse, die für die Bilanzierungspraxis von zentraler Bedeutung sind.
Der Jahresabschlu
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Author : Manfred Kühnberger
language : de
Publisher: Walter de Gruyter GmbH & Co KG
Release Date : 2018-11-05
Der Jahresabschlu written by Manfred Kühnberger and has been published by Walter de Gruyter GmbH & Co KG this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-11-05 with Science categories.
Das Lehr- und Handbuch zum Jahresabschluß, das gegen sehr respektable Konkurrenz sich durchzusetzen sucht.
Grunds Tze Ordnungsm Iger Passiver Rechnungsabgrenzung
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Author : Thomas Berndt
language : de
Publisher: Springer-Verlag
Release Date : 2013-07-02
Grunds Tze Ordnungsm Iger Passiver Rechnungsabgrenzung written by Thomas Berndt and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-02 with Business & Economics categories.
Der Autor zeigt, daß nur der Rückgriff auf die in ihrem Kern gefestigten Gewinnrealisierungsgrundsätze zu einer dem geltenden Bilanzrechtssystem adäquaten Interpretation passiver Rechnungsabgrenzungsposten führt. Eine konsequente Anwendung des Realisationsprinzips offenbart die Systemwidrigkeit zahlreicher, insbesondere das Tatbestandsmerkmal der bestimmten Zeit betonenden Entscheidungen. Der Autor wendet sich damit zugleich gegen die in der Literatur vorherrschenden Meinung, Rechnungsabgrenzungsposten seien Ausdruck dynamischer Bilanzierung. Verzeichnis: Der Autor zeigt, daß nur der Rückgriff auf die in ihrem Kern gefestigten Gewinnrealisierungsgrundsätze zu einer dem geltenden Bilanzrechtssystem adäquaten Interpretation passiver Rechnungsabgrenzungsposten führt. Eine konsequente Anwendung des Realisationsprinzips offenbart die Systemwidrigkeit zahlreicher Entscheidungen.