Bilanztheorie Und International Financial Reporting Standards
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Bilanztheorie Und International Financial Reporting Standards
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Author : Roman Damm
language : de
Publisher: GRIN Verlag
Release Date : 2008
Bilanztheorie Und International Financial Reporting Standards written by Roman Damm and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with categories.
Diplomarbeit aus dem Jahr 2006 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Johann Wolfgang Goethe-Universität Frankfurt am Main (Professur: BWL, insb. Wirtschaftsprüfung und Corporate Governance), Sprache: Deutsch, Abstract: Die Globalisierung der Güter- und Kapitalmärkte bewegt viele international tätige Unternehmen dazu, ausländische Kapitalmärkte zur Finanzierung ihrer Geschäftsaktivitäten in Anspruch zu nehmen. Die Absicht, sich im Ausland das notwendige Kapital zu beschaffen und die Kommunikation mit internationalen Unternehmen, Kunden und Lieferanten zu verbessern, veranlasst viele Unternehmen zur Internationalisierung der Rechnungslegung. Mit Verabschiedung der EU-Verordnung vom 19. Juli 2002 sind kapitalmarktorientierte Unternehmen in der Europäischen Union seit 2005 zur Anwendung der internationalen Rechnungslegungsnormen (IFRS) in konsolidierten Abschlüssen verpflichtet. Damit erlangen die IFRS auch hierzulande als Bewertungsmaßstab für die Vermögens- und Gewinnermittlung eine große Bedeutung. Seit Ende des 19. Jahrhunderts hat sich in Deutschland die Bilanztheorie zu einer wissenschaftlichen Forschungsdisziplin entwickelt. Nach Adolf Moxter informiert die Bilanztheorie darüber, "welchen Sinn und Zweck Vermögens- und Gewinnermittlungen haben können und welche Bilanznormen eine sinn- und zweckadäquate Bilanzierung gewährleisten" (Zitat aus Bilanzlehre, Band I - Einführung in die Bilanztheorie). Im Rahmen meiner Diplomarbeit skizziere ich zu Beginn die Dogmengeschichte der Bilanztheorie, bevor dann die klassischen Bilanztheorien ausführlicher dargestellt werden. Der Schwerpunkt meiner Diplomarbeit liegt auf dem Vergleich der internationalen Rechnungslegungsvorschriften (IFRS) mit den klassischen Ansätzen der Bilanztheorie: der Statik, der Dynamik und der Organik. Ziel meiner Arbeit ist es, den Einfluss der klassischen Bilanztheorien auf das Regelwerk der IFRS aufzuzeigen. Dabei sollen das Rahmenkonzept der IFRS (Framework) und sp
International Accounting
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Author : Timothy S. Doupnik
language : en
Publisher:
Release Date : 2012
International Accounting written by Timothy S. Doupnik and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with International business enterprises categories.
The Third Edition of International Accounting provides an overview of the broadly defined area of international accounting, but also focuses on the accounting issues related to international business activities and foreign operations. This edition also includes substantially updated coverage of the International Accounting Standards Board (IASB) and International Financial Reporting Standards (IFRS). The unique benefits of this textbook include its up-to-date coverage of relevant material, extensive numerical examples provided in most chapters, two chapters devoted to the application of International Financial Reporting Standards (IFRS), and coverage of nontraditional but important topics such as strategic accounting issues of multinational companies, international corporate governance, and corporate social responsibility reporting.
International Accounting
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Author : Timothy S. Doupnik
language : en
Publisher: Irwin/McGraw-Hill
Release Date : 2007
International Accounting written by Timothy S. Doupnik and has been published by Irwin/McGraw-Hill this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Business & Economics categories.
Doupnik and Perera'sInternational Accountingtakes in the whole realm of international accounting, while paying particular focus on the accounting issues related to international business activities and foreign operations.
Bilanztheorie Und International Financial Reporting Standards
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Author : Roman Damm
language : de
Publisher: GRIN Verlag
Release Date : 2006-04-24
Bilanztheorie Und International Financial Reporting Standards written by Roman Damm and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-04-24 with Business & Economics categories.
Diplomarbeit aus dem Jahr 2006 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Johann Wolfgang Goethe-Universität Frankfurt am Main (Professur: BWL, insb. Wirtschaftsprüfung und Corporate Governance), 100 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Die Globalisierung der Güter- und Kapitalmärkte bewegt viele international tätige Unternehmen dazu, ausländische Kapitalmärkte zur Finanzierung ihrer Geschäftsaktivitäten in Anspruch zu nehmen. Die Absicht, sich im Ausland das notwendige Kapital zu beschaffen und die Kommunikation mit internationalen Unternehmen, Kunden und Lieferanten zu verbessern, veranlasst viele Unternehmen zur Internationalisierung der Rechnungslegung. Mit Verabschiedung der EU-Verordnung vom 19. Juli 2002 sind kapitalmarktorientierte Unternehmen in der Europäischen Union seit 2005 zur Anwendung der internationalen Rechnungslegungsnormen (IFRS) in konsolidierten Abschlüssen verpflichtet. Damit erlangen die IFRS auch hierzulande als Bewertungsmaßstab für die Vermögens- und Gewinnermittlung eine große Bedeutung. Seit Ende des 19. Jahrhunderts hat sich in Deutschland die Bilanztheorie zu einer wissenschaftlichen Forschungsdisziplin entwickelt. Nach Adolf Moxter informiert die Bilanztheorie darüber, „welchen Sinn und Zweck Vermögens- und Gewinnermittlungen haben können und welche Bilanznormen eine sinn- und zweckadäquate Bilanzierung gewährleisten“ (Zitat aus Bilanzlehre, Band I - Einführung in die Bilanztheorie). Im Rahmen meiner Diplomarbeit skizziere ich zu Beginn die Dogmengeschichte der Bilanztheorie, bevor dann die klassischen Bilanztheorien ausführlicher dargestellt werden. Der Schwerpunkt meiner Diplomarbeit liegt auf dem Vergleich der internationalen Rechnungslegungsvorschriften (IFRS) mit den klassischen Ansätzen der Bilanztheorie: der Statik, der Dynamik und der Organik. Ziel meiner Arbeit ist es, den Einfluss der klassischen Bilanztheorien auf das Regelwerk der IFRS aufzuzeigen. Dabei sollen das Rahmenkonzept der IFRS (Framework) und spezifische Einzelnormen (IAS 2, IAS 16 sowie IAS 37) Gegenstand der Untersuchung sein. Der Leser soll einen Überblick über die bilanztheoretische Ausgestaltung dieser Normen bekommen. Abbildungen und Beispiele fördern das Verständnis der Zusammenhänge.
Building Public Trust
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Author : Samuel A. DiPiazza, Jr.
language : en
Publisher: John Wiley & Sons
Release Date : 2002-09-18
Building Public Trust written by Samuel A. DiPiazza, Jr. 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 2002-09-18 with Business & Economics categories.
Business reporting in a post-apocalypse global marketplace Clearly, now is the time for creating an effective business-reporting model appropriate for the markets of the twenty-first century. Rather than start from scratch after the Enron-Andersen fiasco, two leading consultants from PricewaterhouseCoopers present a plan that supplements the current model, one in which executives, accountants, analysts, investors, regulators, and other stakeholders can truly embrace the spirit of transparency. The Future of Corporate Reporting highlights the best practices for global financial reporting, explaining the concept of "performance auditing," which focuses on the real performance of the business as opposed to technical adherence to GAAS. Eccles and Masterson also discuss the pros and cons of GAAP v. IAS, present new approaches to reforming financial reporting, and outline a twenty-first-century model of accounting that will improve markets and benefit shareholders.
International Financial Reporting Standards Ifrs 2014
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Author :
language : en
Publisher: John Wiley & Sons
Release Date : 2014
International Financial Reporting Standards Ifrs 2014 written by 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 2014 with Business & Economics categories.
This compact book contains all the official International Financial Reporting Standards (IFRS), International Accounting Standards (IAS) and Interpretations (SICs, IFRICs), approved by the EU and thus mandatory for companies operating in capital markets. The standards are listed synoptically in English and German, allowing a comparison with the English original, which is important in questions of interpretation. A handy reference for accountants, tax advisors, IFRS consultants, and companies applying IFRS. Can only be sold within the EU.
Financial Accounting Theory And Analysis
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Author : Richard G. Schroeder
language : en
Publisher: John Wiley & Sons
Release Date : 2022-11-01
Financial Accounting Theory And Analysis written by Richard G. Schroeder 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 2022-11-01 with Business & Economics categories.
In the newly revised fourteenth edition of Financial Accounting Theory and Analysis: Text and Cases, a decorated team of accounting veterans delivers an authoritative exploration of how accounting standards impact the daily decisions of accounting professionals. You’ll discover how accounting theory explains why particular companies select particular accounting methods and predicts the attributes of firms by analyzing the accounting methods they employ. The authors examine the latest empirical research relevant to theories of accounting and the uses of accounting information, including the fundamental analysis model, the efficient markets hypothesis, the behavioral finance model, the positive accounting theory model, and more. This latest edition robustly summarizes current disclosure requirements for various financial statement items and reviews the development and current state of accounting theory. It also includes: Discussions of the decline of the movement to adopt international accounting standards in the United States Coverage of the proposed IASB amendment to require reporting on ESG metrics Explorations of recent attempts to promote relevant and practical accounting research in academia Updated analysis exercises for real-world financial statements Analysis of the differences between FASB and IASB accounting standards pertaining to fair value Coverage of the changes related to stock compensation contained in ASU 2021-04 and ASU 2018-07
The International Financial Reporting Standard Ifrs Corporate Reporting Theory And Practice
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Author : Nadine Wiese
language : en
Publisher: GRIN Verlag
Release Date : 2009-11-09
The International Financial Reporting Standard Ifrs Corporate Reporting Theory And Practice written by Nadine Wiese and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-11-09 with Business & Economics categories.
Seminar paper from the year 2008 in the subject Business economics - Accounting and Taxes, grade: 1,0, University of the West of England, Bristol (Bristol Business School), course: Corporate Reporting Theory and Practice, language: English, abstract: In this report the International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs) is presented. It identifies that this new standard is required due to mainly smaller, non-listed companies prevailing. These entities currently use diverse national accounting standards and thus are not comparable. However, because of SMEs’ differing activities and stakeholders, existing IFRSs would not be appropriate so new standards are needed. The IFRSs for SMEs are based on initial, full IFRSs but were reduced, simplified and adjusted to reduce the reporting burden that many small companies would suffer. All companies addressed are not publicly accountable, provide general purpose statements and approximately contain 50 employees. Which firms in detail will apply to these new standards is finalised by national jurisdictions. Nonetheless, there can be found some disadvantages. E.g. immense simplifications can result in insufficiently explained standards that can hardly be employed adequately. Furthermore, four accounting events are revealed: goodwill impairment, cost method for associates, finance leases and research and development expenditures. All these show up differences compared to full IFRSs. The preparation of financial reports is facilitated and user interests are taken into consideration. However, alternatives can be suggested that perhaps are more appropriate for SMEs. Finally, it is concluded that the IFRS for SMEs are well developed including advantageous adjustments that try to satisfy SMEs’ as well as their reports users’ needs. However, it becomes apparent that some revisions could be necessary to consequently truthfully allow the vast amount of smaller companies become globally comparable.
International Financial Reporting Standards 2017
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Author : Wiley-VCH Staff
language : en
Publisher: International Financial Reporting Standards (IFRS)
Release Date : 2017-03-08
International Financial Reporting Standards 2017 written by Wiley-VCH Staff and has been published by International Financial Reporting Standards (IFRS) this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-03-08 with categories.
Die International Financial Reporting Standards (IFRS) sind auf Grund einer Verordnung EU-weit von allen börsennotierten Unternehmen verbindlich anzuwenden. In Deutschland besteht für Konzernabschlüsse nicht-kapitalmarktorientierter Konzerne und für spezielle Jahresabschlüsse die Möglichkeit einer freiwilligen Bilanzierung nach IFRS. Diese Textausgabe enthält alle International Financial Reporting Standards (IFRS) bzw. International Accounting Standards (IAS) sowie alle Interpretationen (SICs, IFRICs), die von der Europäischen Union (EU) gebilligt und so für kapitalmarktorientierte Unternehmen verpflichtend anzuwenden sind. Die Standards werden in englischer und deutscher Sprache synoptisch gegenübergestellt. Auf diese Weise wird ein Vergleich mit dem englischen Ursprungstext ermöglicht. Dieser hat besondere Bedeutung, da er in Auslegungsfragen herangezogen werden muss. Die Textausgabe enthält ein Vorwort und eine Einführung von Professor Dr. Henning Zülch, HHL-Leipzig Graduate School of Management, und Prof. Dr. Matthias Hendler, Münster. Die Ausgabe 2017 berücksichtigt alle Änderungen, die von der Europäischen Union bis zum 1. Februar 2017 übernommen wurden.
Accounting Theory
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Author : Jayne Godfrey
language : en
Publisher:
Release Date : 2010
Accounting Theory written by Jayne Godfrey and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Accounting categories.
Accounting Theory 7e is the new edition of this widely respected accounting theory textbook. The new edition has been updated in accordance with ongoing developments the IASB Framework and reporting and disclosure requirements as a consequence of international harmonisation of accounting standards. The strength of this textbook has always been the balanced approach taken to explain and discuss alternative theories. The new edition continues with this tradition and seeks to make a clearer connection for students, studying accounting theory, that accounting theory is important and relevant. The Framework of the International Financial Reporting Standards (IFRS) has required significant consolidation and rewriting of chapters. More than ever, the focus of this new edition is to provide students with an understanding of the Framework and how accounting information can be interpreted, disclosed and reported in practice. The new edition continues to present the latest research and developments in accounting theory whilst maintaining an objective perspective.