Die Auswirkungen Des Ukraine Krieges Auf Die Rechnungslegung Nach Ifrs Konsequenzen F R Die Finanzielle Berichterstattung Deutscher Unternehmen
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Die Auswirkungen Des Ukraine Krieges Auf Die Rechnungslegung Nach Ifrs Konsequenzen F R Die Finanzielle Berichterstattung Deutscher Unternehmen
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Author : Florian Stephan
language : de
Publisher: GRIN Verlag
Release Date : 2023-05-30
Die Auswirkungen Des Ukraine Krieges Auf Die Rechnungslegung Nach Ifrs Konsequenzen F R Die Finanzielle Berichterstattung Deutscher Unternehmen written by Florian Stephan and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-05-30 with Business & Economics categories.
Masterarbeit aus dem Jahr 2023 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Martin-Luther-Universität Halle-Wittenberg (Externes Rechnungswesen und Wirtschaftsprüfung), Sprache: Deutsch, Abstract: Die Masterarbeit setzt sich mit den aktuellen Problembereichen der mit dem Ukraine-Krieg in Zusammenhang stehenden Auswirkungen auf die Rechnungslegung nach IFRS auseinander. Zur Veranschaulichung der vielseitigen Auswirkungen auf die finanzielle Berichterstattung deutscher IFRS-Anwender wird hierzu zunächst der Anwendungsbereich der IFRS für deutsche Unternehmen, die nach IFRS bilanzieren (müssen), abgegrenzt und um die Abschlussbestandteile, die ein IFRS-Abschluss erfordert, ergänzt. Aufgrund der hohen Unsicherheiten, die die kriegerischen Auseinandersetzungen in der Ukraine und die gegenseitigen Sanktionen, vor allem zwischen Russland und der EU, mit sich bringen, erfordern die Anhangangaben nach IAS 1.117 ff. und die standardspezifischen Redepflichten und Erläuterungen, insbesondere die Erstellung von Sensitivitätsanalysen sowie Angaben von Schätzunsicherheiten und Rechnungslegungsmethoden bei Geschäftsberichten zum 31. Dezember 2022 besonderes Augenmerk bei der Vermittlung entscheidungsnützlicher Informationen. Die Auswirkungen des Ukraine-Krieges erstrecken sich auf sämtliche Bereiche der finanziellen Berichterstattung von deutschen Unternehmen, die nach den IFRS bilanzieren. So steht an erster Stelle möglicher Auswirkungen auf die internationale Rechnungslegung die Durchführung von Werthaltigkeitsprüfungen im Regelungsstand des IAS 36 aufgrund von Zerstörung materieller Vermögenswerte oder sicherheits- und zerstörungsbedingten Schließungen von Produktionsstätten in der Ukraine. Aber auch die Einstellung der Geschäftstätigkeit in Russland führt zum einen vielfach zu hohen Abschreibungsbeträgen und belastet damit das Ergebnis deutscher IFRS-Anwender. Zum anderen führt die Einstellung der Geschäftstätigkeit in Russland zu Ausweiskonsequenzen und Umgliederungen im Kontext des IFRS 5. Hinzu kommen konzernspezifische Aspekte und die Ultima Ratio der Entkonsolidierung bei vollumfänglichem Verlust der Beherrschung über ein Tochter- oder Gemeinschaftsunternehmen. Neben klassifizierungsbedingten Problemen im Bereich des IFRS 9 sollen vor allem auch währungsbedingte Implikationen Gegenstand dieser Arbeit sein.
Innocent Landscapes
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Author : David Farrell
language : en
Publisher: Dewi Lewis Publishing
Release Date : 2001
Innocent Landscapes written by David Farrell and has been published by Dewi Lewis Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Burial categories.
Winner of the 2001 European Publishers Award for Photography An extraordinary collection of photographs of six locations in the south of Ireland, known as the 'Sites of the Disappeared' which are the burial places of eight people murdered by the IRA in the 1970s and early 1980s. In thirty years of conflict and atrocities, this small group of people stood apart. They were all Catholic and, as it turned out, had not only been taken from their families but also from their homeland to be buried in the South. Illustrated with 65 full colour photographs
Overcoming School Refusal
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Author : Joanne Garfi
language : en
Publisher: Australian Academic Press
Release Date : 2018-01-31
Overcoming School Refusal written by Joanne Garfi and has been published by Australian Academic Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-01-31 with Education categories.
School refusal affects up to 5% of children and is a complex and stressful issue for the child, their family and school. The more time a child is away from school, the more difficult it is for the child to resume normal school life. If school refusal becomes an ongoing issue it can negatively impact the child’s social and educational development. Psychologist Joanne Garfi spends most of her working life assisting parents, teachers, school counsellors, caseworkers, and community policing officers on how best to deal with school refusal. Now her experiences and expertise are available in this easy-to-read practical book. Overcoming School Refusal helps readers understand this complex issue by explaining exactly what school refusal is and provides them with a range of strategies they can use to assist children in returning to school. Areas covered include: • types of school refusers • why children refuse to go to school • symptoms • short term and long term consequences • accurate assessment • treatment options • what parents can do • what schools can do • dealing with anxious high achievers • how to help children on the autism spectrum with school refusal
Co Operative Compliance A Framework From Enhanced Relationship To Co Operative Compliance
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-07-29
Co Operative Compliance A Framework From Enhanced Relationship To Co Operative Compliance 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 2013-07-29 with categories.
This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries.
The Words Of A Wise Man S Mouth Are Gracious Qoh 10 12
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Author : Mauro Perani
language : de
Publisher: Walter de Gruyter
Release Date : 2012-03-20
The Words Of A Wise Man S Mouth Are Gracious Qoh 10 12 written by Mauro Perani 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 2012-03-20 with Religion categories.
In this volume of collected papers, acknowledged authorities in Jewish Studies mark the milestones in the development of the Jewish religion from ancient times up to the present. They also take full account of the interactions between Judaism and its ancient and Christian environment. The renowned Viennese scholar Günter Stemberger is honoured with this festschrift on the occasion of his 65th birthday.
Corporate Social Responsibility In Europe
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Author : Regine Barth
language : en
Publisher: Edward Elgar Publishing
Release Date : 2009-01-01
Corporate Social Responsibility In Europe written by Regine Barth and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-01-01 with Business & Economics categories.
The acid test of corporate social responsibility (CSR) is simply this: does it lead to positive impacts on society and the environment or is it just rhetoric? And if it does lead to positive impacts, how can these be enhanced? This timely book tackles this cutting-edge challenge by presenting empirical findings from a range of surveys and in-depth case studies. These build on a new methodological and theoretical framework for assessing and explaining the sustainability impact of CSR. For selected sustainability issues mitigation of climate change and chemical risk, resource management in marine fisheries, promotion of gender equality and countering of bribery and within different European industries, the authors show that the rhetoric of CSR is still stronger than its reality. They do so by investigating into CSR practices which encompass the creation of a vision on CSR, its strategic and operative implementation and its organisational and cultural embedding within companies and their supply chains. The authors conclude that the reality of CSR is strong enough to allow for some rhetoric. They name intra- and extra-company success factors for, and limits of, producing sustainability impacts through CSR. Finally, they discuss its contribution to achieving public policy goals and the governance paradigms that are necessary to make CSR effective. The volume successfully combines a business and public policy perspective, based on an interdisciplinary approach. This book will be invaluable for both students and researchers interested in the effects of CSR, and will prove a useful tool for policy-makers and CSR practitioners alike.
Rethinking Strategic Management
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Author : Thomas Wunder
language : en
Publisher: Springer Nature
Release Date : 2019-09-06
Rethinking Strategic Management written by Thomas Wunder and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-09-06 with Business & Economics categories.
This book offers innovative ideas and frameworks for sustainable strategizing to advance business by scaling-up its positive impact, which is so urgently needed at this time in the 21st century. It shows practitioners how to effectively deal with socio-ecological systems’ disruptions to their operating environments and play an active role in transforming markets toward a sustainable future. In short, the book demonstrates how to make business sense of sustainability, highlighting new approaches and examples that translate sustainability into strategy and action. The ultimate goal is to provide a path toward a thriving future for both business and society. This book was written for strategy practitioners and decision makers who want to understand why sustainable strategizing is important in today’s business world and are seeking actionable business knowledge they can apply in their companies. It was also written for students of management and can be used as a supplemental text to support traditional graduate and undergraduate management courses.
The Routledge Handbook Of Idealism And Immaterialism
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Author : Joshua R. Farris
language : en
Publisher:
Release Date : 2021-09-13
The Routledge Handbook Of Idealism And Immaterialism written by Joshua R. Farris and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-09-13 with Idealism categories.
"The influence of materialist ontology largely dominates philosophical and scientific discussions. However, there is a resurgent interest in alternative ontologies from panpsychism (the view that at the base of reality exists potential minds, minds, or mind-lets) to idealism and dualism (the view that all of reality is material and mental). The Routledge Handbook of Idealism and Immaterialism is an outstanding reference source and the first major collection of its kind. Historically grounded and constructively motivated, it covers the key topics in philosophy, science, and theology, providing students and scholars with a comprehensive introduction to idealism and immaterialism. Also addressed is post-materialism developments, with explicit attention to variations of idealism and immaterialism (the view that reality depends on a mind or a set of minds). Comprising forty-four chapters written by an international and interdisciplinary team of contributors, the Handbook is organised into five clear parts: Idealism and the History of Philosophy Important Figures in Idealism Systematic Assessment of Idealism and Science Idealism, Physicalism, Panpsychism, and Substance Dualism. Essential reading for students and researchers in metaphysics, philosophy of science, philosophy of religion, and philosophy of mind, The Routledge Handbook of Idealism and Immaterialism will also be of interest to those in related discplines where idealist and immaterialist ontology impinge on history, science, and theology"--
Exports Versus Fdi In German Manufacturing
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Author : Jens Matthias Arnold
language : en
Publisher:
Release Date : 2016
Exports Versus Fdi In German Manufacturing written by Jens Matthias Arnold and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.
This paper tests some of the predictions of recent advances in trade theory that have.
Impeccability And Temptation
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Author : Johannes Grössl
language : en
Publisher: Routledge
Release Date : 2021-04-13
Impeccability And Temptation written by Johannes Grössl and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-04-13 with Religion categories.
In Christian theology, the teaching that Christ possessed both a human and divine will is central to the doctrine of two natures, but it also represents a logical paradox, raising questions about how a person can be both impeccable and subject to temptation. This volume explores these questions through an analytic theology approach, bringing together 15 original papers that explore the implications of a strong libertarian concept of free will for Christology. With perspectives from systematic theologians, philosophers, and biblical scholars, several chapters also offer a comparative theology approach, examining the concept of impeccability in the Muslim tradition. Therefore, this volume will be of interest to scholars and graduate students working in analytic theology, biblical scholarship, systematic theology, and Christian-Islamic dialogue.