Die Behandlung Von Emissionsrechten Bei Der Purchase Price Allocation
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Die Behandlung Von Emissionsrechten Bei Der Purchase Price Allocation
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Author : Stefan Fenner
language : de
Publisher: GRIN Verlag
Release Date : 2007
Die Behandlung Von Emissionsrechten Bei Der Purchase Price Allocation written by Stefan Fenner and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with categories.
Diplomarbeit aus dem Jahr 2007 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Johannes Gutenberg-Universität Mainz, Sprache: Deutsch, Abstract: Seit dem 01.01.2005 sind die Folgen des Kyoto-Protokolls für europäische Unternehmen spürbar geworden. Die EU unterstreicht ihre Führungsrolle in der Klimaschutzpolitik mit dem Start des EU emission allowance trading scheme (EATS). Schadstoffemittenten werden nach diesem System handelbare Emissionsrechte für einen begrenzten Zeitraum zugeteilt. Jedes einzelne Emissionsrecht berechtigt dabei zur Emission einer Tonne Kohlenstoffdioxid- Äquivalenten. Ziel des EATS ist die Reduzierung des Treibhausgasausstoßes und somit die Erfüllung der Vorgaben des Kyoto-Protokolls. Darin hatte sich die EU 1997 verpflichtet die getätigte CO2-Emission zwischen 1990 und 2008 bis zum Jahr 2012 um 8 % zu reduzieren. Während der Handel mit Emissionsrechten in den Unternehmen mittlerweile zum Alltag gehört, ist deren Bilanzierung in nahezu allen Regelungskreisen selbst nach fast zwei Jahren immer noch mit Schwierigkeiten verbunden. So wurde vom IFRIC eine Interpretation zur Bilanzierung von Emissionsrechten nach IFRS verabschiedet (IFRIC 3) und später, nach heftiger Kritik, vom IASB wieder zurückgenommen. Da die USA das Kyoto-Protokoll nicht ratifiziert haben, besteht nach US-GAAP ebenfalls keine explizite Regelung, aber mit den clean air act amendments of 1990 ein vergleichbares System. Nach HGB ist die Situation durch Veröffentlichung des IDW RS HFA 15 klarer. Die Behandlung von Emissionsrechten nach HGB und US-GAAP steht nicht im Fokus dieser Arbeit und wird nur am Rand diskutiert. Ziel dieser Arbeit ist eine Analyse der Behandlung von Emissionsrechten aus Perspektive einer business combination nach IFRS 3. Der Ansatz und die Bewertung der Vermögenswerte und Schulden im Rahmen der purchase price allocation (PPA) stehen dabei besonders im Mittelpunkt. Dazu werden die derzeit nach IFRS zulässigen Bilanzierungsmöglichke
Rechnungslegung Und Pr Fung Von Finanzinstrumenten
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Author : Steffen Kuhn
language : de
Publisher: Schäffer-Poeschel
Release Date : 2015-05-21
Rechnungslegung Und Pr Fung Von Finanzinstrumenten written by Steffen Kuhn and has been published by Schäffer-Poeschel this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-05-21 with Law categories.
Das Handbuch umfasst eine praxisorientierte Darstellung der Regelungen zur Rechnungslegung und Prüfung von Finanzinstrumenten nach IFRS, HGB, IAPN 1000 und EMIR. Alle Themen werden detailliert und ausführlich behandelt, z.B. IAS 39, der stark von Ausnahmen geprägt ist, die Bestimmung des beizulegenden Zeitwerts oder die Bilanzierung von OTC-Derivaten nach EMIR. Die Autoren führen sicher durch die komplexe Materie und unterstützen bei der Anwendung in der Bilanzierungs- und Prüfungspraxis.
Sustainable Logistics
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Author : Wolf-Rüdiger Bretzke
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-14
Sustainable Logistics written by Wolf-Rüdiger Bretzke 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 2012-12-14 with Technology & Engineering categories.
Currently the notion of "sustainability" is used in an inflationary manner. Therefore the authors start with a definition which is stable to serve as an anchor for further research as well as for discussions among scientists, managers and politicians, ideally across different disciplines. The character of this book is purely conceptual. The argumentation is based on comparison of new and demanding requisites with existing models (process and network architectures in the field of logistics). Formerly neglected impacts on the environment will be included. Main features of a new approach will be developed which are capable to avoid these impacts and to align logistics with the requirements of sustainability. In order to make logistics sustainable large parts will have to be reinvented. The focus needs to be on decoupling transportation activities from economic growth rates.
Eu Action Against Climate Change
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Author :
language : en
Publisher:
Release Date : 2008
Eu Action Against Climate Change written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Carbon dioxide mitigation categories.
Valuation For Financial Reporting
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Author : Michael J. Mard
language : en
Publisher: John Wiley & Sons
Release Date : 2007-10-19
Valuation For Financial Reporting written by Michael J. Mard 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 2007-10-19 with Business & Economics categories.
Essential procedures for the measurement and reporting of fair value in Financial statements Trusted specialists Michael Mard, James Hitchner, and Steven Hyden present reliable and thorough guidelines, case studies, implementation aids, and sample reports for managers, auditors, and valuators who must comply with the Financial Accounting Standards Board Statement of Financial Accounting Standards Nos. 141, Business Combinations; 142, Goodwill and Other Intangible Assets; 144, Accounting for the Impairment or Disposal of Long-Lived Assets; and the new 157, Fair Value Measurements. This important guide: * Explains the new valuation aspects now required by SFAS No. 157 * Presents the new definition of fair value and certain empirical research * Distinguishes fair value from fair market value * Provides a case study that measures the fair values of intangible assets and goodwill under SFAS Nos. 141 and 157 * Includes a detailed case study that tests the impairment of goodwill and long-lived assets and measures the financial impact of such impairment under SFAS Nos. 142 and 144 * Cross-references and reconciles the valuation industry's reporting standards among all of the valuation organizations * Includes two sample valuation reports, one of which is a new USPAP- compliant PowerPoint? presentation format * Includes implementation aids for controlling the gathering of data necessary for analyses and for guiding the valuation work program
Interpretations Of International Accounting Standards
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Author : International Accounting Standards Committee. Standing Interpretations Committee
language : en
Publisher:
Release Date : 1997
Interpretations Of International Accounting Standards written by International Accounting Standards Committee. Standing Interpretations Committee 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.
Carbon Footprint Analysis
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Author : Matthew John Franchetti
language : en
Publisher: CRC Press
Release Date : 2012-06-18
Carbon Footprint Analysis written by Matthew John Franchetti and has been published by CRC Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-06-18 with Nature categories.
The negative impacts of carbon emissions from human activities continue to dramatically reshape the environmental, political, and social landscape. These impacts coupled with cap and trade schemes iterate the importance and need to properly measure and reduce greenhouse gas emissions. Carbon Footprint Analysis: Concepts, Methods, Implementation, and Case Studies provides up-to-date technical information and practical guidance on measuring and reducing energy and GHG emissions. Presenting a comprehensive framework for carbon management, this book: Provides definitions, concepts, benefits, and background information regarding carbon footprint analyses Discusses the GHG accounting methods Outlines the general systems framework for conducting an audit Features four case studies in higher education, service, and manufacturing organizations The book includes detailed discussions of the concepts and explains how the different concepts fit together. It supplies the necessary background as well as systematic tools and procedures for organizations to measure and reduce their carbon footprints and begin to adapt to a carbon-constrained world.
Jorge Ishizawa
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Author :
language : en
Publisher: IICA
Release Date :
Jorge Ishizawa written by and has been published by IICA this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Landfill Methane Recovery
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Author : M. M. Schumacher
language : en
Publisher: William Andrew
Release Date : 1983
Landfill Methane Recovery written by M. M. Schumacher and has been published by William Andrew this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983 with Medical categories.
The Distributional Effects Of Environmental Policy
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Author : Johnstone Nick
language : en
Publisher: OECD Publishing
Release Date : 2006-02-23
The Distributional Effects Of Environmental Policy written by Johnstone Nick and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-02-23 with categories.
This book builds upon existing literature to simultaneously examine disparities in the distribution of environmental impacts of environmental policy and in the distribution of financial effects among households.