Die Bilanzierung Hybrider Finanzinstrumente Nationalem Recht Ugb Und Nach Internationalem Recht Ifrs
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Die Bilanzierung Hybrider Finanzinstrumente Nationalem Recht Ugb Und Nach Internationalem Recht Ifrs
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Author : Christian Pany
language : de
Publisher: GRIN Verlag
Release Date : 2017-10-11
Die Bilanzierung Hybrider Finanzinstrumente Nationalem Recht Ugb Und Nach Internationalem Recht Ifrs written by Christian Pany and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-10-11 with Business & Economics categories.
Bachelorarbeit aus dem Jahr 2016 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1 (Sehr gut), FHWien der WKW, Sprache: Deutsch, Abstract: Das Ziel dieser Arbeit ist es, die Eigenschaften von Eigen- und Fremdkapital nach nationalem Recht (UGB) und nach internationalem Recht (IFRS) darzustellen, um eine klare Abgrenzung zu definieren. Mit dieser Ausarbeitung werden hybride Finanzinstrumente näher betrachtet und zugeordnet, sowie die bilanzielle Handhabung erörtert. Dies erfolgt hinsichtlich UGB und nach IFRS. Es wird in dieser Arbeit auf die drei wichtigsten hybriden Finanzierungsformen, die stille Gesellschaft, die Wandelanleihe und Genussrechte eingegangen, um eine kompakte Übersicht zu geben und die wesentlichsten Punkte herauszuheben. In Folge dieser Zielsetzung ergeben sich auch die Forschungsfragen dieser Arbeit: Welche Eigenschaften haben Eigen- und Fremdkapital nach UGB und IFRS und wie erfolgt die Zuteilung? Wie werden hybride Finanzinstrumente nach UGB und nach IFRS in der Bilanz dargestellt und bewertet, mit Augenmerk auf stille Gesellschaften, Wandelanleihen und Genussrechte? Diese Bachelorarbeit gibt eine klare Abgrenzung von Eigen- und Fremdkapital, wodurch die Zuordnung von bestimmten Finanzinstrumenten erleichtert wird. Auch der praktische Nutzen bezieht sich auf die korrekte Darstellung und Bilanzierung der drei Finanzierungsinstrumente, da Unternehmen stets bestrebt sind, eine korrekte Buchführung zu etablieren. Zu Beginn werden die Charakteristika von Eigen- und Fremdkapital aufgezeigt, um in Folge die Unterschiede darzustellen und die Zuteilung von Finanzierungsformen klar erklären zu können. Dies geschieht sowohl in nationaler Hinsicht nach UGB sowie nach internationalen Regelungen nach IFRS. Anschließend werden hybride Finanzinstrumente erörtert und erklärt, sowie eine kurze Übersicht der Behandlung dieser nach UGB und IFRS. In Folge werden drei bedeutende Formen des Mezzaninkapitals näher betrachtet, die stille Gesellschaft, die Wandelanleihe und Genussrechte, sowie deren Bilanzierung hinsichtlich erstmaligem Ansatz, der Folgebewertung und die Darstellung in der Gewinn- und Verlustrechnung. Es wird in Folge eine Gegenüberstellung dieser drei Instrumente übersichtlich dargelegt, sowie die Vor- und Nachteile der einzelnen Formen erörtert. Abschließend erfolgt eine Zusammenfassung der Arbeit.
Asset Liability Management Gesamtbanksteuerung
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Author : Hannes Enthofer
language : de
Publisher: Linde Verlag GmbH
Release Date : 2018-02-20
Asset Liability Management Gesamtbanksteuerung written by Hannes Enthofer and has been published by Linde Verlag GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-02-20 with Law categories.
Alle ALM-Aktivitäten in einem Band Von den Änderungen in der Bankbuchsteuerung bis zu Corporate Governance und Compliance auf Gesamtbankebene: Dieses umfassende Buch zeigt die praktische Umsetzung des Asset Liability Managements / der Gesamtbanksteuerung unter den aktuellen gesetzlichen Rahmenbedingungen. Wichtige Themen: Bankbuchsteuerung im Rahmen des ICAAPEigenkapital und Risiko-/Ertragssteuerung in der GesamtbankDetaillierte Steuerung der Zins-, Liquiditäts-, FX- und Credit Spread-RisikenEinsatz von Finanzinstrumenten im ALMCorporate Governance & Compliance auf GesamtbankebeneAktuell: Änderungen in der Bankbuchsteuerung durch CRR II, IRRBB und IRFS 9 Zweisprachig, in Deutsch und Englisch, gibt das Buch bereits in der 2. Auflage eine systematische Anleitung zur praktischen Umsetzung der ALM-Steuerung und ist darüber hinaus bestens als Nachschlagewerk geeignet.
Five Masters Of International Law
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Author : Antonio Cassese
language : en
Publisher: Bloomsbury Publishing
Release Date : 2011-03-15
Five Masters Of International Law written by Antonio Cassese and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-03-15 with Law categories.
This book consists of interviews with five distinguished international lawyers from the UK, USA, Uruguay and France, conducted by the editor, Antonio Cassese, between 1993 and 1995. Each interview is preceded by a brief 'intellectual portrait' of the interviewee. In his general introduction Cassese stresses that the interviews, all based on the same questionnaire, were intended to bring out not only the main ideas associated with each scholar in the fields of international law and international relations, but also his intellectual and philosophical background, his general outlook and his views of the prospects for the evolution of the international community. In his final essay, Cassese brings together the main threads of the interviews and points to the parallels and divergences appearing from them. This book offers a unique and important insight into the legal minds and outlook of a select group of prominent scholars of international law and legal institutions during the last years of the twentieth century.
The Right To Work
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Author : Virginia Mantouvalou
language : en
Publisher: Bloomsbury Publishing
Release Date : 2015-01-22
The Right To Work written by Virginia Mantouvalou and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-01-22 with Law categories.
The value of work cannot be underestimated in today's world. Work is valuable because productive labour generates goods needed for survival, such as food and housing; goods needed for self-development, such as education and culture; and other material goods that people wish to have in order to live a fulfilling life. A job also generally inspires a sense of achievement, self-esteem and the esteem of others. People develop social relations at work, which can be very important for them. Work brings both material and non-material benefits. There is no doubt that work is a crucial good. Do we have a human right to this good? What is the content of the right? Does it impose a duty on governments to promote full employment? Does it entail an obligation to protect decent work? There is also a question about the right-holders. Do migrants have a right to work, for example? At the same time many people would rather not work. What kind of right is this, if many people do not want to have it? The chapters of this book address the uncertainty and controversy that surround the right to work both in theoretical scholarship and in policymaking. They discuss the philosophical underpinnings of the right to work, and its development in human rights law at national level (in jurisdictions such as the United Kingdom, Australia, Japan, France and the United States) and international level (in the context of the United Nations, the European Social Charter, the International Labour Organization, theEuropean Convention on Human Rights and other legal orders).
Structured Credit Products
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Author : William Perraudin
language : en
Publisher: Risk
Release Date : 2004-01
Structured Credit Products written by William Perraudin and has been published by Risk this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-01 with Banks and banking categories.
Written by leading industry participants, regulators and academics active within the market, this new title will help you understand the very latest developments in the pricing, rating and risk management of structured products as well as the related regulatory issues. And to bring you fully up-to-date, Structured Credit Products concludes with a highly topical analysis of the very latest Basel proposals related to structured exposures.
Risk Management
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Author : Joint Technical Committee OB-007, Risk Management
language : en
Publisher:
Release Date : 2004-01-01
Risk Management written by Joint Technical Committee OB-007, Risk Management and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-01-01 with Electronic books categories.
"Provides a generic framework for establishing the context, identifying, analysing, evaluating, treating, monitoring and communicating risk." - preface.
Portfolio Management In Practice Volume 2
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Author : CFA Institute
language : en
Publisher: John Wiley & Sons
Release Date : 2020-01-11
Portfolio Management In Practice Volume 2 written by CFA Institute 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 2020-01-11 with Business & Economics categories.
Discover the latest essential resource on asset allocation for students and investment professionals. Part of the CFA Institute’s three-volume Portfolio Management in Practice series, Asset Allocation offers a deep, comprehensive treatment of the asset allocation process and the underlying theories and markets that support it. As the second volume in the series, Asset Allocation meets the needs of both graduate-level students focused on finance and industry professionals looking to become more dynamic investors. Filled with the insights and industry knowledge of the CFA Institute’s subject matter experts, Asset Allocation effectively blends theory and practice while helping the reader expand their skillsets in key areas of interest. This volume provides complete coverage on the following topics: Setting capital market expectations to support the asset allocation process Principles and processes in the asset allocation process, including handling ESG-integration and client-specific constraints Allocation beyond the traditional asset classes to include allocation to alternative investments The role of exchange-traded funds can play in implementing investment strategies An integrative case study in portfolio management involving a university endowment To further enhance your understanding of tools and techniques explored in Asset Allocation, don’t forget to pick up the Portfolio Management in Practice, Volume 2: Asset Allocation Workbook. The workbook is the perfect companion resource containing learning outcomes, summary overview sections, and challenging practice questions that align chapter-by-chapter with the main text.
Handbook Of Strategic E Business Management
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Author : Francisco J. Martínez-López
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-11-19
Handbook Of Strategic E Business Management written by Francisco J. Martínez-López 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 2013-11-19 with Business & Economics categories.
This research handbook provides a comprehensive, integrative, and authoritative resource on the main strategic management issues for companies within the e-business context. It covers an extensive set of topics, dealing with the major issues which articulate the e-business framework from a business perspective. The handbook is divided into the following e-business related parts: background; evolved strategic framework for the management of companies; key business processes, areas and activities; and, finally, emerging issues, trends and opportunities, with special attention to diverse Social Web-related implications. The articles are varied, timely and present high-quality research; many of these unique contributions will be especially valued and influential for business scholars and professionals interested in e-business. Many of the contributors are outstanding business scholars who are or have been editors-in-chief of top-ranked management and business journals or have made significant contributions to the development of their respective fields.
Design Research In Information Systems
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Author : Alan Hevner
language : en
Publisher: Springer Science & Business Media
Release Date : 2010-06-14
Design Research In Information Systems written by Alan Hevner 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 2010-06-14 with Business & Economics categories.
It is 5 years since the publication of the seminal paper on “Design Science in Information Systems Research” by Hevner, March, Park, and Ram in MIS Quarterly and the initiation of the Information Technology and Systems department of the Communications of AIS. These events in 2004 are markers in the move of design science to the forefront of information systems research. A suf cient interval has elapsed since then to allow assessment of from where the eld has come and where it should go. Design science research and behavioral science research started as dual tracks when IS was a young eld. By the 1990s, the in ux of behavioral scientists started to dominate the number of design scientists and the eld moved in that direction. By the early 2000s, design people were having dif culty publishing in mainline IS journals and in being tenured in many universities. Yes, an annual Workshop on Information Technology and Systems (WITS) was established in 1991 in conju- tion with the International Conference on Information Systems (ICIS) and grew each year. But that was the extent of design science recognition. Fortunately, a revival is underway. By 2009, when this foreword was written, the fourth DESRIST c- ference has been held and plans are afoot for the 2010 meeting. Design scientists regained respect and recognition in many venues where they previously had little.
Design Science Research Methods And Patterns
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Author : Vijay K. Vaishnavi
language : en
Publisher: CRC Press
Release Date : 2007-10-30
Design Science Research Methods And Patterns written by Vijay K. Vaishnavi and has been published by CRC Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-10-30 with Computers categories.
Design research promotes understanding of advanced, cutting-edge information systems through the construction and evaluation of these systems and their components. Since this method of research can produce rigorous, meaningful results in the absence of a strong theory base, it excels in investigating new and even speculative technologies, offering
