Elektronische Bilanz Entwicklung Darstellung Und Kritische Betrachtung Der E Bilanz
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Elektronische Bilanz Entwicklung Darstellung Und Kritische Betrachtung Der E Bilanz
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Author : Anne Muller
language : de
Publisher:
Release Date : 2017-09-05
Elektronische Bilanz Entwicklung Darstellung Und Kritische Betrachtung Der E Bilanz written by Anne Muller and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-05 with categories.
Masterarbeit aus dem Jahr 2016 im Fachbereich BWL - Bank, Borse, Versicherung, Note: 1,6, Rheinische Fachhochschule Koln, Sprache: Deutsch, Abstract: Ziel dieser Arbeit ist es, dem Leser einen Uberblick uber die Entwicklung der E-Bilanz und deren Darstellung zu verschaffen. Auerdem soll die Umsetzung des Projektes E-Bilanz dargestellt werden und es soll geklart werden, welche Ziele nach Willen des Gesetzgebers erreicht werden sollen. Es erfolgt eine kritische Analyse aus Sicht der Finanzverwaltung und des Steuerpflichtigen. Heutzutage sind das digitale und computergestutzte Arbeiten Teil des unternehmerischen Alltags und nicht mehr wegzudenken. Im Rahmen der stetigen Modernisierung kommt es zu einer zunehmenden Digitalisierung. Technische Entwicklungen verlaufen meist exponentiell und haben sich von Jahrhundert zu Jahrhundert beschleunigt. Dieser Trend ist auch im Besteuerungsverfahren zu beobachten. Durch die Einfuhrung des 5b EStG im Rahmen des Steuerburokratieabbaugesetz vom 20.12.2008 hat der Gesetzgeber den Bilanzierenden zur Ubermittlung einer elektronischen Bilanz verpflichtet. Gema dem Motto "Elektronik statt Papier" soll eine Umstellung der Ablaufe zwischen Finanzamt und Steuerpflichtigen von papierbasiert zu papierlos erfolgen. Fur Wirtschaftsjahre, die nach dem 31.12.2012 beginnen, muss zwingend eine elektronische Ubermittlung der Bilanz und der Gewinn- und Verlustrechnung an die Finanzverwaltung erfolgen. Unter E-Bilanz ist die elektronische Ubermittlung der Daten der Bilanz sowie der Gewinn- und Verlustrechnung an die Finanzverwaltung zu verstehen. Die E-Bilanz soll die Abgabe in Papierform ersetzen. Jedoch handelt es sich bei der elektronischen Bilanz nicht nur um eine Umstellung des Verfahrens, sondern um gravierende Anderungen und Herausforderungen denen sich die Steuerpflichtigen stellen mussen. Die Umstellung auf das papierlose Verfahren bietet der Finanzverwaltung neue Perspektiven, wie beispielsweise Kosteneinsparungen und risikoorientier
E Bilanz Entwicklung Und Kritische Analyse
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Author : Sabrina Rosnitschek
language : de
Publisher: GRIN Verlag
Release Date : 2014-01-31
E Bilanz Entwicklung Und Kritische Analyse written by Sabrina Rosnitschek and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-01-31 with Business & Economics categories.
Bachelorarbeit aus dem Jahr 2013 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Universität Bayreuth, Sprache: Deutsch, Abstract: Ziel der vorliegenden Arbeit ist es, die Entwicklung der E-Bilanz genauer vorzustellen, sowie dieses Projekt kritisch zu analysieren. Hierzu wird zunächst das Projekt E-Bilanz anhand der mit der Einführung verbundenen Absichten und Zielsetzung sowie des konkreten Ablaufs des Projekts genauer vorgestellt. Anschließend wird die E-Bilanz einer kritischen Analyse unterzogen. Hierzu wird die E-Bilanz vor allem von Seiten der Forschung, der Finanzverwaltung und der Steuerpflichtigen und deren Beratern genauer beleuchtet und anhand der sich für diese Gruppen ergebenden Vor- und Nachteile bewertet. Außerdem werden konkrete Aspekte, mit denen die Einführung der E-Bilanz in Konflikt steht, genauer betrachtet. Hierzu wird der Frage nach der grundsätzlichen Ermächtigung der Finanzverwaltung zu den Vorgaben zur E-Bilanz nachgegangen. Außerdem wird die Beziehung von E-Bilanz und MicroBilG (Kleinstkapitalgesellschaften-Bilanzrechtsänderungsgesetz) sowie EBilanz und E-Steuererklärung genauer betrachtet. Vor einem abschließenden Fazit werden alle Vor- und Nachteile gegeneinander abgewogen und eventuelle Lösungs- und Verbesserungsansätze für bestehende Problembereiche der E-Bilanz in Deutschland aufgezeigt.
E Bilanz Entwicklung Darstellung Und Kritische W Rdigung
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Author : Florian Ollmann
language : de
Publisher: GRIN Verlag
Release Date : 2014-11-17
E Bilanz Entwicklung Darstellung Und Kritische W Rdigung written by Florian Ollmann and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-11-17 with Business & Economics categories.
Bachelorarbeit aus dem Jahr 2014 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Fachhochschule Kiel (Fachbereich Wirtschaft), Sprache: Deutsch, Abstract: In einem rasanten Wettlauf kostengünstiger und effizienter Arbeitsabläufe setzen nicht nur private Unternehmungen auf verstärkten Einsatz der modernen Informationstechnologien, auch öffentliche Verwaltungen setzen zunehmend auf diese Option. Unter dem Motto „Elektronik statt Papier“ stand der Gesetzesentwurf zur Modernisierung und Entbürokratisierung des Steuerverfahrens. Mit dem Steuer-bürokratieabbaugesetz wird die Finanzverwaltung die bekannten papierbasierten Verfahrensabläufe durch elektronische Kommunikation ersetzen. Bereits seit dem Veranlagungszeitraum 2011 werden sämtliche Steuererklärungen elektronisch übertragen. Nach erfolgreicher Reform der Übermittlungsart der Steuererklärungen folgen nun auch die Abschlussdaten in Form der Elektronischen Bilanz mittels elektronischer Datenübertragung.
Methodological Issues In Accounting Research
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Author : Zahirul Hoque
language : en
Publisher: Spiramus Press Ltd
Release Date : 2018-03-26
Methodological Issues In Accounting Research written by Zahirul Hoque and has been published by Spiramus Press Ltd this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-03-26 with Business & Economics categories.
What is my theory? How do I choose a theory? Why and how should I employ a particular method for collecting the empirical data? These basic questions concern everyone involved in research. A research study can be a voyage of discovering or choice of theoretical perspective as well as gathering empirics or facts on a problem or situation. This book provides a good guideline as to why and how to choose a particular theory or method to study an organisational phenomenon such as accounting. All the chapters provide both retrospective and contemporary views by scholars in the field. Each chapter documents the latest developments and research in accounting and control systems and provides valuable insights into methodological perspectives in accounting research. This second edition has also introduced a number of new chapters covering strategy-management control as practice, grounded theory approach, institutional logic and rhetoric, social interaction theory, actor-network theory and practice theory. The book is primarily intended for research students and academic researchers. It can also be used for undergraduate Honours course as well as postgraduate accounting and business methodology courses. Research organisations and consulting firms in accounting and business fields may also find this book useful. The principal aims of this second edition are (1) to update the chapters previously published in 2006 and (2) to introduce new chapters documenting recent developments in accounting research.
Line Item Analysis Of Earnings Quality
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Author : Melumad Nahum
language : en
Publisher: Now Publishers Inc
Release Date : 2009
Line Item Analysis Of Earnings Quality written by Melumad Nahum and has been published by Now Publishers Inc this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Business & Economics categories.
Line-Item Analysis of Earnings Quality provides a comprehensive summary and analysis of the specific earnings quality issues pertaining to key line item components of the financial statements. After providing an overview of earnings quality and earnings management, Line-Item Analysis of Earnings Quality analyzes key line items from the financial statements. For each key line item, the authors: review accounting principles; discuss implications for earnings quality; evaluate the susceptibility of the item to manipulation; describe analyses and red flags which may inform on the item's quality. Line-Item Analysis of Earnings Quality will prove useful in conducting fundamental and contextual analyses through its analysis and evaluations.
Forensic Analytics
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Author : Mark J. Nigrini
language : en
Publisher: John Wiley & Sons
Release Date : 2020-04-20
Forensic Analytics written by Mark J. Nigrini 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 2020-04-20 with Business & Economics categories.
Become the forensic analytics expert in your organization using effective and efficient data analysis tests to find anomalies, biases, and potential fraud—the updated new edition Forensic Analytics reviews the methods and techniques that forensic accountants can use to detect intentional and unintentional errors, fraud, and biases. This updated second edition shows accountants and auditors how analyzing their corporate or public sector data can highlight transactions, balances, or subsets of transactions or balances in need of attention. These tests are made up of a set of initial high-level overview tests followed by a series of more focused tests. These focused tests use a variety of quantitative methods including Benford’s Law, outlier detection, the detection of duplicates, a comparison to benchmarks, time-series methods, risk-scoring, and sometimes simply statistical logic. The tests in the new edition include the newly developed vector variation score that quantifies the change in an array of data from one period to the next. The goals of the tests are to either produce a small sample of suspicious transactions, a small set of transaction groups, or a risk score related to individual transactions or a group of items. The new edition includes over two hundred figures. Each chapter, where applicable, includes one or more cases showing how the tests under discussion could have detected the fraud or anomalies. The new edition also includes two chapters each describing multi-million-dollar fraud schemes and the insights that can be learned from those examples. These interesting real-world examples help to make the text accessible and understandable for accounting professionals and accounting students without rigorous backgrounds in mathematics and statistics. Emphasizing practical applications, the new edition shows how to use either Excel or Access to run these analytics tests. The book also has some coverage on using Minitab, IDEA, R, and Tableau to run forensic-focused tests. The use of SAS and Power BI rounds out the software coverage. The software screenshots use the latest versions of the software available at the time of writing. This authoritative book: Describes the use of statistically-based techniques including Benford’s Law, descriptive statistics, and the vector variation score to detect errors and anomalies Shows how to run most of the tests in Access and Excel, and other data analysis software packages for a small sample of the tests Applies the tests under review in each chapter to the same purchasing card data from a government entity Includes interesting cases studies throughout that are linked to the tests being reviewed. Includes two comprehensive case studies where data analytics could have detected the frauds before they reached multi-million-dollar levels Includes a continually-updated companion website with the data sets used in the chapters, the queries used in the chapters, extra coverage of some topics or cases, end of chapter questions, and end of chapter cases. Written by a prominent educator and researcher in forensic accounting and auditing, the new edition of Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations is an essential resource for forensic accountants, auditors, comptrollers, fraud investigators, and graduate students.
Cost Determination
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Author : Joel S. Demski
language : en
Publisher: Wiley-Blackwell
Release Date : 1976
Cost Determination written by Joel S. Demski and has been published by Wiley-Blackwell this book supported file pdf, txt, epub, kindle and other format this book has been release on 1976 with Business & Economics categories.
Oecd G20 Base Erosion And Profit Shifting Project Aligning Transfer Pricing Outcomes With Value Creation Actions 8 10 2015 Final Reports
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Author : OECD
language : en
Publisher: Org. for Economic Cooperation & Development
Release Date : 2015-10-19
Oecd G20 Base Erosion And Profit Shifting Project Aligning Transfer Pricing Outcomes With Value Creation Actions 8 10 2015 Final Reports written by OECD and has been published by Org. for Economic Cooperation & Development this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-10-19 with categories.
The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on the following key areas: transfer pricing issues relating to transactions involving intangibles; contractual arrangements, including the contractual allocation of risks and corresponding profits, which are not supported by the activities actually carried out; the level of return to funding provided by a capital-rich MNE group member, where that return does not correspond to the level of activity undertaken by the funding company; and other high-risk areas. The report also sets out follow-up work to be carried out on the transactional profit split method which will lead to detailed guidance on the ways in which this method can appropriately be applied to further align transfer pricing outcomes with value creation.
The Responsible University
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Author : Mads Peter Sørensen
language : en
Publisher: Springer Nature
Release Date : 2019-01-01
The Responsible University written by Mads Peter Sørensen and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-01-01 with Community and college categories.
This book explores how the notion of the responsible university manifests itself at various levels within Nordic higher education. As the impetus of the knowledge society has catapulted the higher education sector to the forefront of policy agendas, universities and other types of higher education institutions face increasing scrutiny, assessment and accountability. This book examines this phenomenon using the Nordic countries as cases in point, given the strong public commitment towards widening participation and public research investments. The editors and contributors analyse the history and current transformations of the idea of the responsible university, investigate new innovations in the educational landscape and look into how universities have begun to organise themselves to become more responsible. Drawing together scholars from the humanities and the social sciences, this interdisciplinary collection will be of interest and value to students and scholars of the role and nature of the modern university, in addition to practitioners and policy makers tasked with finding solutions to address the competing and often contradictory demands posed by a responsibility agenda. .
New General Ledger In Sap Erp Financials
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Author : Eric Bauer
language : en
Publisher: SAP PRESS
Release Date : 2007
New General Ledger In Sap Erp Financials written by Eric Bauer and has been published by SAP PRESS this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Accounting categories.
Learn how best to implement the New General Ledger in SAP ERP Financials and how to maximize your organization's use of its vast functionalities. Using practical examples, the authors take you on a guided tour of the most important functions. First, you'll learn how to create the settings needed to define your ledgers. Then, you'll uncover sample solutions and customization tips for segment reporting and document splitting, as the authors show you the process of mapping a parallel accounting procedure using the ledger approach. A detailed chapter on migration answers burning questions such as: What tools are available? What issues should we be thinking about before migration? What levels of complexity should be weighed? How does the migration process really work? In short, this detailed reference provides you with everything you'll need to successfully migrate to New General Ledger. Based on the latest release, SAP ERP 6.0, this book is fully up-to-date as of the date of its publication.Highlights Include: * Design and Features of the Ledgers * Integration in Financial Accounting - Profit Center Accounting, Reposting in Controlling, Online Posting of Follow-Up Costs, Period-End Closing * Parallel Valuation - Basic Principles, Fixed Assets, Current Assets, Provisions * Document Splitting - Active and Passive Split, Special G/L Transactions, Periodic Processing * Migration - Activating New G/L, Migration Phase Model, SAP Service for Migration, Migration Scenarios, Migration Cockpit, Practical Reports
