Gestaltungsm Glichkeiten F R Die Finanzielle Absicherung Von Pensionszusagen Und Ihre Bilanzielle Behandlung
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Gestaltungsm Glichkeiten F R Die Finanzielle Absicherung Von Pensionszusagen Und Ihre Bilanzielle Behandlung
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Author : Andreas Krause
language : de
Publisher: diplom.de
Release Date : 2003-10-13
Gestaltungsm Glichkeiten F R Die Finanzielle Absicherung Von Pensionszusagen Und Ihre Bilanzielle Behandlung written by Andreas Krause and has been published by diplom.de this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-10-13 with Business & Economics categories.
Inhaltsangabe:Einleitung: Die öffentliche Diskussion über das Schicksal der gesetzlichen Rentenversicherung hat vielen Arbeitnehmern verdeutlicht, dass eine komplementäre Absicherung immer mehr an Bedeutung gewinnt.1 Für den Arbeitgeber spielt die betriebliche Altersversorgung eine zunehmend bedeutendere Rolle, weil sie insbesondere einen Teil der Gesamtvergütung darstellt und vor Allem der Gewinnung und Bindung von qualifizierten Mitarbeitern dient.2 Somit leistet die betriebliche Altersversorgung einen Beitrag zur Wettbewerbsfähigkeit des Unternehmens. Die Möglichkeiten zur Gestaltung der betrieblichen Altersversorgung in Deutschland sind im internationalen Vergleich äußerst vielfältig. Daher stellt sich für den Arbeitgeber die Frage, welcher Durchführungsweg bei Neueinführung3 einer Pensionszusage unter dem Aspekt der finanziellen Absicherung der günstigste ist. Ausgangspunkt für diese strategische Entscheidung stellt ein bereits nach IAS/IFRS bilanzierendes Unternehmen dar, welches die Rahmenbedingung der deutschen Altersversorgung beachten muss. Die Bilanzierung nach IAS 194 erlaubt einerseits die in Deutschland übliche Rückstellungsbildung (inside funding), andererseits kann sich der Unternehmer dafür entscheiden, regelmäßige Beiträge an einen externen Versorgungsträger (outside funding) abzuführen. Die erste Variante stellt für viele Unternehmen ein abschreckendes Gefahrenpotenzial dar, da sie zur Erfüllung der Versorgungsleistungen eine entsprechende Liquidität gewährleisten müssen. So muss für den bevorstehenden Liquiditätsabfluss ein zweckgebundenes Vermögen reserviert werden, aus dem sich die zukünftigen Versorgungsverpflichtungen begleichen lassen. Nicht in jedem Fall ist es möglich, dass sich Verpflichtung und dafür reserviertes Vermögen saldieren, sodass es zu einer fiktiven Bilanzverlängerung kommt. Die Übertragung der Pensionszusage auf einen externen Versorgungsträger bedingt einen periodischen Liquiditätsabfluss und entbindet den Arbeitgeber grundsätzlich von jeder späteren Zahlungsverpflichtung. Nachteilig wirkt sich jedoch aus, dass diese Mittelabflüsse nicht mehr dem Unternehmen zur Verfügung stehen und somit nicht mehr mit ihnen „gearbeitet“ werden kann. Bilanzielle Auswirkungen ergeben sich in der Regel nicht; es werden lediglich Dotierungen in der Erfolgsrechnung erfasst. Vor diesem Hintergrund werden die fünf gesetzlichen Durchführungswege der betrieblichen Altersversorgung sowie der betriebsinterne Pensionsfonds und [...]
Republic Of Poland
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Author : International Monetary Fund
language : en
Publisher:
Release Date : 1997
Republic Of Poland written by International Monetary Fund and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Finance, Public categories.
Aktien Richtig Bewerten
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Author :
language : de
Publisher:
Release Date : 2011
Aktien Richtig Bewerten written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with categories.
Investment Companies 2019
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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2019-11-27
Investment Companies 2019 written by AICPA 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 2019-11-27 with Business & Economics categories.
Whether you are a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. Your industry standard resource, this 2019 edition supports practitioners in a constantly changing industry landscape. Packed with continuous regulatory developments, this guide covers: Authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures; Details on the changes to illustrated financial statements and disclosures resulting from guidance that was recently-issued or became recently effective (for example, SEC's release, "Disclosure Update and Simplification"); 2019 updates include:References to appropriate AICPA Technical Questions and Answers that address when to apply the liquidation basis of accounting and appendices discussing the new standard for financial instruments, common or collective trusts and business development companies. Finally, this guide features a schedule of changes which identifies where to find updated content and the associated reasons for the changes.
Real Estate Finance
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Author : Wolfgang Breuer
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-11-08
Real Estate Finance written by Wolfgang Breuer 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 2013-11-08 with Business & Economics categories.
This special issue offers an interesting overview of the status quo of (German) research in real estate finance. It might also contribute to real estate research moving from a research niche closer to the center of academic interest.
Visual Shock
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Author : Michael Kammen
language : en
Publisher: Vintage
Release Date : 2009-04-22
Visual Shock written by Michael Kammen and has been published by Vintage this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-04-22 with Architecture categories.
In this lively narrative, award-winning author Michael Kammen presents a fascinating analysis of cutting-edge art and artists and their unique ability to both delight and provoke us. He illuminates America’s obsession with public memorials and the changing role of art and museums in our society. From Thomas Eakins’s 1875 masterpiece The Gross Clinic, (considered “too big, bold, and gory” when first exhibited) to the bitter disputes about Maya Lin’s Vietnam War Memorial, this is an eye-opening account of American art and the battles and controversies that it has ignited.
The Alternative Investment Fund Managers Directive
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Author : Dirk A. Zetzsche
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2015-09-14
The Alternative Investment Fund Managers Directive written by Dirk A. Zetzsche and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-09-14 with Law categories.
Apart from MiFID, the Alternative Investment Fund Managers Directive (AIFMD) may be the most important European asset management regulation of the early twenty-first century. In this in-depth analytical and critical discussion of the content and system of the directive, thirty-eight contributing authors – academics, lawyers, consultants, fund supervisors, and fund industry experts – examine the AIFMD from every angle. They cover structure, regulatory history, scope, appointment and authorization of the manager, the requirements for depositaries and prime brokers, rules on delegation, reporting requirements, transitional provisions, and the objectives stipulated in the recitals and other official documents. The challenging implications and contexts they examine include the following: – connection with systemic risk and the financial crisis; - nexus with insurance for negligent conduct; - connection with corporate governance doctrine; - risk management; - transparency; - the cross-border dimension; - liability for lost assets; - impact on alternative investment strategies, and - the nexus with the European Regulation on Long-Term Investment Funds (ELTIFR). Nine country reports, representing most of Europe’s financial centres and fund markets add a national perspective to the discussion of the European regulation. These chapters deal with the potential interactions among the AIFMD and the relevant laws and regulations of Austria, France, Germany, Italy, Luxembourg, Liechtenstein, The Netherlands, Malta and the United Kingdom. The second edition of the book continues to deliver not only the much-needed discussion of the inconsistencies and difficulties when applying the directive, but also provides guidance and potential solutions to the problems it raises. The second edition considers all new developments in the field of alternative investment funds, their managers, depositaries, and prime brokers, including, but not limited to, statements by the European Securities and Markets Authority (ESMA) and national competent authorities on the interpretation of the AIFMD, as well as new European regulation, in particular the PRIIPS Regulation, the ELTIF Regulation, the Regulation on European Venture Capital Funds (EuVeCaR), the Regulation on European Social Entrepreneurship Funds (EUSEFR), MiFID II, and UCITS V. The book will be warmly welcomed by investors and their counsel, fund managers, depositaries, asset managers, administrators, as well as regulators and academics in the field.
Behavioral Finance
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Author : Joachim Goldberg
language : de
Publisher: John Wiley & Sons
Release Date : 2001-03-30
Behavioral Finance written by Joachim Goldberg 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 2001-03-30 with Business & Economics categories.
This fascinating book explains the new science of behavioral finance. It demonstrates clearly how behavior-orientated analysis of the financial markets can explain and account for fundamental principles in technical analysis. The book is divided into the following chapters, each offering practical analysis and advice; Forecasts, An analysis of exposure, Dams to combat the flood of information, Everything is relative, People like to see themselves in a favorable light, Everyone is different and Free advice - valuable tips for successful trades.
Post Merger Management
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Author : Kirsten Meynerts-Stiller
language : en
Publisher: Emerald Group Publishing
Release Date : 2019-10-08
Post Merger Management written by Kirsten Meynerts-Stiller and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-10-08 with Business & Economics categories.
This book pools the current know-how, and closes important knowledge gaps, to offer hands-on advice and practical answers to the many 'how to' questions relating to merger implementation. It provides a crucially important understanding of how to assess the chances of realising synergy potential and evaluate integration risks.
It Started With A Friend Request
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Author : Sudeep Nagarkar
language : en
Publisher: Random House India
Release Date : 2017-08-29
It Started With A Friend Request written by Sudeep Nagarkar and has been published by Random House India this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-08-29 with Fiction categories.
Why don't we feel the moment when we fall in love but always remember when it ends? Akash is young, single and conservative with a preference for girls with brains than in miniskirts. One day, he runs into free-spirited Aleesha at a local discotheque. A mass-media student, Aleesha is a pampered brat, the only child of her parents who dote on her. This brief meeting leads them to exchange their BlackBerry PINs and they begin chatting regularly. As BlackBerry plays cupid, they fall in love. When they hit a rough patch in their life, Aditya, Akash's close pal, guides them through it. But just when they are about to take their relationship to the next level, a sudden misfortune strikes. Can Aditya bring Akash's derailed life back on track? It Started with a Friend Request is a true story which will make you believe in love like never before.