Ifrs 16 Auswirkungen Auf Die Unternehmensbewertung Des Leasingnehmers Im Rahmen Des Discounted Cashflow Verfahrens
DOWNLOAD
Download Ifrs 16 Auswirkungen Auf Die Unternehmensbewertung Des Leasingnehmers Im Rahmen Des Discounted Cashflow Verfahrens PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Ifrs 16 Auswirkungen Auf Die Unternehmensbewertung Des Leasingnehmers Im Rahmen Des Discounted Cashflow Verfahrens book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Ifrs 16 Auswirkungen Auf Die Unternehmensbewertung Des Leasingnehmers Im Rahmen Des Discounted Cashflow Verfahrens
DOWNLOAD
Author : Jan Wergen
language : de
Publisher: GRIN Verlag
Release Date : 2020-09-03
Ifrs 16 Auswirkungen Auf Die Unternehmensbewertung Des Leasingnehmers Im Rahmen Des Discounted Cashflow Verfahrens written by Jan Wergen and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-09-03 with Business & Economics categories.
Bachelorarbeit aus dem Jahr 2020 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Aachen , Sprache: Deutsch, Abstract: In dieser Arbeit geht es um die Auswirkungen des IFRS 16 auf die Unternehmensbewertung des Leasingnehmers im Rahmen des Discounted Cashflow-Verfahrens. Mit Einführung des IFRS 16 ändern sich bilanzielle Kennzahlen und die Darstellung des EBIT. Daher hat eine veränderte bilanzielle Darstellung auch eine Auswirkung auf den Unternehmenswert im Rahmen des Discounted Cashflow-Verfahrens, da diverse Parameter zur Unternehmenswertermittlung aus der Bilanz bzw. GuV eines Unternehmens abgeleitet werden. Die Arbeit beschäftigt sich zunächst mit den Grundlagen der internationalen Rechnungslegung und der Unternehmensbewertung sowie anschließend mit der bilanziellen Behandlung von Leasingverhältnissen nach dem Altstandard IAS 17 im unmittelbaren Vergleich zum neuen IFRS 16. Die gewonnenen Erkenntnisse werden mit Hilfe eines umfangreichen Praxisbeispiels veranschaulicht und auf einen konkreten Fall übertragen. Es wird durch dieses Beispiel deutlich, inwieweit sich der Unternehmenswert durch die Einführung des IFRS 16 bei einer unangepassten Berechnungsweise verändert. Final wird eine mögliche Lösung aufgezeigt, die diese Umstellungseffekte neutralisieren soll und es wird erläutert, weshalb eine Anpassung für Bewertungszeitpunkte bis einschließlich dem Jahr 2023 vorzunehmen ist und die Einführung des IFRS 16 in Bezug auf die Unternehmensbewertung in Folge dessen für die nächsten Jahre weiterhin von Relevanz ist. Abschließend werden der IFRS 16 und das Discounted Cashflow-Verfahren kritisch gewürdigt und es werden weitere Herausforderungen aufgezeigt, die durch aktuelle Ereignisse wie bspw. der Corona-Krise auftreten können.
Aktien Richtig Bewerten
DOWNLOAD
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.
European Valuation Practice
DOWNLOAD
Author : A. Adair
language : en
Publisher: Taylor & Francis
Release Date : 2013-03-07
European Valuation Practice written by A. Adair and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-07 with Architecture categories.
The variability of valuation practice within Europe is perceived as a problem within the globalization of property. This edited textbook examines the practice of real estate valuation in selected countries in Europe. The focus is on countries with well developed real estate markets in which both international and indigenous investors are active. The book is aimed at real estate professionals, financiers, institutional advisers, property researchers and students who require a greater understanding of comparative property appraisal techniques applied across Europe.
Operations Research Proceedings 2008
DOWNLOAD
Author : Bernhard Fleischmann
language : en
Publisher: Springer Science & Business Media
Release Date : 2009-08-04
Operations Research Proceedings 2008 written by Bernhard Fleischmann 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 2009-08-04 with Science categories.
The international conference \Operations Research 2008", the annual meeting of the German Operations Research Society (GOR), was held at the University of Augsburg on September 3-5, 2008. About 580 p- ticipants from more than 30 countries presented and listened to nearly 400 talks on a broad range of Operations Research. The general subject \Operations Research and Global Business" str- ses the important role of Operations Research in improving decisions in the increasingly complex business processes in a global environment. The plenary speakers Morris A. Cohen (Wharton School) and Bernd Liepert (Executive Board of KUKA Robotics) addressed this subject. Moreover, one of the founders of Operations Research, Saul Gass (U- versity of Maryland), gave the opening speech on the early history of Operations Research. This volume contains 93 papers presented at the conference, selected by the program committee and the section chairs, forming a representative sample of the various subjects dealt with at Operations Research 2008. The volume follows the structure of the conference, with 12 sections, grouped into six \Fields of Applications" and six \Fields of Methods and Theory". This structure in no way means a separation of theory and application, which would be detrimental in Operations Research, but displays the large spectrum of aspects in the focus of the papers. Of course, most papers present theory, methods and applications together.
General Presentation And Disclosures
DOWNLOAD
Author : IFRS
language : en
Publisher:
Release Date : 2019
General Presentation And Disclosures written by IFRS and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
The Human Side Of M A
DOWNLOAD
Author : Dennis C. Carey
language : en
Publisher: Oxford University Press, USA
Release Date : 2004
The Human Side Of M A written by Dennis C. Carey and has been published by Oxford University Press, USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Business & Economics categories.
The book concludes with a rigorous statistical appendix that analyzes some of the most successful mergers of the past ten years, validating the book's underlying theme and conclusion."--Jacket.
On Earnings Per Share
DOWNLOAD
Author :
language : en
Publisher:
Release Date : 2002
On Earnings Per Share written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with categories.
Creating Shareholder Value
DOWNLOAD
Author : Alfred Rappaport
language : en
Publisher: Simon and Schuster
Release Date : 1999-10-13
Creating Shareholder Value written by Alfred Rappaport and has been published by Simon and Schuster this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999-10-13 with Business & Economics categories.
Economist, consultant, and Wall Street Journal contributor Alfred Rappaport provides managers and investors with the practical tools and tests for a corporate strategy that creates shareholder value. The ultimate test of corporate strategy, the only reliable measure, is whether it creates economic value for shareholders. After a decade of downsizings frequently blamed on shareholder value decision making, this book presents a new and indepth assessment of the rationale for shareholder value. Further, Rappaport presents provocative new insights on shareholder value applications to: (1) business planning, (2) performance evaluation, (3) executive compensation, (4) mergers and acquisitions, (5) interpreting stock market signals, and (6) organizational implementation. Readers will be particularly interested in Rappaport's answers to three management performance evaluation questions: (1) What is the most appropriate measure of performance? (2) What is the most appropriate target level of performance? and (3) How should rewards be linked to performance? Through the lens of high-stakes case studies, like the notable acquisition of Duracell International by Gillette, Rappaport dissects the intricate decisions and risks inherent in the merger and acquisition process. The shareholder value approach presented here has been widely embraced by publicly traded as well as privately held companies worldwide. Brilliant and incisive, this is the one book that should be required reading for managers and investors who want to stay on the cutting edge of success in a highly competitive global economy.
Bitcoin Blockchain And Cryptoassets
DOWNLOAD
Author : Fabian Schar
language : en
Publisher: MIT Press
Release Date : 2020-09-01
Bitcoin Blockchain And Cryptoassets written by Fabian Schar and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-09-01 with Business & Economics categories.
An introduction to cryptocurrencies and blockchain technology; a guide for practitioners and students. Bitcoin and blockchain enable the ownership of virtual property without the need for a central authority. Additionally, Bitcoin and other cryptocurrencies make up an entirely new class of assets that have the potential for fundamental change in the current financial system. This book offers an introduction to cryptocurrencies and blockchain technology from the perspective of monetary economics.
The Ecology Of Commerce
DOWNLOAD
Author : Paul Hawken
language : en
Publisher: Harper Collins
Release Date : 1994-06-03
The Ecology Of Commerce written by Paul Hawken and has been published by Harper Collins this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994-06-03 with Business & Economics categories.
Outlines a series of economic strategies for business that will reverse global environmental and social degradation.