International Financial Reporting Standards Ifrs Als Eu Weite Rechnungslegungsnormen

DOWNLOAD

Download International Financial Reporting Standards Ifrs Als Eu Weite Rechnungslegungsnormen PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get International Financial Reporting Standards Ifrs Als Eu Weite Rechnungslegungsnormen 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

International Financial Reporting Standards Ifrs Als Eu Weite Rechnungslegungsnormen

DOWNLOAD

Author : Thi Hai Anh Doan
language : de
Publisher: GRIN Verlag
Release Date : 2018-05-23

International Financial Reporting Standards Ifrs Als Eu Weite Rechnungslegungsnormen written by Thi Hai Anh Doan and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-05-23 with Business & Economics categories.

Studienarbeit aus dem Jahr 2012 im Fachbereich BWL - Unternehmensführung, Management, Organisation, Note: 2,0, Universität Hamburg, Sprache: Deutsch, Abstract: Die Wurzeln der heutigen International Financial Reporting Standards (IFRS) sowie die bisherigen International Accounting Standards (IAS) sind ein wesentliches Instrument der weltweiten Harmonisierung der Rechnungslegung geworden. Die Entwicklung und Einführung weltweit harmonisierter Rechnungslegungsstandards liegen am 29. Juni.1973 in London gegründeten International Accounting Standards Committee (IASC). Im Zuge der Restrukturierung wurde im März 2001 die IASC als unabhängige Dachorganisation in Delaware, USA, gegründet. Die IFRS für die Konzernabschlüsse Kapitalmarkt orientierter Unternehmen in der EU aufgrund der EG-Verordnung Nr. 1606/ 2002 grundsätzlich ab dem Jahr 2005 obligatorisch. Die IFRS ersetzen damit in weiten Teilen die Regelungen des HGB. Die Rechnungslegung nach IFRS hat primär eine Informationsfunktion zu erfüllen. Das Ziel der IFRS-Rechnungslegung besteht gemäß Framework.12 in der Bereit-stellung von Informationen, die für die verschiedenen Abschlussadressaten bei deren spezifischen wirtschaftlichen Entscheidungen nützlich sind.

International Financial Reporting Standards Ifrs 2021

DOWNLOAD

Author : Wiley-VCH
language : de
Publisher: VCH
Release Date : 2021-02-24

International Financial Reporting Standards Ifrs 2021 written by Wiley-VCH and has been published by VCH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-02-24 with categories.

Die International Financial Reporting Standards (IFRS) sind auf Grund einer Verordnung EU-weit von allen börsennotierten Unternehmen verbindlich anzuwenden. In Deutschland besteht für Konzernabschlüsse nicht-kapitalmarktorientierter Konzerne und für spezielle Jahresabschlüsse die Möglichkeit einer freiwilligen Bilanzierung nach IFRS. Diese Textausgabe enthält alle International Financial Reporting Standards (IFRS) bzw. International Accounting Standards (IAS) sowie alle Interpretationen (SICs, IFRICs), die von der Europäischen Union (EU) gebilligt und so für kapitalmarktorientierte Unternehmen verpflichtend anzuwenden sind. Die Standards werden in englischer und deutscher Sprache synoptisch gegenübergestellt. Auf diese Weise wird ein Vergleich mit dem englischen Ursprungstext ermöglicht. Dieser hat besondere Bedeutung, da er in Auslegungsfragen herangezogen werden muss. Die Textausgabe enthält ein Vorwort und eine Einführung von Professor Dr. Henning Zülch, HHL-Leipzig Graduate School of Management, und Prof. Dr. Matthias Hendler, Münster. Die Ausgabe 2021 berücksichtigt alle Änderungen, die von der Europäischen Union bis zum 1. Februar 2021 übernommen wurden.

International Financial Reporting Standards Ifrs 2014

DOWNLOAD

Author :
language : en
Publisher: John Wiley & Sons
Release Date : 2014

International Financial Reporting Standards Ifrs 2014 written by 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 2014 with Business & Economics categories.

This compact book contains all the official International Financial Reporting Standards (IFRS), International Accounting Standards (IAS) and Interpretations (SICs, IFRICs), approved by the EU and thus mandatory for companies operating in capital markets. The standards are listed synoptically in English and German, allowing a comparison with the English original, which is important in questions of interpretation. A handy reference for accountants, tax advisors, IFRS consultants, and companies applying IFRS. Can only be sold within the EU.

International Financial Reporting Standards 2017

DOWNLOAD

Author : Wiley-VCH Staff
language : en
Publisher: International Financial Reporting Standards (IFRS)
Release Date : 2017-03-08

International Financial Reporting Standards 2017 written by Wiley-VCH Staff and has been published by International Financial Reporting Standards (IFRS) this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-03-08 with categories.

Die International Financial Reporting Standards (IFRS) sind auf Grund einer Verordnung EU-weit von allen börsennotierten Unternehmen verbindlich anzuwenden. In Deutschland besteht für Konzernabschlüsse nicht-kapitalmarktorientierter Konzerne und für spezielle Jahresabschlüsse die Möglichkeit einer freiwilligen Bilanzierung nach IFRS. Diese Textausgabe enthält alle International Financial Reporting Standards (IFRS) bzw. International Accounting Standards (IAS) sowie alle Interpretationen (SICs, IFRICs), die von der Europäischen Union (EU) gebilligt und so für kapitalmarktorientierte Unternehmen verpflichtend anzuwenden sind. Die Standards werden in englischer und deutscher Sprache synoptisch gegenübergestellt. Auf diese Weise wird ein Vergleich mit dem englischen Ursprungstext ermöglicht. Dieser hat besondere Bedeutung, da er in Auslegungsfragen herangezogen werden muss. Die Textausgabe enthält ein Vorwort und eine Einführung von Professor Dr. Henning Zülch, HHL-Leipzig Graduate School of Management, und Prof. Dr. Matthias Hendler, Münster. Die Ausgabe 2017 berücksichtigt alle Änderungen, die von der Europäischen Union bis zum 1. Februar 2017 übernommen wurden.

Ifrs For Smes In The European Union Eu

DOWNLOAD

Author : David Grünbaum
language : en
Publisher: GRIN Verlag
Release Date : 2014-05-19

Ifrs For Smes In The European Union Eu written by David Grünbaum and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-05-19 with Business & Economics categories.

Seminar paper from the year 2013 in the subject Business economics - Accounting and Taxes, grade: 1,3, European University Viadrina Frankfurt (Oder), course: Accounting in Europe, language: English, abstract: Analysis of the prospects of the implementatition of a generally accepted financial reporting standard (IFRS for SMEs) in the European Union.

International Financial Reporting Standards Ifrs 2024

DOWNLOAD

Author : Wiley-Vch
language : de
Publisher:
Release Date : 2024-03-06

International Financial Reporting Standards Ifrs 2024 written by Wiley-Vch and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-03-06 with categories.

International Financial Reporting Standards Ifrs 2015

DOWNLOAD

Author : Henning Zülch
language : de
Publisher: VCH
Release Date : 2015-03-09

International Financial Reporting Standards Ifrs 2015 written by Henning Zülch and has been published by VCH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-03-09 with categories.

Die International Financial Reporting Standards (IFRS) sind auf Grund einer Verordnung EU-weit von allen börsennotierten Unternehmen verbindlich anzuwenden. In Deutschland besteht für Konzernabschlüsse nicht-kapitalmarktorientierter Konzerne und für spezielle Jahresabschlüsse die Möglichkeit einer freiwilligen Bilanzierung nach IFRS. Diese Textausgabe enthält alle International Financial Reporting Standards (IFRS) bzw. International Accounting Standards (IAS) sowie alle Interpretationen (SICs, IFRICs), die von der Europäischen Union (EU) gebilligt und so für kapitalmarktorientierte Unternehmen verpflichtend anzuwenden sind. Die Standards werden in englischer und deutscher Sprache synoptisch gegenübergestellt. Auf diese Weise wird ein Vergleich mit dem englischen Ursprungstext ermöglicht. Dieser hat besondere Bedeutung, da er in Auslegungsfragen herangezogen werden muss. Die Textausgabe enthält ein Vorwort und eine Einführung von Professor Dr. Henning Zülch, HHL-Leipzig Graduate School of Management, und Prof. Dr. Matthias Hendler, Münster. Die Ausgabe 2015 berücksichtigt unter anderem die neue IFRIC-Interpretation 21 - Abgaben.

The Accounting Of Deferred Taxes Under Ifrs

DOWNLOAD

Author : Michael Mehnert
language : en
Publisher: GRIN Verlag
Release Date : 2010

The Accounting Of Deferred Taxes Under Ifrs written by Michael Mehnert and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.

Seminar paper from the year 2009 in the subject Business economics - Accounting and Taxes, grade: 1,7, AKAD University of Applied Sciences Stuttgart, course: IFRS, language: English, abstract: 1 Introduction In a global economy there is a need for common accounting rules. It is simply important for an enterprise to know that national and international stock exchange rules require the application of internationally accepted accounting directives. So there are several good reasons for a trend towards internationalization. For an investor means internationaliza-tion usually accompanied by a standardization of accounting rules that he can compare financial statements quicker and easier. There are no longer time- consuming and ex-pensive conversions of financial statements necessary. Internalization means also that the national differences in the determination of profit will disappear. Standardization would give the term "profit" substance and would allow the comparison of financial statements of different enterprises from several countries. In the European Union enterprises have a special responsibility since 2005. On the 12th of March 2002 the European Parliament endorsed the EC Commission's proposal that all EU listed companies must follow standards issued by the International Accounting Standards Board (IASB) in their consolidated financial statements starting no later than 2005. In this assignment I want to give a short overview about what the main principles of the International Financial Accounting Principles (IFRS) are all about and what differences to the German Statutory Accounting Rules (HGB) can be distinguished (chapter 2). Then I want to focus on the accounting of deferred taxes under IFRS (chapter 3). After a definition of deferral I want to explain the concepts and methods of deferral in this part. Finally I will have a closer look on deferred tax assets and deferred tax liabilities.

International Financial Reporting Standards Ifrs 2012

DOWNLOAD

Author :
language : de
Publisher: VCH
Release Date : 2012

International Financial Reporting Standards Ifrs 2012 written by and has been published by VCH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with categories.

This compact book contains all the official International Financial Reporting Standards (IFRS), International Accounting Standards (IAS) and Interpretations (SICs, IFRICs), approved by the EU and thus mandatory for companies operating in capital markets. The standards are listed synoptically in English and German, allowing a comparison with the English original, which is important in questions of interpretation. A handy reference for accountants, tax advisors, IFRS consultants, and companies applying IFRS.

Corporate Governance Based On Business Reporting In Accordance With Ias Ifrs Accounting

DOWNLOAD

Author : Andreas Schutt
language : en
Publisher: GRIN Verlag
Release Date : 2008-05-27

Corporate Governance Based On Business Reporting In Accordance With Ias Ifrs Accounting written by Andreas Schutt and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-05-27 with Business & Economics categories.

Bachelor Thesis from the year 2006 in the subject Business economics - Accounting and Taxes, grade: 1,7, University of Applied Sciences Essen, language: English, abstract: In recent years standard setting bodies as well as users such as capital markets have increased their demands for developing external reporting towards a HBR (HBR). Along with the requirement that listed companies located in Europe as of 1st January 2005 should prepare their consolidated financial statement in accordance with International Accounting Standards (IAS), more and more companies all over the world (freely or by obligation) are preparing and publishing their consolidated accounts applying International Financial Reporting Standards (IFRS). Using international accounting systems like IAS / IFRS with its central principle of “decision usefulness” makes it possible respectively obligatory to meet the information needs of a HBR by “ ... reducing the information asymmetry between providers and recipients of capital ... ” . “To be relevant to investors, creditors, and other for investment, credit and similar decision, [IAS / IFRS] accounting information must be capable of making difference in a decision by helping users to form predictions about the outcomes of past, present, and future events or to confirm correct expectations.” By calling for “decision useful” information within IAS / IFRS accounting one could ask why the collected information is only used for external business reporting. With its holistic approach, business reporting and its underlying informative basis determined by the principles and rules from IAS / IFRS provides the opportunity to use it as an internal control system in order to support managerial decisions as well. Or, to see it from a different angle, if “decision useful” information to prepare IAS / IFRS consolidated accounts are already gathered, it is to be questioned how CG can use them within the decision-making processes. Hence, the main goal of this elaboration is to figure out to what degree and how CG can benefit from “decision useful” information that holistic business reporting in accordance with IAS / IFRS holds. Therefore the present thesis, as the title already suggests, primarily deals with the analysis of (1st) what information HBR on the basis of IAS / IFRS accounting provides and (2nd) to what extent information from holistic business reporting is useful for corporate governance. Finally, this thesis will draw a conclusion on the analysis whether CG can be based on holistic business reporting in accordance with IAS / IFRS accounting and summarize its new insights in the topics of CG and HBR.