International Harmonisierte Rechnungslegungsstandards Aus Sicht Der Aktion Re

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International Harmonisierte Rechnungslegungsstandards Aus Sicht Der Aktion Re

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Author : Kurt V. Auer
language : de
Publisher: Springer-Verlag
Release Date : 2013-07-02

International Harmonisierte Rechnungslegungsstandards Aus Sicht Der Aktion Re written by Kurt V. Auer and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-02 with Business & Economics categories.

Kurt V. Auer analysiert Unterschiede bei Rahmenbedingungen, Grundsätzen und Detailregelungen von US-GAAP, IAS und EG-Richtlinien sowie die kaum behandelte Frage, inwieweit diese Unterschiede aus Sicht von Aktionäre entscheidungs- und bewertungsrelevant sind. Der Autor zeigt, daß sich mit der neuen Strategie der Kommission der Europäischen Union neben den US-GAAP die IAS als weltweit akzeptierter Rechnungslegungsstandard für Börsennotierungen werden etablieren können. Der generell unterstellte höhere Informationsgehalt der US-GAAP und der IAS gegenüber den EG-Richtlinien läßt sich aus Sicht der Aktionäre anhand der empirischen Studien nicht nachweisen. Für die zweite Auflage wurde das Werk vollständig überarbeitet und auf den neuesten Stand von Wissenschaft und Praxis gebracht.

International Harmonisierte Rechnungslegungsstandards Aus Sicht Der Aktion Re

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Author : Kurt V. Auer
language : de
Publisher: Springer-Verlag
Release Date : 2013-03-13

International Harmonisierte Rechnungslegungsstandards Aus Sicht Der Aktion Re written by Kurt V. Auer and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-13 with Business & Economics categories.

Infolge der zunehmenden Internationalisierung des Aktionärskreises müssen österreichische und deutsche Unternehmen ihre externe Rechnungslegung neuen Anforderungen anpassen. Kurt V. Auer analysiert Unterschiede bei Rahmenbedingungen, Grundsätzen und Detailregelungen von US-GAAP, IAS und EG-Richtlinien sowie die bisher kaum behandelte Frage, inwieweit diese Unterschiede aus Sicht von Aktionären bewertet werden. Der Autor zeigt, daß sich mit der neuen Strategie der Kommission der Europäischen Union neben den US-GAAP die IAS als weltweit akzeptierter Rechnungslegungsstandard für Börsennotierungen werden etablieren können. Der generell unterstellte höhere Informationsgehalt der US-GAAP und der IAS gegenüber den EG-Richtlinien läßt sich aus Sicht der Aktionäre anhand der empirischen Studien allerdings nicht nachweisen. Verzeichnis: Kurt V. Auer analysiert Unterschiede bei Rahmenbedingungen, Grundsätzen und Detailregelungen von US-GAAP, IAS und EG-Richtlinien sowie die bisher kaum behandelte Frage, inwieweit diese Unterschiede aus Sicht von Aktionären bewertet werden. Der Autor zeigt, daß sich mit der neuen Strategie der Kommission der Europäischen Union neben den US-GAAP die IAS als weltweit akzeptierter Rechnungslegungsstandard für Börsennotierungen werden etablieren können. Verzeichnis 2: Kurt V. Auer analysiert Unterschiede bei Rahmenbedingungen, Grundsätzen und Detailregelungen von US-GAAP, IAS und EG-Richtlinien sowie die bisher kaum behandelte Frage, inwieweit diese Unterschiede aus Sicht von Aktionären bewertet werden.

Correspondent Central Banking Model Ccbm

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Author : European Central Bank
language : en
Publisher:
Release Date : 1998

Correspondent Central Banking Model Ccbm written by European Central Bank and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Clearing of securities categories.

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.

Goodwill Impairment

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Author : Thorsten Sellhorn
language : en
Publisher: Peter Lang Pub Incorporated
Release Date : 2004

Goodwill Impairment written by Thorsten Sellhorn and has been published by Peter Lang Pub Incorporated this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Reference categories.

In 2001, goodwill amortization in the US was eliminated in favor of an impairment-only approach, which, according to critics, gives managers vast discretion and opportunities for earnings management. Prior research suggests that discretionary asset write-offs are associated with economic factors and managers_ financial reporting objectives. Based on a systematic literature review, this study investigates for a comprehensive sample of US firms the determinants of goodwill write-off behavior. Regression analysis shows that write-off behavior is significantly explained by firms_ economic properties. Only in large, high-profile firms, incentives appear to be significant determinants. These findings suggest that the impairment-only approach does capture goodwill impairment at least to some extent.

Accounting For Financial Assets And Financial Liabilities

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Author : Steering Committee on Financial Instruments
language : en
Publisher:
Release Date : 1997

Accounting For Financial Assets And Financial Liabilities written by Steering Committee on Financial Instruments and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Accounting categories.

1998 Statement Of Financial Accounting Concepts

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Author : Financial Accounting Standards Board (FASB)
language : en
Publisher: Wiley
Release Date : 1998-09-07

1998 Statement Of Financial Accounting Concepts written by Financial Accounting Standards Board (FASB) and has been published by Wiley this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-09-07 with Business & Economics categories.

The FASB Statements of Financial Accounting Concepts contains the full text of five of the six Statements of Financial Accounting Concepts issued to date. The existing concepts are intended to serve the public interest by setting the objectives, qualitative characteristics, and other concepts that guide selection of economic events to be recognized and measured for financial reporting. Unlike a Statement of Financial Accounting Standards, a Statement of Financial Accounting Concepts does not establish generally accepted Accounting Principles.

Agency Problems And Financial Contracting

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Author : Amir Barnea
language : en
Publisher: Prentice Hall
Release Date : 1985

Agency Problems And Financial Contracting written by Amir Barnea and has been published by Prentice Hall this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with Business & Economics categories.

Controllership

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Author : Janice M. Roehl-Anderson
language : en
Publisher: Wiley
Release Date : 2004-10

Controllership written by Janice M. Roehl-Anderson and has been published by Wiley this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-10 with Controllership categories.

The 2005 Supplement includes the following: * New information about credit policies and procedures, the review and processing of credit applications, granting credit, creating and delivering invoices, collecting cash, and managing the credit and collections staff. * Wide array of collection techniques, methods for managing payment deductions, and a discussion of the factors leading to a decision to outsource the collections function. * In--depth discussions of the best ways to conduct inventory purchasing, receiving, storage, picking, and shipping. * Chapter 41A gives an overview of ERP financial systems, particularly in regard to maintaining and upgrading them. * Chapter 41B addresses a key concern of the controller-- how does an ERP implementation impact the accounting department?

Interpretations Of International Accounting Standards

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Author : International Accounting Standards Committee. Standing Interpretations Committee
language : en
Publisher:
Release Date : 1997

Interpretations Of International Accounting Standards written by International Accounting Standards Committee. Standing Interpretations Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Accounting categories.