Potential Benefits And Limitation Of Adopting The Ifrs For Germany
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Potential Benefits And Limitation Of Adopting The Ifrs For Germany
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Author : Marvin Müller
language : en
Publisher: GRIN Verlag
Release Date : 2016-02-02
Potential Benefits And Limitation Of Adopting The Ifrs For Germany written by Marvin Müller and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-02-02 with Business & Economics categories.
Seminar paper from the year 2016 in the subject Business economics - Accounting and Taxes, grade: 81%, University of South Wales, language: English, abstract: The report aims to analyse the opportunities, negative impacts and limitations of adopting IFRS for German SMEs. At first, a classification of SMEs in Germany is given and their current situation is demonstrated. The next passage critically analyses the impact of an introduction of IFRS for SMEs in Germany. The analysis includes investigating if the effect varies in different crucial business factors of SMEs as well as their company type. At last, the results are summarised and recommendations are given.
Voluntary Implementation Of Ifrs In German Non Listed Companies
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Author : Nadine Wiese
language : en
Publisher: GRIN Verlag
Release Date : 2009-10-27
Voluntary Implementation Of Ifrs In German Non Listed Companies written by Nadine Wiese and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-10-27 with Business & Economics categories.
Bachelor Thesis from the year 2008 in the subject Business economics - Accounting and Taxes, grade: 1,0, University of the West of England, Bristol (Bristol Business School), course: Accounting in Context, language: English, abstract: This report addresses the question whether unlisted German companies should voluntarily adopt IFRS. Benefits for internal as well as external users are discovered including facilitated international comparability and higher quality of financial reports. Furthermore, a comparison reveals that equity figures and volatility are higher under IFRS than under German GAAP. It is discovered that national economic and political circumstances significantly influence reporting practices and thus quality and comparability. Combined with fair value accounting which is of lower reliability as there are no active markets from which values can be derived, IFRS not necessarily seems to be a better alternative compared to German GAAP. Moreover, because IFRS is primarily intended for listed companies and investors’ needs, IFRS only appears to be an alternative for non-listed companies that plan a listing. In general, the complex and costly implementation process must be outweighed thoroughly. If costs prevail other possibilities represent IFRS for SMEs or the continuation of German GAAP.
The German Financial System
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Author : Jan P. Krahnen
language : en
Publisher: OUP Oxford
Release Date : 2004-03-25
The German Financial System written by Jan P. Krahnen and has been published by OUP Oxford this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-03-25 with Business & Economics categories.
This book is both a reference book on Germany's financial system and a contribution to the economic debate about its status at the beginning of the twenty-first century. In giving a comprehensive account of the many facets of the system, it covers corporate governance, relationship lending, stock market development, investor protection, the venture capital industry, and the accounting system, and reports on monetary transmission and the credit channel, regulation and banking competition, the insurance and investment industry, and mergers and acquisitions. Special chapters at the beginning and at the end of the book adopt the financial system perspective, analysing the mutual fit of different features of the financial system; and each of the fifteen chapters addresses particular myths that surround it. The book is invaluable for those who want to understand the German economy and its financial system, promising not only a compilation of facts and statistics on Germany's financial markets and institutions, but also an analysis of its current structure and the determinants of its future development.
Ifrs In A Global World
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Author : Didier Bensadon
language : en
Publisher: Springer
Release Date : 2016-05-13
Ifrs In A Global World written by Didier Bensadon and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-05-13 with Business & Economics categories.
This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.
Globalisation And Contextual Factors In Accounting
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Author : Eva Heidhues
language : en
Publisher: Emerald Group Publishing
Release Date : 2012-03-01
Globalisation And Contextual Factors In Accounting written by Eva Heidhues 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 2012-03-01 with Business & Economics categories.
This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority,
International Financial Reporting Standard For Small And Medium Sized Entities Ifrs For Smes
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2009
International Financial Reporting Standard For Small And Medium Sized Entities Ifrs For Smes written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Disclosure of information categories.
Value Based Performance Measures
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Author : Nils Eikelmann
language : en
Publisher: Springer Nature
Release Date : 2020-08-19
Value Based Performance Measures written by Nils Eikelmann and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-08-19 with Business & Economics categories.
Nils Eikelmann describes the framework conditions for the application of value-based performance measures and critically analyses selected ones. The disclosure of value-based performance indicators is important in order to demonstrate the successful management of a company and to satisfy the increasing information needs of investors. However, companies adapt the developed theoretical concepts of value-based performance measures to their practical needs and thus investors are no longer able to compare the performance of companies. In addition, there is a variety of different metrics from which companies can choose. The empirical study aims to reduce existing research gaps and is divided into three parts: the analysis of annual reports of selected European companies, the calculation of a standardised value-based performance measure and a value relevance study in the form of an association study.
The Challenges And Prospects Of Ifrs Adoption In Ethiopian Commercial Banks
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Author : Marenesh Abebe
language : en
Publisher: GRIN Verlag
Release Date : 2018-03-02
The Challenges And Prospects Of Ifrs Adoption In Ethiopian Commercial Banks written by Marenesh Abebe and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-03-02 with Business & Economics categories.
Thesis (M.A.) from the year 2018 in the subject Business economics - Accounting and Taxes, grade: 2, Addis Ababa University, course: MBA in Finance, language: English, abstract: The study aims to examine the challenges and prospects of International Financial Reporting Standards (IFRS) adoption in Ethiopian Commercial Banks. To answer the research question and to achieve the objective of the study this paper adopted the mixed research approach. The questionnaire data were analyzed using descriptive statistics and data from interview and document review were interpreted qualitatively. The results show that IFRS adoption in Ethiopian Commercial Banks will result in a number of important benefits to a wide range of stakeholders. The study also found out that with the exception of capital market the other five variables namely need of amending legal and regulatory requirement , volatility of financial position and financial performance , difficulty of obtaining source documents and data ,need of updating the existing accounting software, information system and information technology of the bank, shortage of skilled and competent man power , shortage of strong professional bodies are the key challenges of IFRS adoption in Ethiopian Commercial Banks. Finally the study recommended the relevant commercial code, tax proclamation and NBE directive should be amended by Government organs in consultation with strong professional bodies , establishment of strong professional bodies and capital market, allocation of sufficient financial and other resources by top management , introduction of IFRS in colleges and universities and future adopters should think ahead the required source documents and data as well as ensure the extent of changes needed to update the existing IT infrastructure to satisfy IFRS requirements.
Supervisory Roles In Loan Loss Provisioning In Countries Implementing Ifrs
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Author : Ellen Gaston
language : en
Publisher: International Monetary Fund
Release Date : 2014-09-15
Supervisory Roles In Loan Loss Provisioning In Countries Implementing Ifrs written by Ellen Gaston and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-09-15 with Business & Economics categories.
Countries implementing International Financial Reporting Standards (IFRS) for loan loss provisioning by banks have been guided by two different approaches: International Accounting Standards (IAS) 39 and Basel standards. This paper discusses the different accounting and regulatory approaches in loan loss provisioning, and the challenges supervisors face when there are different perspectives and lack of guidance from IFRS. It suggests actions that supervisors can take to help banks meet regulatory and capital requirements and, at the same time, comply with accounting principles.
Mandating Ifrs
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Author : Dr. Edward Lee
language : en
Publisher:
Release Date : 2008
Mandating Ifrs written by Dr. Edward Lee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with International financial reporting standards categories.