Praxis Der Ifrs 7 Berichterstattung Bei Nicht Finanzdienstleistern
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Praxis Der Ifrs 7 Berichterstattung Bei Nicht Finanzdienstleistern
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Author : Stephan Schön
language : de
Publisher: BoD – Books on Demand
Release Date : 2012
Praxis Der Ifrs 7 Berichterstattung Bei Nicht Finanzdienstleistern written by Stephan Schön and has been published by BoD – Books on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with categories.
Bilanzierung Und Berichterstattung F R Liquidit Tsrisiken
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Author : Michael Iselborn
language : de
Publisher: Springer-Verlag
Release Date : 2017-02-20
Bilanzierung Und Berichterstattung F R Liquidit Tsrisiken written by Michael Iselborn and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-02-20 with Business & Economics categories.
Michael Iselborn untersucht, welche normativen Anforderungen an die Berücksichtigung von Liquiditätsrisiken in der Bilanzierung und Berichterstattung nach HGB und IFRS zu stellen sind. Hierbei werden sowohl der Einfluss des Marktliquiditätsrisikos auf die Bewertung von Finanzinstrumenten als auch die Ausgestaltung der Risikoberichterstattung zu unternehmensbezogenen Liquiditätsrisiken analysiert. Da Marktliquiditätsrisiko und unternehmensbezogenes Liquiditätsrisiko grundlegende Risikofaktoren von Unternehmen darstellen, ist die Entwicklung von Grundsätzen zur Berücksichtigung des Liquiditätsrisikos in Bilanzierung und Berichterstattung für eine entscheidungsnützliche Information der Abschlussadressaten unerlässlich.
Der Einfluss Der Erg Nzungsbilanz Auf Den Unternehmenswert Der Personengesellschaft
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Author : Irg Müller
language : de
Publisher: BoD – Books on Demand
Release Date : 2014-01-20
Der Einfluss Der Erg Nzungsbilanz Auf Den Unternehmenswert Der Personengesellschaft written by Irg Müller and has been published by BoD – Books on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-01-20 with Business & Economics categories.
Trotz der enormen volkswirtschaftlichen Bedeutung der Personengesellschaft widmen sich aktuell diskutierte Fragen der Unternehmensbewertung vorrangig der Kapitalgesellschaft. Die Besteuerungssysteme der beiden Rechtsformen differieren jedoch grundlegend. Durch die Bildung einer steuerlichen Ergänzungsbilanz gelingt es dem Gesellschafter der Personengesellschaft im Gegensatz zu demjenigen der Kapitalgesellschaft, die im Kaufpreis vergüteten stillen Reserven abzuschreiben und in der Zukunft zur Steuerminderung bzw. -stundung zu nutzen. An diesen rechtsformspezifischen Vorteil der Personengesellschaft knüpft die vorliegende Arbeit an und untersucht, ob die steuerlichen Auswirkungen der Ergänzungsbilanz den Unternehmenswert der Personengesellschaft beeinflussen. Die hierzu vorgenommene Untersuchung ist bewusst umfassend konzipiert. Nach Darstellung der Grundlagen des Steuerrechts und der Bewertungslehre wird daher zunächst die Frage erörtert, ob ein Einfluss „dem Grund nach“ gegeben ist. Für die Fälle, in denen ein solcher Einfluss existiert, wird anschließend geklärt, in welchem Ausmaß dieser den Unternehmenswert der Personengesellschaft beeinflusst. Zur Einbeziehung in das investitionstheoretische Bewertungskalkül und zur Bestimmung des Einflusses „der Höhe nach“ werden unterschiedliche Wege aufgezeigt. Hierbei wird deutlich, dass die Höhe des ergänzungsbilanzbedingten Steuervorteils von einer Reihe unterschiedlicher Werttreiber abhängig ist. Der Frage, in welchem Ausmaß einzelne Werttreiber in Abhängigkeit von ihrer individuellen Ausprägung für die Höhe des Einflusses ursächlich sind, wird in einer Sensitivitätsanalyse nachgegangen.
Finanzinstrumente Im Ifrs Abschluss Von Nicht Banken
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Author : Jürgen Stauber
language : de
Publisher: Springer-Verlag
Release Date : 2018-11-03
Finanzinstrumente Im Ifrs Abschluss Von Nicht Banken written by Jürgen Stauber and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-11-03 with Business & Economics categories.
Obwohl für die Rechnungslegung von Finanzinstrumenten keine branchenspezifischen IFRS-Vorschriften gelten, lassen sich in der Praxis wesentliche Unterschiede zwischen Banken und Nicht-Banken feststellen. Jürgen Stauber konzentriert sich auf die komplexen Regeln zur Bilanzierung und Offenlegung von Finanzinstrumenten bei Nicht-Banken (Industrie-, Handels-, Dienstleistungs-, Versorgungsunternehmen). Auch für diese Unternehmen sind Finanzinstrumente signifikante Posten in der Bilanz und damit von großer Bedeutung. Aus der Sicht eines Abschlusserstellers werden die einzelnen Vorschriften detailliert nach den für Nicht-Banken relevanten Instrumenten bzw. Sachverhalten (Zahlungsmittel, Forderungen, Darlehen, Wertpapiere, Unternehmensanteile, Zins- und Währungsswaps, Devisentermingeschäfte, Warentermingeschäfte, Anleihen, Finanzgarantien, Sicherheiten, Leasingverhältnisse, Absicherungen von Zins- und Währungsrisiken) vorgestellt und erklärt. Zahlreiche Beispiele aus der Bilanzierungspraxis illustrieren die Besonderheiten und vertiefen das Verständnis.
Eigenkapitalausweis Im Ifrs Abschluss
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Author : Michael Reuter
language : de
Publisher: Erich Schmidt Verlag GmbH & Co KG
Release Date : 2008
Eigenkapitalausweis Im Ifrs Abschluss written by Michael Reuter and has been published by Erich Schmidt Verlag GmbH & Co KG this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with categories.
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.
Preface To International Financial Reporting Standards
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Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2002
Preface To International Financial Reporting Standards 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 2002 with Accounting categories.
International Gaap 2019
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Author : Ernst & Young LLP
language : en
Publisher: John Wiley & Sons
Release Date : 2019-01-14
International Gaap 2019 written by Ernst & Young LLP 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 2019-01-14 with Business & Economics categories.
International GAAP® 2019 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context and providing insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching IFRS. Written by EYs financial reporting professionals from around the world, this three-volume guide to reporting under IFRS provides a global perspective on the application of IFRS. Complex technical accounting issues are explained clearly and IFRS is set in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world. The 2019 edition of International GAAP® has been fully revised and updated in order to: • Continue to investigate the many implementation issues arising as entities adopt IFRS 9 (Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers). • Explore the complex implementation issues arising as entities adopt, in 2019, IFRS 16 (Leases). • Include an updated chapter on the new insurance contracts standard IFRS 17 (Insurance Contracts), which reflects the recent discussions of the IASB’s Transition Resource Group on implementation issues raised, proposed narrow-scope amendments to IFRS 17 intended by the IASB, and also explores other matters arising as users prepare for the adoption of this standard. • Include an amended chapter on the revised Conceptual Framework, which was published in March 2018. The changes to the Conceptual Framework may affect the application of IFRS in situations where no standard applies to a particular transaction or event. • Address amended standards and new interpretations issued since the preparation of the 2018 edition. • Explain the many other initiatives that are currently being discussed by the IASB and by the IFRS Interpretations Committee and the potential consequential changes to accounting requirements. • Provide insight on the many issues relating to the practical application of IFRS, based on the extensive experience of the book’s authors in dealing with current issues.
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.
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.