Private Und Ffentliche Rechnungslegung
DOWNLOAD
Download Private Und Ffentliche Rechnungslegung PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Private Und Ffentliche Rechnungslegung 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
Private Und Ffentliche Rechnungslegung
DOWNLOAD
Author : Franz Wagner
language : de
Publisher: Springer-Verlag
Release Date : 2009-02-14
Private Und Ffentliche Rechnungslegung written by Franz Wagner and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-02-14 with Business & Economics categories.
Dieser Sammelband ist Prof. Dr. Hannes Streim zu seinem 65. Geburtstag gewidmet. Die von hervorragenden Fachvertretern aus Wissenschaft und Praxis diskutierten Themen reichen von Rechnungslegung und Management öffentlicher Unternehmen und Gebietskörperschaften hin zu aktuellen Fragestellungen der nationalen und internationalen Rechnungslegung und decken somit das weit gefasste Forschungsinteresse des Jubilars ab.
Accounting And Financial Reporting Challenges For Government Non Profits And The Private Sector
DOWNLOAD
Author : Albuquerque, Fábio
language : en
Publisher: IGI Global
Release Date : 2023-05-18
Accounting And Financial Reporting Challenges For Government Non Profits And The Private Sector written by Albuquerque, Fábio and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-05-18 with Business & Economics categories.
To follow the macroeconomic scenario in which the entities are inserted, financial reporting is constantly evolving. In addition to the topics that need to be considered, there is also an evolution in how the report itself is produced and analyzed where technological developments exert a permanent influence on the process. Several of the trending topics do not fall within the jurisdiction of the competent authorities. The needs of the users of the report also influence the form and content of the report as an element that also changes over time. Accounting and Financial Reporting Challenges for Government, Non-Profits, and the Private Sector addresses the latest accounting topics and their practical and educational relations with local and international regulations, standards, and practices. It deals with new challenges and trends in accounting and reporting for organizations from different institutional sectors, including private, public, and non-profit ones. Covering topics such as creative accounting, financial reporting, and stakeholder participation, this premier reference source is an excellent resource for accountants, government officials, business leaders, managers, policymakers, students and educators of higher education, librarians, researchers, and academicians.
Public Sector Accounting
DOWNLOAD
Author : Tjerk Budding
language : en
Publisher: Routledge
Release Date : 2014-08-13
Public Sector Accounting written by Tjerk Budding and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-08-13 with Business & Economics categories.
As change sweeps across the public sector, a huge range of accounting and financial management challenges are created. This textbook analyses the reforms that are being introduced to deal with these challenges and their global impact on the public sector. Readers are provided with an international overview of government accounting, reporting, management control, cost accounting, budgeting and auditing. In explaining how innovative financial management tools are utilized in the public sector, the authors address a number of emerging issues: Harmonization trends in public financial management and International Public Sector Accounting Standards (IPSASs) Financial reporting and consolidated financial statements in the public sector Public sector management accounting and control methods Financial and performance auditing in the public sector This concise and accessible textbook will be core reading for public sector accounting and financial management students and will also be required reading for students of public management and administration more generally. Managers, accountants, consultants and auditors working in the public sector will also find the book a useful reference.
Neues Ffentliches Rechnungswesen
DOWNLOAD
Author : Dietrich Budäus
language : de
Publisher: Springer-Verlag
Release Date : 2013-07-02
Neues Ffentliches Rechnungswesen written by Dietrich Budäus 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.
Das Buch bietet einen aktuellen Überblick über den Stand und die Entwicklungsperspektiven des öffentlichen Rechnungswesens im internationalen Vergleich.
Public Sector Accounting And Auditing In Europe
DOWNLOAD
Author : I. Brusca
language : en
Publisher: Springer
Release Date : 2016-02-03
Public Sector Accounting And Auditing In Europe written by I. Brusca and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-02-03 with Political Science categories.
The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).
Neue Ffentliche Rechnungslegung
DOWNLOAD
Author : Andreas Glöckner
language : de
Publisher: Nomos Verlagsgesellschaft
Release Date : 2014
Neue Ffentliche Rechnungslegung written by Andreas Glöckner and has been published by Nomos Verlagsgesellschaft this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
Due to federalism and wide-spread responsibilities German Public Sector Accounting shows a picture of vast heterogeneity. Enduring discussions on the European Union level on harmonizing accrual accounting for all member states and their regional and local territorial authorities have to be taken into consideration, too. Therefore, this volume aims at developing - de lege ferenda - a conceptual base suitable for the accounting of the German federal level, the German "Lander", and municipalities in Germany. The specific economic, political and legal environment of German territorial authorities provides a starting point for deducing stakeholders of Public Sector Accounting as well as the conflicts of interest between them. A system of objectives and - in accordance with the German accounting tradition - accounting principles is thereupon defined by applying logic consistency and terminological accuracy. The German Commercial Code ("HGB"), the IFRS, and the IPSAS serve as reference models as the author reflects on so far prevailing scientific positions. The work contributes to the current debate on reforming Public Sector Accounting in Europe.
Die Rechnungslegung In Gebietsk Rperschaften Nach Nationalen Und Internationalen Normen
DOWNLOAD
Author : Andreas Schaaf
language : de
Publisher: GRIN Verlag
Release Date : 2009
Die Rechnungslegung In Gebietsk Rperschaften Nach Nationalen Und Internationalen Normen written by Andreas Schaaf 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 with Business & Economics categories.
Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Universität Hamburg (Department Wirtschaft und Politik), Veranstaltung: Rechnungslegung in Gebietskörperschaften, Sprache: Deutsch, Abstract: "Gebietskörperschaften haben über die ordnungsgemäße Verwendung der ihr zur Verfügung stehenden Mittel Rechnung zu legen." Um dieses umzusetzen wird und wurde in den meisten Gebietskörperschaften die klassische Kameralistik als Rechnungswesen genutzt. "Die Kameralistik liefert als reine Geldverbrauchsrechnung keine Informationen über Kosten und Leistungen, über Vermögen und alle Schulden sowie deren Veränderung. In Wissenschaft und Praxis besteht inzwischen Konsens, dass das Rechnungswesen zu einem Ressourcenverbrauchskonzept auf Basis der Doppik zu reformieren ist, um auch die nicht zahlungswirksamen Ressourcenverbräuche abbilden zu können." Die Anfang der 90er Jahre unter dem Schlagwort "Neues Steuerungsmodell" eingeleitete Reform der Kommunen in Deutschland beinhaltet, unter anderem auch die Umstellung des Haushalts- und Rechnungswesen innerhalb der Kommunen. "Im Zentrum des neuen Rechnungswesens steht ein neuer Haushaltsausgleichsgrundsatz, wonach nicht mehr die Ausgaben durch Einnahmen zu decken sind, sondern die Aufwendungen durch Erträge. Insofern wird sich ein Wechsel von einem Geldverbrauchskonzept zu einem Ressourcenverbrauchskonzept vollziehen." Um ein tatsächliches, transparentes Bild über die Vermögens-, Finanz- und Ertragslage einer Gebietskörperschaft bereitzustellen, bedarf es jedoch nicht nur einzig der Umstellung in der jeweiligen Kommunalverwaltung sondern es müssen alle öffentlichen Unternehmen in privat- und öffentlich-rechtlichen Rechtsformen, der Kommune mit einbezogen werden. Es sollte also ein "öffentlicher Konzernabschluss" erstellt werden. "D.h. die Einzelabschlüsse aller dezentralen Organisationseinheiten sind mit dem der Verwaltung zu einem aggregierten Gesamtabschluss zusammenzufassen." Um eine
Managing Reality
DOWNLOAD
Author : Cheryl R. Lehman
language : en
Publisher: Emerald Group Publishing
Release Date : 2013-10-08
Managing Reality written by Cheryl R. Lehman 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 2013-10-08 with Business & Economics categories.
The 16th volume scrutinizes the role and influence of accounting within the social struggles of our time, in fields such as ethics, sustainability, and education. The research reveals the ability of using the discipline as a tool for affirmation and empowerment within governance, politics, and social practice.
Ffentliche Rechnungslegung Von Der Kameralistik Zur Doppik
DOWNLOAD
Author : Dieter Engels
language : de
Publisher:
Release Date : 2010
Ffentliche Rechnungslegung Von Der Kameralistik Zur Doppik written by Dieter Engels and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.
Ffentliche Rechnungslegung Von Der Kameralistik Zur Doppik
DOWNLOAD
Author : Jörg Balk
language : de
Publisher:
Release Date : 2010
Ffentliche Rechnungslegung Von Der Kameralistik Zur Doppik written by Jörg Balk and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.
