Reporting Internationaler Unternehmen
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Reporting Internationaler Unternehmen
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Author : Karsten Kammer
language : de
Publisher: Springer-Verlag
Release Date : 2005-05-30
Reporting Internationaler Unternehmen written by Karsten Kammer and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-05-30 with Business & Economics categories.
Die Einführung der International Financial Reporting Standards am 1. Januar 2005 markiert einen Meilenstein in der Harmonisierung des Gesellschaftsrechts in der Europäischen Union und ist ein weiterer Schritt auf dem Weg zu einem globalen Finanz- und Kapitalmarkt. Die vorliegende Arbeit analysiert die Auswirkungen dieser Umwälzungen auf das Reporting internationaler Unternehmen. Ergänzt wird die Untersuchung durch umfassende Fallstudien zum Reporting von sechs deutschen Konzernen. Das Buch richtet sich an Studenten und Dozenten der Fachgebiete Internationales Management, Unternehmensführung, Controlling und Rechnungswesen sowie an Praktiker im Controlling und Rechnungswesen internationaler Unternehmen, Wirtschaftsprüfer und Unternehmensberater.
Der International Financial Reporting Standard F R Kleine Und Mittlere Unternehmen
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Author : Veronica Bláha
language : de
Publisher:
Release Date : 2011
Der International Financial Reporting Standard F R Kleine Und Mittlere Unternehmen written by Veronica Bláha and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with categories.
Diese Diplomarbeit befasst sich mit dem International Financial Reporting Standard für kleine und mittlere Unternehmen. Zu Beginn wird auf die Entstehung des IFRS für KMUs eingegangen, im Detail auf den Anstoß des IASC zur Entwicklung des Standards und in weiterer Folge auf seine Entwicklung. Danach liegt das Hauptaugenmerk auf dem Anwendungsbereich, den Grundsätzen, der Bewertung und den Komponenten des Abschlusses nach IFRS für KMUs. Es werden einige Abschnitte des Standards vertiefend behandelt. Abschließend wird der im Jahr 2009/2010 stattgefundenen Konsultation zum IFRS für KMUs verstärkte Aufmerksamkeit geschenkt. Die methodische Vorgehensweise beruht vor allem auf einer intensiven Literaturrecherche zu vorliegendem Thema. Es wurden Fachbücher sowie aktuelle Internetquellen zur Gestaltung der Diplomarbeit herangezogen. Die Reaktionen auf den IFRS für KMUs von den Mitgliedstaaten der EU können als positiv angesehen werden, obwohl ein weiterer Überarbeitungsbedarf festgestellt wird. Österreich hingegen sieht den neuen Standard sehr kritisch. Die überwiegende Mehrheit der österreichischen Antworten auf die Konsultation fielen negativ aus. Die Regelungen des IFRS für KMUs werden für die Anwendung in Österreich als nicht praktikabel angesehen, ein weiterer Überarbeitungsbedarf wird dringend angeraten.*****This study is about the International Financial Reporting Standard for small and medium-sized entities. At the beginning the focus is on the development of the IFRS for SMEs, in detail on the initiation of the IASC for the progression of the Standard and ensuing on its development. After that the study goes into detail about the application area, the basic principles, the valuation and the components of a financial statement according to IFRS for SMEs. Some sections of the Standard will be shown in-depth. Concluding the study is about the consultation on the IFRS for SMEs, which took place in 2009/2010. The findings result basically from primary data like books and up-to-date internet sources. There have been positive reactions from the member states of the EU on the Standard. However they locate the need to further adapt the IFRS für SMEs to the needs of small and medium-sized entities. In contrast to that, Austrias opinion on the standard is rather critical. Most of the answers on the consultation were negative. The regulations do not seem to be feasible in Austria, moreover the companies give advice on how to extensively work the Standard over.
Reporting Internationaler Unternehmen
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Author : Karsten Kammer
language : de
Publisher: Gabler Verlag
Release Date : 2005-06-13
Reporting Internationaler Unternehmen written by Karsten Kammer and has been published by Gabler Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-06-13 with Business & Economics categories.
Die Einführung der International Financial Reporting Standards am 1. Januar 2005 markiert einen Meilenstein in der Harmonisierung des Gesellschaftsrechts in der Europäischen Union und ist ein weiterer Schritt auf dem Weg zu einem globalen Finanz- und Kapitalmarkt. Die vorliegende Arbeit analysiert die Auswirkungen dieser Umwälzungen auf das Reporting internationaler Unternehmen. Ergänzt wird die Untersuchung durch umfassende Fallstudien zum Reporting von sechs deutschen Konzernen.
Ifrs
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Author : Quelle Wikipedia
language : en
Publisher: University-Press.org
Release Date : 2013-09
Ifrs written by Quelle Wikipedia and has been published by University-Press.org this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-09 with categories.
Dieser Inhalt ist eine Zusammensetzung von Artikeln aus der frei verfugbaren Wikipedia-Enzyklopadie. Seiten: 37. Kapitel: International Financial Reporting Standards, International Financial Reporting Standard 9, Latente Steuern, International Accounting Standard 30, International Accounting Standard 39, International Financial Reporting Standard for small and medium-sized entities, Liste der International Financial Reporting Standards, International Accounting Standards Committee, International Financial Reporting Standard 3, Hedge Accounting, International Financial Reporting Standard 4, Einzelwertberichtigung, International Accounting Standard 17, International Accounting Standard 38, International Accounting Standard 16, International Financial Reporting Standard 7, International Accounting Standard 11, International Accounting Standard 18, International Accounting Standard 36, International Accounting Standard 40, Portfoliowertberichtigung, International Accounting Standard 2, Kategorie, International Accounting Standards Board, International Financial Reporting Standard 2, International Accounting Standard 10, International Accounting Standard 20, Unwinding, International Accounting Standards Committee Foundation, Werthaltigkeitstest, Norwalk Agreement, International Accounting Standard 7, International Financial Reporting Standard 5, Loss Identification Period, Landerwertberichtigung, International Financial Reporting Interpretations Committee, International Accounting Standard 21, Standard Advisory Council. Auszug: Die International Financial Reporting Standards (IFRS) sind internationale Rechnungslegungsvorschriften fur Unternehmen, die vom International Accounting Standards Board (IASB) herausgegeben werden. Sie sollen losgelost von nationalen Rechtsvorschriften die Aufstellung international vergleichbarer Jahres- und Konzernabschlusse regeln. Die IFRS werden von zahlreichen Landern zumindest fur kapitalmarktorientierte Unternehmen...
Innovation And International Corporate Growth
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Author : Alexander Gerybadze
language : en
Publisher: Springer Science & Business Media
Release Date : 2010-07-17
Innovation And International Corporate Growth written by Alexander Gerybadze and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-07-17 with Business & Economics categories.
Research and development (R&D) as well as innovation are the drivers of change and the key determinants of growth in many industry and service sectors. In spite of the financial turmoil and restructuring of the world economy after 2008, investment in R&D is expected to grow further. Innovation competence will continue to be a major success factor for internationally operating companies. The book presents a state-of-the-art account of innovation management and the role of R&D and innovation strategy for corporate growth and renewal. It follows a top-down approach starting from corporate strategy, and describes the effective integration of corporate R&D, business unit projects and operational performance improvements. The book offers portraits of leading innovators and high-performing corporations and provides a rich collection of best-practice examples.
International Law Reports
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Author : E. Lauterpacht
language : en
Publisher: Cambridge University Press
Release Date : 1986-01-04
International Law Reports written by E. Lauterpacht and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1986-01-04 with Law categories.
International Law Reports is the only publication in the world wholly devoted to the regular and systematic reporting in English of courts and arbitrators, as well as judgements of national courts.
International Classification Of Financial Reporting
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Author : Christopher Nobes
language : en
Publisher: Routledge
Release Date : 2014-08-07
International Classification Of Financial Reporting written by Christopher Nobes and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-08-07 with Business & Economics categories.
Financial reporting practices differ widely between countries and this has far-reaching implications for multinational businesses. Over more than a century, there have been attempts to classify countries into groups by similarities of practices. With the recent spread of International Financial Reporting Standards, it might appear that classification is largely of historical interest, but this is not the case, for several reasons explained in this book. Christopher Nobes offers a critical analysis of the many previous accounting classifications, having drawn lessons from other fields of science and social science. Revised and updated to reflect the IFRS era, the book discusses how old classifications are reflected in today’s international differences in practice under IFRS. It concludes with a discussion on the most useful classifications, and how classifications can still be relevant in the era of international standards. This book will be essential for academics, postgraduates and undergraduates in international accounting, accounting theory and to international accounting professionals.
General Reports Of The Xviith Congress Of The International Academy Of Comparative Law
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Author : Katharina Boele-Woelki
language : en
Publisher: Eleven International Publishing
Release Date : 2007
General Reports Of The Xviith Congress Of The International Academy Of Comparative Law written by Katharina Boele-Woelki and has been published by Eleven International Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Comparative law categories.
This work contains the General Reports presented at the XVIIth Congress of the International Academy of Comparative Law (IACL), which was held in July 2006 in Utrecht. A wide variety of topics is covered in this collection, ranging from liability of judges to competition law. The book provides an interesting assessment of the development of comparative law in recent decades and shows the growing importance of comparative law in various disciplines of law.
International Business Scholarship
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Author : Jean J. Boddewyn
language : en
Publisher: Emerald Group Publishing
Release Date : 2008-06-20
International Business Scholarship written by Jean J. Boddewyn 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 2008-06-20 with Business & Economics categories.
The AIB Fellows Group includes top researchers, educators, and administrators in the IB field. This book covers the growth of several functional areas (marketing, advertising, and finance). It reviews problems of methodological rigor in IB research. It also traces the history and evolution of IB studies.
Der Internationalisierungsprozess Von Unternehmen
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Author : Markus Christian Simon
language : de
Publisher: Springer-Verlag
Release Date : 2007-03-27
Der Internationalisierungsprozess Von Unternehmen written by Markus Christian Simon and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-03-27 with Business & Economics categories.
Markus Christian Simon erarbeitet die Grundlagen einer ressourcenorientierten Sichtweise von Internationalisierungsprozessen und entwickelt einen ökonomischen Bezugsrahmen. Es wird deutlich, dass aufgrund der idiosynkratischen Ressourcenausstattung von Unternehmen Internationalisierungsprozesse unternehmensspezifisch verlaufen. Allerdings existieren auf aggregierter Ebene typische Arten von Prozessen und Unternehmen können zwischen diesen wechseln. Der Zeitablauf der Internationalisierung wird durch die Fähigkeit bestimmt, relevante Ressourcen zu erkennen und sich diese anzueignen.
