Stille Reserven Im Jahresabschluss Bildung Aufl Sung Erkennbarkeit
DOWNLOAD
Download Stille Reserven Im Jahresabschluss Bildung Aufl Sung Erkennbarkeit PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Stille Reserven Im Jahresabschluss Bildung Aufl Sung Erkennbarkeit 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
Stille Reserven Im Jahresabschluss Bildung Aufl Sung Erkennbarkeit
DOWNLOAD
Author : Patrick Rieger
language : de
Publisher:
Release Date : 2011-03-10
Stille Reserven Im Jahresabschluss Bildung Aufl Sung Erkennbarkeit written by Patrick Rieger and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-03-10 with Business & Economics categories.
Studienarbeit aus dem Jahr 2003 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Hamburger Fern-Hochschule, 15 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: INHALTSVERZEICHNIS ABK RZUNGSVERZEICHNIS 3 1 EINF HRUNG IN DAS THEMA 4 2 BEGRIFF DER STILLEN RESERVEN 4 2.1 Definition der stillen Reserven 4 2.2 Stille Reserven im weiteren Sinne 4 2.3 Stille Reserven im engeren Sinne 4 2.4 Abgrenzung zu offenen R cklagen 5 3 ARTEN STILLER RESERVEN 5 3.1 Stille Zwangsreserven 5 3.2 Stille Sch tzungsreserven 5 3.3 Stille Willk rreserven 6 3.4 Stille Ermessensreserven 6 4 STILLE RESERVEN IN DER HANDELSBILANZ UND STEUERBILANZ 6 4.1 Die Zul ssigkeit stiller Reserven in der Handels- und Steuerbilanz 6 4.2 Die Vereinbarkeit stiller Reserven mit den Zielsetzungen von Handels- und Steuerbilanz 8 4.3 Bildung und Entstehung stiller Reserven 9 4.3.1 Entstehung durch niedrigere Bewertung von Verm gensgegenst nden 9 4.3.2 Entstehung durch Nichtaktivierung aktivierungsf higer Verm gensgegenst nde 10 4.3.3 Entstehung durch Unterlassen der Zuschreibung von Wertsteigerungen 10 4.4 Die Aufl sung von stillen Reserven 10 5 STILLE RESERVEN ALS INSTRUMENT DER BILANZPOLITIK 11 5.1 Kritische Betrachtung der stillen Reserven 11 5.1.1 Betriebswirtschaftliche Kritik an den stillen Reserven 11 5.1.2 Volkswirtschaftliche Kritik an den stillen Reserven 12 5.2 Vorteile der stillen Reservenpolitik 13 5.3.1 Die quantitative Erfolgskorrekturrechnung 14 5.3.2 Die qualitative Erfolgskorrekturrechnung 15 5.3.3 Die Auswertung der B rsenkursentwicklung 16 6 VERGLEICH DER BEHANDLUNG STILLER RESERVEN NACH INTERNATIONALEN ABSCHL SSEN 16 6.1 Stille Reserven im IAS-Abschluss 16 6.2 Stille Reserven im US-GAAP-Abschluss 17 ZUSAMMENFASSUNG 19 LITERATURVERZEICHNIS 20
Taschenbuch F R Mitglieder Von Aufsichtsrat Und Vorstand Der Ag
DOWNLOAD
Author : Otto Mutze
language : de
Publisher: Springer-Verlag
Release Date : 2013-07-29
Taschenbuch F R Mitglieder Von Aufsichtsrat Und Vorstand Der Ag written by Otto Mutze and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-29 with Law categories.
Das vorliegende Taschenbuch hat es sich zur Auf gabe gemacht, wichtige Gebiete zu behandeln, die mit der Führung einer Aktiengesellschaft zusammen hängen. Auf diese Weise wollen wir den leitenden Herren eine schnelle Information zur Erleichterung bestimmter sofort zu treffender Entscheidungen geben. Die Mitglieder des Aufsichtsrates und des Vorstandes wollen auch über spezielle Dinge, die ihr eigenes Rechtsverhältnis zur AG betreffen, Bescheid wissen (u. a. Risiken, dienstliche Befugnisse, Haftung, steuerliche Folgen usw.). Sicherlich kann das Taschenbuch seiner Natur nach nicht auf alle Fragen eingehen, jedoch hoffen wir, mit dieser Auswahl der Beiträge eine von Freunden unseres Verlages oft erbetene Zusammenfassung zu bieten. Wir wären unseren Lesern dankbar, wenn wir aus der Unternehmungspraxis Anregungen erhielten, die wir bei der Neuauflage des Taschenbuches berück sichtigen we1·den. Ihre Taschenbuch-Redaktion Mitarbeiter dieses Taschenbuches: (in alphabetischer Reihenfolge) Prof. Dr. H. Albach, Bonn Dr. H. Ja n b er g, Vorstandsmitglied der Deutschen Bank, Düsseldorf Prof. Dr. Dr. h. c. Dr. h. c. E.K o s i o l Berlin, Dr. 0. M u t e z, Wirtschaftsprüfer und Rechtsanwalt, Fachanwalt für Steuerrecht, Stuttgart-Deger1och Hans S c h 11 i i n g, Steuerrat, Frankfurt/M.
Die Rechnungslegungsvorschriften Des Aktiengesetzes 1965
DOWNLOAD
Author : Adalbert Steinbach
language : de
Publisher: Springer-Verlag
Release Date : 2013-03-08
Die Rechnungslegungsvorschriften Des Aktiengesetzes 1965 written by Adalbert Steinbach and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-08 with Law categories.
Einleitende Gedanken und Bemerkungen zum Thema.- 1. Einführung in die Problematik.- 2. Die Hauptschwierigkeit.- 3. Die der Untersuchung zugrundeliegende Konzeption.- 4. Spezielle Probleme beim Aufbau eines GoB-Systems.- 5. In eigener Sache.- 1. Abschnitt.- 1. Formale Grundprobleme der Ermittlung von „Grundsätzen ordnungsmäßiger Buchführung".- 1.0. Historische Entwicklung der Auffassungen bezüglich der Ermittlung der Grundsätze.- 1.0.0. Traditionelle Auffassung (Thesis): Die GoB sind Tatbestände und somit induktiv zu ermitteln.- 1.0.1. Neuere Auffassung (Antithesis): Die GoB sind als Gebote ded.
Handbuch B Rgerbeteiligung
DOWNLOAD
Author : Patrizia Nanz
language : de
Publisher:
Release Date : 2012
Handbuch B Rgerbeteiligung written by Patrizia Nanz and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Internet categories.
Bank Archiv
DOWNLOAD
Author :
language : de
Publisher:
Release Date : 1916
Bank Archiv written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1916 with Banks and banking categories.
Federal Income Taxation
DOWNLOAD
Author : Michael D. Rose
language : en
Publisher: West Academic Publishing
Release Date : 1988
Federal Income Taxation written by Michael D. Rose and has been published by West Academic Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with Business & Economics categories.
Rev. edition of : The law of Federal income taxation / by John C. Chommie. 2nd ed. 1973.
The Federal Income Tax
DOWNLOAD
Author : Robert Murray Haig
language : en
Publisher: Wentworth Press
Release Date : 2019-03-05
The Federal Income Tax written by Robert Murray Haig and has been published by Wentworth Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-05 with Business & Economics categories.
This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Universities In Change
DOWNLOAD
Author : Andreas Altmann
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-09-13
Universities In Change written by Andreas Altmann 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 2012-09-13 with Business & Economics categories.
Universities find themselves in dynamic change. They are confronted with growing expectations from their stakeholders, increasing international competition, and new technological challenges. Featuring insights and in-depth case studies from leading researchers and university decision makers from around the world, this book argues that institutions of higher education, in order to be successful, have to actively reflect on circumstances, visions, and strategies to master the future. Drawing from their experiences across a diverse array of institutions in Europe, Asia, and the Americas, the authors explore the pressures on today’s universities and the opportunities for excelling in the contest for resources. They discuss operational issues, such as strategic management, IT governance, leadership development, and entrepreneurial culture, and broader concerns, such as the roles and responsibilities of universities in promoting technology transfer and economic and social development. The result is a resource that not only reveals and analyzes universities from an organizational perspective, but presents best practice models and concrete inspiration for management and policymaking.
Revolution In Rojava
DOWNLOAD
Author : Michael Knapp (Historian)
language : en
Publisher: Pluto Press (UK)
Release Date : 2016
Revolution In Rojava written by Michael Knapp (Historian) and has been published by Pluto Press (UK) this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Kurds categories.
"Surrounded by enemies including ISIS and hostile Turkish forces, the people in Syria’s Rojava region are carving out one of the most radically progressive societies on the planet. Visitors have been astounded by the success of their project, a communally organised democracy which considers women’s equality indispensable, has a deep-reaching ecological policies, and rejects reactionary nationalist ideology. This form of organization, labeled democratic confederalism, is both fiercely anti-capitalist and boasts a self-defense capacity which is keeping ISIS from their gates. Drawing on their own firsthand experiences of working and fighting in the region, the authors provide the first detailed account of a revolutionary experiment and a new vision of politics and society in the Middle East and beyond"--Back cover.
Becoming An Entrepreneur
DOWNLOAD
Author : Susanne Weber
language : en
Publisher: Springer
Release Date : 2014-05-05
Becoming An Entrepreneur written by Susanne Weber and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-05-05 with Education categories.
This book provides new insights into the important field of Entrepreneurship Education. The editors pick up Fayolle’s invitation: “How can we learn from ‘institutional’ culture?” and translate it to a variety of aspects of learning to start-up. From the perspective of Human Resource Education and Management (Wirtschaftspädagogik) the authors shed light into the socio-cultural system of entrepreneurship education. They start with mapping out its challenges. They discuss context factors like political regimes affecting entrepreneurial activities, consider goals including moral awareness, introduce ideas of modeling entre- and intrapreneurial competencies, suggest teaching-learning-strategies, discuss evaluation procedures and introduce case studies of entrepreneurship education in different countries for different study levels. All in all this book stimulates and supports the challenges of educators, students, and practitioners (human resource managers, consultants, principals, teachers, and trainers) to introduce into the varying contexts of entrepreneurship education content specific, procedural, causal elements necessary for starting and maintaining an enterprise.