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Aktuelle Entwicklungen In Ifrs Unter Besonderer Berucksichtigung Der Ruckstellungen Nach Ed Ias 37
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Book Synopsis Aktuelle Entwicklungen in IFRS unter besonderer Berücksichtigung der Rückstellungen nach ED IAS 37 by : Iryna Golodna
Download or read book Aktuelle Entwicklungen in IFRS unter besonderer Berücksichtigung der Rückstellungen nach ED IAS 37 written by Iryna Golodna and published by diplom.de. This book was released on 2010-01-05 with total page 89 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Einleitung: Eine verstärkte Internationalisierung der Unternehmenstätigkeit und eine Globalisierung der Kapitalmärkte führen dazu, dass in ausländische Märkte mehr investiert wird. Es ist ein großes Hindernis für die Abschlusserstellung, wenn jedes Land seine eigenen Rechnungslegungsvorschriften anwenden will. Daher wurden Standards erforderlich, die unterschiedliche internationale Rechnungslegungssysteme vereinheitlichen und eine harmonisierte Zusammenarbeit unter den international tätigen Unternehmen ermöglichen. Im Jahre 2002 begann mit der Zielsetzung, eine Konvergenz zwischen den International Financial Reporting Standards (IFRS) und den United States Generally Accepted Accounting Principles (US-GAAP) herbeizuführen, d.h. global einheitliche Rechnungslegungsstandards zu schaffen, die neue Entwicklungsphase der Rechnungslegung nach internationalen Vorschriften. Diese Phase ist durch eine umfangreiche Überarbeitungen bestehender Standards sowie die Veröffentlichung neuer Standards und Interpretationen gekennzeichnet und soll zur weltweiten Anerkennung internationaler Bilanzierungsstandards führen. Das International Accounting Standards Board (IASB) und das Financial Accounting Standards Board (FASB) bearbeiten in Rahmen des Konvergenzprojektes verschiedene Themengebiete in Form von einzelnen Projekten wie beispielweise das Business-Combinations- Projekt sowie das Short-term-Convergence-Projekt . Im Juni 2005 hat das IASB einen Exposure Draft (ED) zu Änderungen des International Accounting Standards 37 (IAS 37) Provisions, Contingent Liabilities and Contingent Assets zur Kommentierung vorgelegt mit dem Zweck, die bestehenden IFRS-Vorschriften für einzelne Rückstellungsarten an die US-GAAP-Vorschriften anzupassen. Vor allem sollten die Änderungen des IAS 37 und des IAS 19 die bestehenden Unterschiede zu dem Statement of Financial Accounting Standards 146 (SFAS 146) Accounting for Costs Associated with Exit or Disposial Activities bei der Bilanzierung von Restrukturierungskosten und Abfindungszahlungen beseitigen. Darüber hinaus werden die Bezeichnungen contingent liabilities und provision durch den Begriff non-financial liability ersetzt sowie der Begriff contingent asset abgeschafft. Außerdem sollen die Ansatz- und Bewertungsregeln für non-financial liabilities stark modifiziert werden. Im Mittelpunkt des ED IAS 37 stehen die Abschaffung des Ansatzkriteriums der Mindestwahrscheinlichkeit der Inanspruchnahme und [...]
Book Synopsis Rückstellungen nach IFRS by : Friederike Maier
Download or read book Rückstellungen nach IFRS written by Friederike Maier and published by . This book was released on 2009 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Year 2000 written by Herman Kahn and published by . This book was released on 1967 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Scenario Techniques by : Ute Von Reibnitz
Download or read book Scenario Techniques written by Ute Von Reibnitz and published by McGraw-Hill Companies. This book was released on 1989-01-01 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis How Do You Know? by : Russell Hardin
Download or read book How Do You Know? written by Russell Hardin and published by Princeton University Press. This book was released on 2009-04-26 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: How do ordinary people come to know or believe what they do? You might think I am acting irrationally--against my interest or my purpose--until you realize that what you know and what I know differ significantly. My actions, given my knowledge, might make eminently good sense. Of course, this pushes our problem back one stage to assess why someone knows or believes what they do. That is the focus of this book. Russell Hardin supposes that people are not usually going to act knowingly against their interests or other purposes. To try to understand how they have come to their knowledge or beliefs is therefore to be charitable in assessing their rationality. Hardin insists on such a charitable stance in the effort to understand others and their sometimes objectively perverse actions. -- Publisher details.
Download or read book Democracy written by Paul Cartledge and published by Oxford University Press. This book was released on 2016-03-03 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ancient Greece first coined the concept of "democracy", yet almost every major ancient Greek thinker-from Plato and Aristotle onwards- was ambivalent towards or even hostile to democracy in any form. The explanation for this is quite simple: the elite perceived majority power as tantamount to a dictatorship of the proletariat. In ancient Greece there can be traced not only the rudiments of modern democratic society but the entire Western tradition of anti-democratic thought. In Democracy, Paul Cartledge provides a detailed history of this ancient political system. In addition, by drawing out the salient differences between ancient and modern forms of democracy he enables a richer understanding of both. Cartledge contends that there is no one "ancient Greek democracy" as pure and simple as is often believed. Democracy surveys the emergence and development of Greek politics, the invention of political theory, and-intimately connected to the latter- the birth of democracy, first at Athens in c. 500 BCE and then at its greatest flourishing in the Greek world 150 years later. Cartledge then traces the decline of genuinely democratic Greek institutions at the hands of the Macedonians and-subsequently and decisively-the Romans. Throughout, he sheds light on the variety of democratic practices in the classical world as well as on their similarities to and dissimilarities from modern democratic forms, from the American and French revolutions to contemporary political thought. Authoritative and accessible, Cartledge's book will be regarded as the best account of ancient democracy and its long afterlife for many years to come.
Book Synopsis IFRS as global standards : a pocket guide : 2014 by : Paul Pacter
Download or read book IFRS as global standards : a pocket guide : 2014 written by Paul Pacter and published by . This book was released on 2014 with total page 195 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Judgment and Decision Making in Accounting by : Sarah E. Bonner
Download or read book Judgment and Decision Making in Accounting written by Sarah E. Bonner and published by Prentice Hall. This book was released on 2008 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique first edition is the only book on the market that delivers a contemporary synthesis of both psychology and accounting literature related to judgment and decision making. Judgment and Decision Making in Accounting is structured around an innovative framework that provides a unique way of thinking about JDM projects and organizing JDM research. Developed based on many years of teaching and research on accounting JDM, this unique framework succinctly describes the key issues in accounting JDM research, enabling readers to more quickly assimilate the vast material related to those issues. The framework also provides a basis to help readers evaluate their own current JDM research ideas, as well as generate further research questions.
Book Synopsis Interpretation of Law in the Global World: From Particularism to a Universal Approach by : Joanna Jemielniak
Download or read book Interpretation of Law in the Global World: From Particularism to a Universal Approach written by Joanna Jemielniak and published by Springer. This book was released on 2014-10-31 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Capturing the Change: Universalising Tendencies in Legal Interpretation Joanna Jemielniak and Przemys aw Mik aszewicz International and supranational integration on the European continent, as well as the harmonisation of the rules of international trade and the accompanying dev- opment and global popularity of the resolution of commercial disputes through arbitration, constantly exerts a considerable in uence on modern legal systems. The sources of each of these phenomena are different, and their action is dissimilar. Each can be described as reaching either from the top to the bottom, through the direct involvement of interested States and consequently affecting their internal legal s- tems (international and supranational integration; harmonisation of trade regulations through public international law instruments), or bottom-up, as a result of activity by private parties, leading to the achievement of uniform practices and standards (ar- tration, lex mercatoria). Nonetheless, they both enrich national legal cultures and contribute to transgressing the limits of national (local) particularisms in creating, interpreting and applying the law. The aim of this book is to demonstrate how these processes have in uenced the interpretation of law, how they have shaped the methods and techniques of the interpretation and with what consequences for the outcomes of the interpretative procedures. In assessing the extent of this in uence, due regard must be paid to the fact that the interpretation of law is not, in principle, directly determined by the provisions of law itself.
Book Synopsis Das neue Kartellgesetz by : Philipp Zurkinden
Download or read book Das neue Kartellgesetz written by Philipp Zurkinden and published by . This book was released on 2004 with total page 441 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Understanding the Theory and Design of Organizations by : Richard L. Daft
Download or read book Understanding the Theory and Design of Organizations written by Richard L. Daft and published by Thomson. This book was released on 2007 with total page 533 pages. Available in PDF, EPUB and Kindle. Book excerpt: Richard Daft's best-selling text, ORGANIZATION THEORY AND DESIGN, integrates the most recent thinking about organizations, classic ideas and theories, and real world practice, in a way that is interesting and enjoyable for students. Throughout the text, detailed examples illustrate how companies are coping in the rapidly changing, highly competitive, international environment. It is one of the most systematic and well- organized texts in the market. It helps students and managers prepare for the challenges they will face in the real world. This edition provides a thorough revision to showcase current examples and research alongside time-tested information. While organization studies and real world examples are insightful for understanding organizations and solve real-world problems, Daft also integrates numerous features that give students opportunity to apply concepts and develop skills and insights.
Book Synopsis Mastering Import and Export Management by : Thomas Cook
Download or read book Mastering Import and Export Management written by Thomas Cook and published by AMACOM. This book was released on 2012-03-21 with total page 685 pages. Available in PDF, EPUB and Kindle. Book excerpt: With billions of dollars generated annually, importing and exporting is a potentially lucrative arena for growth—and a bewildering tangle of rules and regulations. Packed with hundreds of cost-effective strategies, ready-to-use forms, and valuable checklists, the second edition of Mastering Import & Export Management explains how to efficiently—and legally—navigate the complex world of international trade. From the big picture of pinpointing the best markets to the nitty-gritty of packing a container, this sweeping guide examines how to spot potential risks, apply quality control procedures, prepare documentation accurately, and more. This revised and updated edition addresses how best to handle recent crises like the earthquakes and tsunami in Japan, the economic downturn, or political instability in countries like Egypt, Tunisia, Bahrain, and Libya. It also covers every new compliance and security regulation, as well as evolving best practices, including: • C-TPAT guidelines • Incoterms • In-house compliance programs • Freight cost–reduction tips • Beefed-up TSA regulations • Improved technology options • President Obama’s new export initiatives. It’s an indispensable resource for today’s complex and changing global marketplace.
Book Synopsis Essentials of Economics by : Stanley L. Brue
Download or read book Essentials of Economics written by Stanley L. Brue and published by McGraw-Hill Europe. This book was released on 2013-02 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on the tremendous success of their best-selling Economics, Brue, McConnell, and Flynn have revised their one-semester approach in Essentials of Economics, 3e to provide a fresh alternative for the survey course. The result is a patient, substantive treatment of micro and macro topics appropriate for the introductory economics student, and fully integrated in the digital environment to provide instant remediation and feedback through McGraw-Hill's innovative assessment tool Connect Plus Economics. McGraw-Hill's adaptive learning component, LearnSmart, provides assignable modules that help students master core concepts in the course.
Book Synopsis Shut Up and Speak! by : John Sheirer
Download or read book Shut Up and Speak! written by John Sheirer and published by iUniverse. This book was released on 2002 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why does your mouth suddenly go dry, your throat tighten, your face get hot, and your knees buckle when you have to address a group of people? The old story goes that more people are afraid of public speaking than they are of death. So people at a funeral would prefer to be the person in the casket than the person delivering the eulogy! Shut up and speak means that you must stop dwelling on how difficult or frightening public speaking is. Shut up and speak means that you can't become a better public speaker simply by studying communications theory or relying on public speaking folk wisdom. This book gives you the guidance to "shut up" by tuning out all of the interference that doesn't help you become a better public speaker and to "speak" by throwing yourself whole-heartedly into speech-making.
Book Synopsis International Economics by : Steven L. Husted
Download or read book International Economics written by Steven L. Husted and published by HarperCollins College. This book was released on 1993 with total page 552 pages. Available in PDF, EPUB and Kindle. Book excerpt: A new edition of a standard textbook intended for students at the undergraduate or higher level with minimal prior coursework in economics. Solidly covers current developments in international economics and minimizes mathematics. Annotation copyright by Book News, Inc., Portland, OR
Book Synopsis Say It with Presentations: How to Design and Deliver Successful Business Presentations by : Gene Zelazny
Download or read book Say It with Presentations: How to Design and Deliver Successful Business Presentations written by Gene Zelazny and published by McGraw Hill Professional. This book was released on 2000-01-11 with total page 161 pages. Available in PDF, EPUB and Kindle. Book excerpt: Organize a powerful, effective business presentation and deliver it with style! Say it with Presentations helps you define why you're giving the presentation and the audience you need to convince. This compelling, comprehensive presentation toolkit tells you when, why, and how to use humor, and, yes, silence to get your points across...howto make the most of visuals...set up facilities and equipment...and rehearse to communicate your confidence, conviction and enthusiasm, and much, much more.
Book Synopsis SPSS 16.0 Guide to Data Analysis by : Marija J. Norušis
Download or read book SPSS 16.0 Guide to Data Analysis written by Marija J. Norušis and published by . This book was released on 2008 with total page 676 pages. Available in PDF, EPUB and Kindle. Book excerpt: The SPSS 16.0 Guide to Data Analysis is a friendly introduction to both data analysis and SPSS, the world's leading desktop statistical software package. Easy-to-understand explanations and in-depth content make this guide both an excellent supplement to other statistics texts and a superb primary text for any introductory data analysis course. With the SPSS 16.0 Guide to Data Analysis, you get a jump-start on describing data, testing hypotheses, and examining relationships using SPSS. Author Marija Noru is incorporates a wealth of data, including the General Social Survey and studies of Internet usage, opinions of the criminal justice system, marathon running times, library patronage, and the importance of manners. These data files are supplied with the book and are used throughout the examples and expanded chapter exercises. This unique combination of examples, exercises, and contemporary data gives you hands-on experience in analyzing data and makes learning about data analysis and statistical software relevant, unintimidating, and even fun! Data CD-ROM included.
