Das neue HGB

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Author :
Publisher : Erich Schmidt Verlag GmbH & Co KG
ISBN 13 : 9783503110988
Total Pages : 216 pages
Book Rating : 4.1/5 (19 download)

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Book Synopsis Das neue HGB by : Carsten Padberg

Download or read book Das neue HGB written by Carsten Padberg and published by Erich Schmidt Verlag GmbH & Co KG. This book was released on 2009-11-25 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: BilMoG und die Reform des HGB – Carsten Padberg, Thomas Padberg und Thomas Werner zeigen Ihnen das neue HGB und die Folgen für das Erstellen der Handelsbilanz auf, z.B.: optionaler Ansatz selbst geschaffener immaterieller Vermögenswerte, Bewertung von Finanzinstrumenten, Bewertung von Rückstellungen, Folgen für den Konzernabschluss. Sie erfahren sowohl typische „Knackpunkte“ bei der Bilanzierung als auch bilanzpolitische Möglichkeiten.

Rückstellungen im Vergleich

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Author :
Publisher :
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.:/5 (918 download)

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Book Synopsis Rückstellungen im Vergleich by :

Download or read book Rückstellungen im Vergleich written by and published by . This book was released on 2012 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Ansatz und Bewertung von sonstigen Rückstellungen nach dem Bilanzrechtsmodernisierungsgesetz (BilMoG) i. V. z. HGB

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Author :
Publisher :
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4.:/5 (17 download)

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Book Synopsis Ansatz und Bewertung von sonstigen Rückstellungen nach dem Bilanzrechtsmodernisierungsgesetz (BilMoG) i. V. z. HGB by : Gülsah Yavuz

Download or read book Ansatz und Bewertung von sonstigen Rückstellungen nach dem Bilanzrechtsmodernisierungsgesetz (BilMoG) i. V. z. HGB written by Gülsah Yavuz and published by . This book was released on 2010 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Rückstellungen nach BilMoG

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Author :
Publisher : Haufe-Lexware
ISBN 13 : 3648011553
Total Pages : 281 pages
Book Rating : 4.6/5 (48 download)

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Book Synopsis Rückstellungen nach BilMoG by : Felice-Alfredo Avella

Download or read book Rückstellungen nach BilMoG written by Felice-Alfredo Avella and published by Haufe-Lexware. This book was released on 2011-01-01 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: Das BilMoG hat die Regeln für die Bilanzierung von Rückstellungen erheblich verändert. Dieses Buch erklärt erstmals die Auswirkungen und zeigt, wie Sie Rückstellungen ansetzen und bewerten, ohne dass die Eigenkapitalquote des Unternehmens zu stark sinkt. Durch das BilMoG ergeben sich große Änderungen in der Bilanzierungspraxis. Welche das sind und wie die Folgen für den Umgang mit Rückstellungen aussehen, darüber informiert dieses Buch. Einen Schwerpunkt bildet dabei die Abkehr vom Prinzip der umgekehrten Maßgeblichkeit. Zahlreiche Praxisbeispiele verdeutlichen die Neuerungen bei den Bilanzierungs- und Bewertungsgrundlagen und zeigen die Auswirkungen auf ausgewählte Passiva, latente Steuern und Anhangangaben. Darüber hinaus erläutern die Autoren ausführlich die Übergangsvorsschriften und die daraus resultierenden beilanzpolitischen Spieltäume für Unternehmen. INHALTE: - Das BilMoG im Überblick - Maßgeblichkeit der Handelsbilanz für die Steuerbilanz - Bilanzierungs- und Bewertungsgrundlagen - Folgen für ausgewählte Passiva, latente Stuern und Anhangangaben - Übergangsvorschriften und Spielräume in der Bilanzpolitik AUF DER CD-ROM: - Übersichten - Rechner - Gesetzestexte

Ansatz und Bewertung von Rückstellungen nach HGB, Steuerrecht und IFRS

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Author :
Publisher :
ISBN 13 : 9783842815193
Total Pages : 0 pages
Book Rating : 4.8/5 (151 download)

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Book Synopsis Ansatz und Bewertung von Rückstellungen nach HGB, Steuerrecht und IFRS by : Markus J. Hildner

Download or read book Ansatz und Bewertung von Rückstellungen nach HGB, Steuerrecht und IFRS written by Markus J. Hildner and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

A History of Corporate Governance around the World

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Author :
Publisher : University of Chicago Press
ISBN 13 : 0226536831
Total Pages : 700 pages
Book Rating : 4.2/5 (265 download)

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Book Synopsis A History of Corporate Governance around the World by : Randall K. Morck

Download or read book A History of Corporate Governance around the World written by Randall K. Morck and published by University of Chicago Press. This book was released on 2007-11-01 with total page 700 pages. Available in PDF, EPUB and Kindle. Book excerpt: For many Americans, capitalism is a dynamic engine of prosperity that rewards the bold, the daring, and the hardworking. But to many outside the United States, capitalism seems like an initiative that serves only to concentrate power and wealth in the hands of a few hereditary oligarchies. As A History of Corporate Governance around the World shows, neither conception is wrong. In this volume, some of the brightest minds in the field of economics present new empirical research that suggests that each side of the debate has something to offer the other. Free enterprise and well-developed financial systems are proven to produce growth in those countries that have them. But research also suggests that in some other capitalist countries, arrangements truly do concentrate corporate ownership in the hands of a few wealthy families. A History of Corporate Governance around the World provides historical studies of the patterns of corporate governance in several countries-including the large industrial economies of Canada, France, Germany, Italy, Japan, the United Kingdom, and the United States; larger developing economies like China and India; and alternative models like those of the Netherlands and Sweden.

The End of Diversity?

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Author :
Publisher : Cornell University Press
ISBN 13 : 150171144X
Total Pages : 425 pages
Book Rating : 4.5/5 (17 download)

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Book Synopsis The End of Diversity? by : Kozo Yamamura

Download or read book The End of Diversity? written by Kozo Yamamura and published by Cornell University Press. This book was released on 2018-05-31 with total page 425 pages. Available in PDF, EPUB and Kindle. Book excerpt: After the devastation of World War II, Germany and Japan built national capitalist institutions that were remarkably successful in terms of national reconstruction and international competitiveness. Yet both "miracles" have since faltered, allowing U.S. capital and its institutional forms to establish global dominance. National varieties of capitalism are now under intense pressure to converge to the U.S. model. Kozo Yamamura and Wolfgang Streeck have gathered an international group of authors to examine the likelihood of convergence—to determine whether the global forces of Anglo-American capitalism will give rise to a single, homogeneous capitalist system. The chapters in this volume approach this question from five directions: international integration, technological innovation, labor relations and production systems, financial regimes and corporate governance, and domestic politics. In their introduction, Yamamura and Streeck summarize the crises of performance and confidence that have beset German and Japanese capitalism and revived the question of competitive convergence. The editors ask whether the two countries, confronted with the political and economic exigencies of technological revolution and economic internationalization, must abandon their distinctive institutions and the competitive advantages these have yielded in the past, or whether they can adapt and retain such institutions, thereby preserving the social cohesion and economic competitiveness of their societies.

The Oxford Handbook of Corporate Governance

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Author :
Publisher : OUP Oxford
ISBN 13 : 0191649368
Total Pages : 832 pages
Book Rating : 4.1/5 (916 download)

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Book Synopsis The Oxford Handbook of Corporate Governance by : Mike Wright

Download or read book The Oxford Handbook of Corporate Governance written by Mike Wright and published by OUP Oxford. This book was released on 2013-03-28 with total page 832 pages. Available in PDF, EPUB and Kindle. Book excerpt: The behavior of managers-such as the rewards they obtain for poor performance, the role of boards of directors in monitoring managers, and the regulatory framework covering the corporate governance mechanisms that are put in place to ensure managers' accountability to shareholder and other stakeholders-has been the subject of extensive media and policy scrutiny in light of the financial crisis of the early 2000s. However, corporate governance covers a much broader set of issues, which requires detailed assessment as a central issue of concern to business and society. Critiques of traditional governance research based on agency theory have noted its "under-contextualized" nature and its inability to compare accurately and explain the diversity of corporate governance arrangements across different institutional contexts. The Oxford Handbook of Corporate Governance aims at closing these theoretical and empirical gaps. It considers corporate governance issues at multiple levels of analysis-the individual manager, firms, institutions, industries, and nations-and presents international evidence to reflect the wide variety of perspectives. In analyzing the effects of corporate governance on performance, a variety of indicators are considered, such as accounting profit, economic profit, productivity growth, market share, proxies for environmental and social performance, such as diversity and other aspects of corporate social responsibility, and of course, share price effects. In addition to providing a high level review and analysis of the existing literature, each chapter develops an agenda for further research on a specific aspect of corporate governance. This Handbook constitutes the definitive source of academic research on corporate governance, synthesizing studies from economics, strategy, international business, organizational behavior, entrepreneurship, business ethics, accounting, finance, and law.

Corporate Social Responsibility

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Author :
Publisher : Springer
ISBN 13 : 0230599575
Total Pages : 319 pages
Book Rating : 4.2/5 (35 download)

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Book Synopsis Corporate Social Responsibility by : A. Kakabadse

Download or read book Corporate Social Responsibility written by A. Kakabadse and published by Springer. This book was released on 2006-01-17 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique collection of international papers integrates CSR theory, research and practice. The book examines the challenges of regulating and reporting CSR application, exploring issues concerning all agencies involved. Recommendations for performance enhancement are complimented by insightful enterprise and case studies on CSR sustainability.

The German Financial System

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Author :
Publisher :
ISBN 13 : 0199253161
Total Pages : 550 pages
Book Rating : 4.1/5 (992 download)

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Book Synopsis The German Financial System by : Jan Pieter Krahmen (editor)

Download or read book The German Financial System written by Jan Pieter Krahmen (editor) and published by . This book was released on 2004 with total page 550 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by a team of scholars, predominantly from the Centre for Financial Studies in Frankfurt, this volume provides a descriptive survey of the present state of the German financial system and a new analytical framework to explain its workings.