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Auswirkungen Des Bilmog Auf Die Handels Und Steuerbilanz Von Kleinen Und Mittleren Unternehmen
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Book Synopsis Auswirkungen des BilMoG auf die Handels- und Steuerbilanz von kleinen und mittleren Unternehmen by : Jenny Richter
Download or read book Auswirkungen des BilMoG auf die Handels- und Steuerbilanz von kleinen und mittleren Unternehmen written by Jenny Richter and published by . This book was released on 2010 with total page 89 pages. Available in PDF, EPUB and Kindle. Book excerpt: Mit dem Bilanzrechtsmodernisierungsgesetz (BilMoG) ist die wohl größte Reform des Handelsbilanzrechts seit dem Bilanzrichtliniengesetz 1985 in Kraft getreten. Zahlreiche Ansatz-, Ausweis- und Bewertungswahlrechte sind geändert bzw. aufgehoben worden. Die Änderungen sind grundsätzlich erstmals für Geschäftsjahre anzuwenden, die nach dem 31.12.2009 beginnen, d.h. bei kalenderjahrgleichem Geschäftsjahr für den Jahresabschluss zum 31.12.2010.Durch das BilMoG soll die Aussagefähigkeit des handelsrechtlichen Jahresabschlusses verbessert werden. Dafür ist ein weitgehend wahlrechtsfreies Rechnungslegungssystem erforderlich. Allerdings wurden zwar einerseits viele Wahlrechte aufgehoben (z.B. Aufwandsrückstellungen), auf der anderen Seite wurden aber auch neue geschaffen (z.B. Aktivierung selbst erstellter immaterieller Vermögensgegenstände). Die Annäherung an die internationalen Rechnungslegungsvorschriften ist mit dem BilMoG in großem Umfang gelungen. Die einzelnen Änderungen zeigen eine klare Orientierung der handelsrechtlichen Rechnungslegung an den IFRS. Offen bleibt jedoch, ob das HGB-Recht mittel- oder langfristig eine nationale und kostengünstigere Alternative zu den IFRS darstellen wird, oder ob es sich nur um einen Zwischenschritt auf dem Weg zur Übernahme der IFRS handelt.
Book Synopsis Auswirkungen des Bilanzrechtsmodernisierungsgesetzes (BilMoG ) auf die Handels- und Steuerbilanz in Unternehmen by : Jenny Richter
Download or read book Auswirkungen des Bilanzrechtsmodernisierungsgesetzes (BilMoG ) auf die Handels- und Steuerbilanz in Unternehmen written by Jenny Richter and published by GRIN Verlag. This book was released on 2015-03-04 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Forschungsarbeit aus dem Jahr 2009 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Hochschule Zittau/Görlitz; Standort Zittau, Sprache: Deutsch, Abstract: In der Begründung zum Regierungsentwurf des Bilanzrechtsreformgesetzes in der zweiten Hälfte des Jahres 2004 wurde bereits die Veröffentlichung eines Bilanzrechtsmodernisierungsgesetzes (BilMoG) und damit die wohl umfangreichste Reform des Handelsbilanzrechts seit dem Bilanzrichtliniengesetz 1985 angekündigt. Die Vorlage des Referentenentwurfs zum BilMoG erfolgte durch das Bundesministerium der Justiz erst am 08.11.2007. Am 21.05.2008 wurde der Regierungsentwurf zum BilMoG mit einigen wesentlichen Änderungen veröffentlicht und schließlich Ende September im Bundestag beraten sowie an den Rechtsausschuss verwiesen, der dann Mitte Oktober tagte. Nach mehrfacher Verzögerung der Reform, insbesondere vor dem Hintergrund der Finanz- und Wirtschaftskrise, verabschiedete der Bundestag schließlich am 26.03.2009 das Gesetz zur Modernisierung des Bilanzrechts. Der Bundesrat stimmte am 03.04.2009 zu. Demnach hat es fast fünf Jahre bis zur endgültigen Verabschiedung des Gesetzes gedauert. Zahlreiche handelsrechtliche Ansatz-, Ausweis- und Bewertungswahlrechte sollen nach dem BilMoG geändert bzw. gestrichen werden. Inwiefern und in welchem Umfang das BilMoG Auswirkungen auf die Steuer- und Handelsbilanz in kleinen und mittelständischen Unternehmen und demzufolge für die Beratertätigkeit von Frau Dr. H. F. hat, soll in dieser Praxissemesterarbeit analysiert sowie dargestellt werden, wobei sich der Umfang auf die wesentlichen Änderungen des BilMoG, bezogen auf die Erstellung des Einzeljahresabschlusses, beschränkt. Auf Änderungen im Bezug auf die Angaben im Anhang des Jahresabschlusses wird im Rahmen dieses Beleges nicht eingegangen.
Book Synopsis The Routledge Companion to Fair Value in Accounting by : Gilad Livne
Download or read book The Routledge Companion to Fair Value in Accounting written by Gilad Livne and published by Routledge. This book was released on 2018-06-13 with total page 757 pages. Available in PDF, EPUB and Kindle. Book excerpt: The concept of "fair value" marked a major departure from traditional cost accounting. In theory, under this approach a balance sheet that better reflects the current value of assets and liabilities. Critics of fair value argue that it is less useful over longer time frames and prone to distortion by market inefficiencies resulting in procyclicality in the financial system by exacerbating market swings. Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by internationally recognized experts, this book, on a controversial and intensely debated topic, is a comprehensive reference source which: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical and practical perspectives, including a critical review of the merits and arguments against the use of fair value accounting explores fair value accounting in practice, involvement in the Great Financial Crisis, implications for managerial reporting discretion, compensation and investment This volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.
Book Synopsis Business Taxation and Financial Decisions by : Deborah Schanz
Download or read book Business Taxation and Financial Decisions written by Deborah Schanz and published by Springer Science & Business Media. This book was released on 2010-10-17 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: Managerial decisions are considerably influenced by taxes: e.g. the choice of location, buying or leasing decisions, or the proper mix of debt and equity in the company's capital structure increasingly demand qualified employees in an economic environment that is becoming more and more complex. Due to the worldwide economic integration and constant changes in tax legislation, companies are faced with new challenges – and the need for information and advice is growing accordingly. This book's goal is to identify and quantify possible tax effects on companies' investment strategies and financing policies. It does not focus on details of tax law, but instead seeks to address students and practitioners focusing on corporate finance, accounting, investment banking and strategy consulting.
Book Synopsis The Brownian Motion by : Andreas Löffler
Download or read book The Brownian Motion written by Andreas Löffler and published by Springer. This book was released on 2019-07-03 with total page 125 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access textbook is the first to provide Business and Economics Ph.D. students with a precise and intuitive introduction to the formal backgrounds of modern financial theory. It explains Brownian motion, random processes, measures, and Lebesgue integrals intuitively, but without sacrificing the necessary mathematical formalism, making them accessible for readers with little or no previous knowledge of the field. It also includes mathematical definitions and the hidden stories behind the terms discussing why the theories are presented in specific ways.
Book Synopsis Commentary on the UN Convention on the International Sale of Goods (CISG) by : Peter Schlechtriem
Download or read book Commentary on the UN Convention on the International Sale of Goods (CISG) written by Peter Schlechtriem and published by . This book was released on 2010 with total page 1480 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Stochastic Discounted Cash Flow by : Lutz Kruschwitz
Download or read book Stochastic Discounted Cash Flow written by Lutz Kruschwitz and published by Springer Nature. This book was released on 2020-02-28 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access book discusses firm valuation, which is of interest to economists, particularly those working in finance. Firm valuation comes down to the calculation of the discounted cash flow, often only referred to by its abbreviation, DCF. There are, however, different coexistent versions, which seem to compete against each other, such as entity approaches and equity approaches. Acronyms are often used, such as APV (adjusted present value) or WACC (weighted average cost of capital), two concepts classified as entity approaches. This book explains why there are several procedures and whether they lead to the same result. It also examines the economic differences between the methods and indicates the various purposes they serve. Further it describes the limits of the procedures and the situations they are best applied to. The problems this book addresses are relevant to theoreticians and practitioners alike.
Book Synopsis The The Indirect Side of Direct Investment by : Jack M. Mintz
Download or read book The The Indirect Side of Direct Investment written by Jack M. Mintz and published by MIT Press. This book was released on 2010-08-06 with total page 203 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on a unique data set (MiDi) on German multinationals provided by the Deutsche Bundesbank in Frankfurt, Mintz and Weichenrieder confirm the prevalence of indirect financing structures for both outbound and inbound German investment. They find evidence of "treaty shopping!' to avoid withholding taxes (using a third country with more favorable tax rates as a conduit through which to route investments) and of "debt shifting." --
Book Synopsis Measuring the Tax Burden on Capital and Labor by : Peter Birch Sørensen
Download or read book Measuring the Tax Burden on Capital and Labor written by Peter Birch Sørensen and published by MIT Press. This book was released on 2004 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: The highly complicated nature of modern tax codes mean economists and policy makers need simplified summary measures to understand how taxes affect the economy. Studies of what is known as the effective tax rate - that is, a measurement of the net amount of tax levied on certain economic activities - provide this sort of descriptive summary. With these estimates of effective tax rates, economists can look for evidence of how taxes affect economic behaviour and policy makers can evaluate whether the net outcome of all the different tax laws is in accord with their intentions. Globalisation, with its accompanying international mobility of capital and labor, has created a new use for estimates of the effective tax rate as policy makers seek to compare tax burdens in one country with those in another.
Book Synopsis Fundamental Tax Reform by : John W. Diamond
Download or read book Fundamental Tax Reform written by John W. Diamond and published by MIT Press. This book was released on 2008 with total page 567 pages. Available in PDF, EPUB and Kindle. Book excerpt: Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.
Book Synopsis Effective Tax Burden in Europe by : Otto H. Jacobs
Download or read book Effective Tax Burden in Europe written by Otto H. Jacobs and published by Physica. This book was released on 2002-02-26 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book summarises the results of a study on behalf of the European Commission. It presents estimates of effective average tax rates (EATR) in five EU Member States plus the USA. The main aim is to compare EATR on domestic investments by companies. A secondary aim is to work out the impact of the different tax drivers on the tax burden. The comparison is made in six stages: - Comparison of the EATR for a base case - Effects of alternative assumptions on the economic data - Comparative effects of the German tax reform from 1 January 2001 - Consequences of the most important tax reforms since 1995 - Effects of hypothetical tax reforms - Comparison with results obtained from other studies.
Book Synopsis International Trade in Services and Intangibles in the Era of Globalization by : Marshall B. Reinsdorf
Download or read book International Trade in Services and Intangibles in the Era of Globalization written by Marshall B. Reinsdorf and published by University of Chicago Press. This book was released on 2009-06-01 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: Quantitative measures of international exchange have historically focused on trade in tangible products or capital. However, services have recently become a larger portion of developed economies and international trade, and will only increase in the future. In International Trade in Services and Intangibles in the Era of Globalization, Marshall Reinsdorf and Matthew J. Slaughter examine new and emerging patterns of trade, especially the growing importance of transactions involving services or intangible assets such as intellectual property. A distinguished team of contributors analyzes the challenges involved in measuring trade in intangibles, the comparative advantages enjoyed by United States service industries, and the heightened international competition for jobs, capital investment, economic growth, and tax revenue that results from trade in services. This comprehensive volume will be necessary reading for scholars seeking to understand the rapidly changing global economy.
Book Synopsis Risk-Based Tax Audits by : Munawer Sultan Khwaja
Download or read book Risk-Based Tax Audits written by Munawer Sultan Khwaja and published by World Bank Publications. This book was released on 2011-06-08 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Revenue administration is a major interface between the state and its citizens. A good revenue administration is, therefore, an important attribute of good government. As a result, in recent years, policy makers have become increasingly aware of the importance of policies that will promote business development while ensuring voluntary tax compliance. In the modern context, it is neither desirable nor feasible to examine or inspect every single taxpayer. The revenue administration, therefore, has to rely on effective management of compliance. Promoting voluntary compliance, achieved through a self-assessment system in which taxpayers comply with their tax obligations without intervention from tax officials, requires developing modern approaches to audits based on risk management. The impact of audits critically depends on a properly designed audit selection strategy focused on high-risk taxpayers to provide the most cost-effective outcome. This, in itself, contributes to promoting voluntary compliance. Risk-based country audits: approaches and country experiences are an important study of this critical revenue function of compliance management."--Publisher's website.
Book Synopsis Operations Research Proceedings 2019 by : Janis S. Neufeld
Download or read book Operations Research Proceedings 2019 written by Janis S. Neufeld and published by Springer Nature. This book was released on 2020-09-24 with total page 734 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book gathers a selection of peer-reviewed papers presented at the International Conference on Operations Research (OR 2019), which was held at Technische Universität Dresden, Germany, on September 4-6, 2019, and was jointly organized by the German Operations Research Society (GOR) the Austrian Operations Research Society (ÖGOR), and the Swiss Operational Research Society (SOR/ASRO). More than 600 scientists, practitioners and students from mathematics, computer science, business/economics and related fields attended the conference and presented more than 400 papers in plenary presentations, parallel topic streams, as well as special award sessions. The respective papers discuss classical mathematical optimization, statistics and simulation techniques. These are complemented by computer science methods, and by tools for processing data, designing and implementing information systems. The book also examines recent advances in information technology, which allow big data volumes to be processed and enable real-time predictive and prescriptive business analytics to drive decisions and actions. Lastly, it includes problems modeled and treated while taking into account uncertainty, risk management, behavioral issues, etc.
Book Synopsis The Taxation of Income from Capital by : Mervyn A. King
Download or read book The Taxation of Income from Capital written by Mervyn A. King and published by University of Chicago Press. This book was released on 2010-06-15 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation—both corporate and personal—has been held responsible for the low investment and productivity growth rates experienced in the West during the last decade. This book, a comparative study of the taxation of income from capital in the United States, the United Kingdom, Sweden, and West Germany, establishes for the first time a common framework for analysis that permits accurate comparison of tax systems.
Book Synopsis European State Aid Law by : Franz Jürgen Säcker
Download or read book European State Aid Law written by Franz Jürgen Säcker and published by . This book was released on 2013 with total page 800 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taxing the Digital Economy: the EU Proposals and Other Insights by : Pasquale Pistone
Download or read book Taxing the Digital Economy: the EU Proposals and Other Insights written by Pasquale Pistone and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
