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Bilanzierung Latenter Steuern Bei Unternehmenszusammenschlussen
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Book Synopsis Bilanzierung latenter Steuern bei Unternehmenszusammenschlüssen by : Meike Linzbach
Download or read book Bilanzierung latenter Steuern bei Unternehmenszusammenschlüssen written by Meike Linzbach and published by Springer-Verlag. This book was released on 2009-05-14 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: Meike Linzbach gibt einen Überblick über die geänderten Bilanzierungsgrundsätze für den Ansatz und die Bewertung latenter Steuern im Rahmen von Unternehmenszusammenschlüssen. Neben diesem Spezialbereich erörtert sie die Bilanzierung latenter Steuern bei Erwerbsvorgängen außerhalb des Anwendungsbereichs des IFRS 3.
Author :Robert Wienken Publisher :Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften ISBN 13 :9783631501078 Total Pages :324 pages Book Rating :4.5/5 (1 download)
Book Synopsis Latente Steuern in Unternehmenszusammenschlüssen nach US-GAAP by : Robert Wienken
Download or read book Latente Steuern in Unternehmenszusammenschlüssen nach US-GAAP written by Robert Wienken and published by Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften. This book was released on 2003 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt: Die Bilanzierung latenter Steuern bei Unternehmenszusammenschlüssen nach US-GAAP hat insbesondere durch die Öffnungsklausel des § 292a HGB an Aktualität gewonnen. Im Rahmen dieser Arbeit werden - ausgehend von einer Analyse der bilanzrechtlichen und steuerlichen Grundlagen - Fragen des Ansatzes, der Bewertung und des Ausweises für Einzelabschlüsse und Unternehmenszusammenschlüsse erörtert. Im Mittelpunkt der Untersuchungen steht die grundsätzliche Konkurrenz zwischen Gewinn- und Vermögensermittlungsprinzipien. Anhand einer allgemeinen Fallunterscheidung wird zunächst herausgearbeitet, in welchen Fällen die Steuerabgrenzung nach SFAS No. 109 nicht grundsätzlich vorrangig zahllastorientiert auf den Vermögensausweis ausgerichtet ist, sondern auf den zutreffenden Erfolgsausweis abstellt. Auf dieser Grundlage erfolgt dann die Untersuchung dieses Zielkonflikts für die Bilanzierung latenter Steuern in Einzelabschlüssen und in Unternehmenszusammenschlüssen.
Author :Nicole Schwäbe Publisher :Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften ISBN 13 :9783631636541 Total Pages :0 pages Book Rating :4.6/5 (365 download)
Book Synopsis Latente Steuern Bei Unternehmenszusammenschluessen by : Nicole Schwäbe
Download or read book Latente Steuern Bei Unternehmenszusammenschluessen written by Nicole Schwäbe and published by Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften. This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Mit dem Bilanzrechtsmodernisierungsgesetz wurden die Vorschriften zur Abgrenzung latenter Steuern und das Maßgeblichkeitsprinzip konzeptionell umfassend neu geregelt. Das Erfordernis zur Berücksichtigung latenter Steuern im handelsrechtlichen Einzelabschluss hat somit eine grundlegend neue Bedeutung erfahren. Im Rahmen dieser Arbeit wird die Vorteilhaftigkeit unterschiedlicher Gestaltungsalternativen von Unternehmenszusammenschlüssen unter Beteiligung von Kapital- und Personengesellschaften in Form des Asset Deals und des Share Deals hinsichtlich ihrer Gesamtsteuerbelastung aus tatsächlichen und latenten Steuern analysiert. Für eine umfassende Analyse werden die Ausgangssituation, der Zeitpunkt des Zusammenschlusses und der Zeitraum der laufenden Geschäftstätigkeit nach dem Zusammenschluss mit anschließender Veräußerung der erhaltenen Beteiligung im Gewinn- und Verlustfall betrachtet.
Download or read book 2010 written by Redaktion Osnabrück and published by de Gruyter. This book was released on 2011-06-16 with total page 764 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Bibliographie internationale de la littérature périodique dans les domaines des sciences humaines et sociales by :
Download or read book Bibliographie internationale de la littérature périodique dans les domaines des sciences humaines et sociales written by and published by . This book was released on 2005 with total page 886 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Re-Modeling the Brand Purchase Funnel by : Alexander Dierks
Download or read book Re-Modeling the Brand Purchase Funnel written by Alexander Dierks and published by Springer. This book was released on 2017-04-05 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: Alexander Dierks conceptualizes and applies a more nuanced model of the brand purchase funnel. The re-conceptualization builds on a holistic, theory-based, and practically applicable set of 10 propositions, which capture dynamics of consumers’ contemporary search and decision behavior and allow for a more differentiated assessment of brand performance across the buying cycle. The model’s value add is investigated based on two survey-based studies from the automotive and the electricity industry. Using logistic regression analysis, the author uncovers insightful differences in the determinants of consumers’ purchase decisions depending on the stage of consideration set formation. The findings support the employment of the more nuanced funnel in brand management.
Book Synopsis Deutsche Nationalbibliografie by : Die deutsche Nationalbibliothek
Download or read book Deutsche Nationalbibliografie written by Die deutsche Nationalbibliothek and published by . This book was released on 2007 with total page 942 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Power Brands written by Hajo Riesenbeck and published by Wiley-VCH. This book was released on 2007-03-26 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contrary to the belief that brand management is mostly a matter of art and luck, the teams at McKinsey teams found out how brands can be measured, built, and managed systematically. Power Brands reveals the secret of strong brands, presenting a holistic approach to brand management, which combines precise science with target-oriented craft and inspiring art. Using concepts developed from a university study, the book introduces McKinsey BrandMatics, which combines systematic, qualitative concepts and indicators (e.g., brand image) with quantitative ones (e.g., revenue potential), resulting in a comprehensive and transparent framework for successful brand management.
Book Synopsis Creating Shareholder Value by : Alfred Rappaport
Download or read book Creating Shareholder Value written by Alfred Rappaport and published by Simon and Schuster. This book was released on 1999-10-13 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: Economist, consultant, and Wall Street Journal contributor Alfred Rappaport provides managers and investors with the practical tools and tests for a corporate strategy that creates shareholder value. The ultimate test of corporate strategy, the only reliable measure, is whether it creates economic value for shareholders. After a decade of downsizings frequently blamed on shareholder value decision making, this book presents a new and indepth assessment of the rationale for shareholder value. Further, Rappaport presents provocative new insights on shareholder value applications to: (1) business planning, (2) performance evaluation, (3) executive compensation, (4) mergers and acquisitions, (5) interpreting stock market signals, and (6) organizational implementation. Readers will be particularly interested in Rappaport's answers to three management performance evaluation questions: (1) What is the most appropriate measure of performance? (2) What is the most appropriate target level of performance? and (3) How should rewards be linked to performance? Through the lens of high-stakes case studies, like the notable acquisition of Duracell International by Gillette, Rappaport dissects the intricate decisions and risks inherent in the merger and acquisition process. The shareholder value approach presented here has been widely embraced by publicly traded as well as privately held companies worldwide. Brilliant and incisive, this is the one book that should be required reading for managers and investors who want to stay on the cutting edge of success in a highly competitive global economy.
Book Synopsis 25 Simple Salads and Delightfully Delicious Dressings by : Pj Group Publishing
Download or read book 25 Simple Salads and Delightfully Delicious Dressings written by Pj Group Publishing and published by Createspace Independent Publishing Platform. This book was released on 2013-06-25 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: When you think of the word "salad" do you associate it with the words "boring," "dull" or "diet?" Many people associate salads with diet foods, believing there is no reason to eat them unless you have to. In reality, a salad can not only be very healthy but also very flavorful! A traditional chicken Caesar salad tossed in homemade dressing and topped with fresh parmesan cheese is anything but boring and a southwestern chicken salad is sure to tempt your taste buds. If you want to take a step toward a healthier diet without sacrificing flavor, try these simple salads!
Book Synopsis Annual Plant Reviews, Plant Nuclear Structure, Genome Architecture and Gene Regulation by : David Evans
Download or read book Annual Plant Reviews, Plant Nuclear Structure, Genome Architecture and Gene Regulation written by David Evans and published by John Wiley & Sons. This book was released on 2013-03-27 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely volume brings together expert reviews of the recent significant advances in our knowledge and understanding of the organisation of the higher plant nucleus, and in particular in the relationship between nuclear organisation and the regulation of gene expression. Rapid progress has been made in a number of key areas over the last five years, including description and characterization of proteins of the nuclear envelope and nuclear pore complex, novel insights into nucleoskeletal structures, as well as developments related to chromatin organization, function and gene expression. These advances open the way for new research into areas such as stress tolerance, plant-pathogen interactions and ultimately crop improvement and food security. Continued research into plant nuclear structure, genome architecture and gene regulation also enriches our understanding of the origin and evolution of the nucleus and its envelope. Edited by world-class researchers in plant cell biology, and comprising contributions from internationally-renowned academics, this latest volume in the prestigious Annual Plant Reviews series brings together a wealth of knowledge in the burgeoning field of plant nuclear structure and genetics. Annual Plant Reviews, Volume 46: Plant Nuclear Structure, Genome Architecture and Gene Regulation is a vital resource for advanced students, researchers and professionals in plant science and related disciplines. Libraries in all research establishments where plant science, biochemistry, molecular biology, genetics and genomics and agricultural science are taught and studied will find this excellent volume an essential addition to their shelf.
Author :Abdykappar A. Ashimov Publisher :Springer Science & Business Media ISBN 13 :1461444608 Total Pages :296 pages Book Rating :4.4/5 (614 download)
Book Synopsis Macroeconomic Analysis and Parametric Control of a National Economy by : Abdykappar A. Ashimov
Download or read book Macroeconomic Analysis and Parametric Control of a National Economy written by Abdykappar A. Ashimov and published by Springer Science & Business Media. This book was released on 2012-11-08 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a sequel to the book by Dr. A. Ashimov and his colleagues, Macroeconomic Analysis and Economic Policy Based on Parametric Control. The authors have expanded both the developed mathematical apparatus and the scope of problems and applications stemming from the practice of steering a national economy of a small country in the dynamic environment of the international economic order. The developed theoretical foundation is used in Chapter 1 to suggest a decision support system operating in the framework of state economic policy making. Chapter 2 presents various mathematical models built on the basis of the available statistical data and provides quality assessment of these models. Parametric control problems are being formulated on the basis of these models as problems of mathematical programming, and the obtained solutions are subjected to analyses and interpretations. This is demonstrated by the analysis of the effect of uncontrollable factors on the problem solutions. Chapter 3 is aimed at the modelling and analysis of cyclic phenomena in economics and their structural stability. Chapter 4 presents solutions of specific problems of national economy and analysis and interpretation of their solutions. In summary, the authors formulate comprehensive mathematical models of some critical mechanisms in micro economics previously known only on a qualitative level. They provide vigorous mathematical analysis of the models that justifies their applicability for the formulation of parametric control problems, and the existence of model-based solutions. The complexity of the resultant problems is addressed by the formulation of the appropriate algorithms. The described methodology leads to the development of computer-based decision support systems.
Book Synopsis Weakly Connected Nonlinear Systems by : Anatoly Martynyuk
Download or read book Weakly Connected Nonlinear Systems written by Anatoly Martynyuk and published by CRC Press. This book was released on 2012-11-20 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: Weakly Connected Nonlinear Systems: Boundedness and Stability of Motion provides a systematic study on the boundedness and stability of weakly connected nonlinear systems, covering theory and applications previously unavailable in book form. It contains many essential results needed for carrying out research on nonlinear systems of weakly connected equations. After supplying the necessary mathematical foundation, the book illustrates recent approaches to studying the boundedness of motion of weakly connected nonlinear systems. The authors consider conditions for asymptotic and uniform stability using the auxiliary vector Lyapunov functions and explore the polystability of the motion of a nonlinear system with a small parameter. Using the generalization of the direct Lyapunov method with the asymptotic method of nonlinear mechanics, they then study the stability of solutions for nonlinear systems with small perturbing forces. They also present fundamental results on the boundedness and stability of systems in Banach spaces with weakly connected subsystems through the generalization of the direct Lyapunov method, using both vector and matrix-valued auxiliary functions. Designed for researchers and graduate students working on systems with a small parameter, this book will help readers get up to date on the knowledge required to start research in this area.
Book Synopsis Uncertainty and Optimization in Structural Mechanics by : Abdelkhalak El Hami
Download or read book Uncertainty and Optimization in Structural Mechanics written by Abdelkhalak El Hami and published by John Wiley & Sons. This book was released on 2013-04-08 with total page 149 pages. Available in PDF, EPUB and Kindle. Book excerpt: Optimization is generally a reduction operation of a definite quantity. This process naturally takes place in our environment and through our activities. For example, many natural systems evolve, in order to minimize their potential energy. Modeling these phenomena then largely relies on our capacity to artificially reproduce these processes. In parallel, optimization problems have quickly emerged from human activities, notably from economic concerns. This book includes the most recent ideas coming from research and industry in the field of optimization, reliability and the recognition of accompanying uncertainties. It is made up of eight chapters which look at the reviewing of uncertainty tools, system reliability, optimal design of structures and their optimization (of sizing, form, topology and multi-objectives) – along with their robustness and issues on optimal safety factors. Optimization reliability coupling will also be tackled in order to take into account the uncertainties in the modeling and resolution of the problems encountered. The book is aimed at students, lecturers, engineers, PhD students and researchers. Contents 1. Uncertainty. 2. Reliability in Mechanical Systems. 3. Optimal Structural Design. 4. Multi-object Optimization with Uncertainty. 5. Robust Optimization. 6. Reliability Optimization. 7. Optimal Security Factors Approach. 8. Reliability-based Topology Optimization. About the Authors Abdelkhalak El Hami is Professor at the Institut National des Sciences Appliquées, Rouen, France. He is the author of many articles and books on optimization and uncertainty. Bouchaib Radi is Professor in the Faculty of Sciences and Technology at the University of Hassan Premier, Settat, Morocco. His research interests are in such areas as structural optimization, parallel computation, contact problem and metal forming. He is the author of many scientific articles and books.
Download or read book Beginning Rails 4 written by Adam Gamble and published by Apress. This book was released on 2013-09-10 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: Beginning Rails 4 is a book that will guide you from never having programmed with Ruby, to having a Rails application built and deployed to the web. You’ll learn how to combine all the components of Rails to develop your own web applications. You will use test driven development to make sure your application works exactly like you expect. You will learn how to use Git for source control and best practice techniques to create applications like a pro. Essential, and often-missed, information on testing and learning to program with Ruby are also covered. This book is well suited for someone with little to no Ruby or Rails experience, or possibly even someone with no experience developing web applications at all. Beginning Rails 4 does assume a basic familiarity with the web and typical web terms, but doesn’t require you to be an expert of these. This book will springboard your journey into web application development, and show you how much fun building web applications with Ruby on Rails can be. Learn to create Rails applications from the bottom up Learn the basics of the Ruby programming language Completely updated for Rails 4, including new information on turbo links, etc. Beginning Rails 4 gently guides you through designing your application, writing tests for the application, and then writing the code to make your application work as expected. What you’ll learn Learn the basics of the Ruby programming language Learn the components of Rails, and how to leverage them to build rich web applications Build a good foundation so you can move on to more advanced techniques Learn the basics of databases and how to use them to store and retrieve your data Use git source control and contribute to open source on Github Deploy your application to the web so others can use it Who this book is for Beginning Rails 4 is for anyone who wants to learn to quickly build applications, and deploy them to the web. No matter your experience level you’ll learn something from this book. Table of Contents Introducing the Rails Framework Getting Started Getting Something Running Introduction to the Ruby Language Working with a Database: Active Record Advanced Active Record: Enhancing Your Models Action Pack: Working with the View and the Controller Advanced Action Pack JavaScript and CSS Sending and Receiving Email Testing Your Application Internationalization Deploying Your Rails Applications Appendix A: Databases 101 Appendix B: The Rails Community Appendix C: Git
Book Synopsis Analysis of Mixed Data by : Alexander R. de Leon
Download or read book Analysis of Mixed Data written by Alexander R. de Leon and published by CRC Press. This book was released on 2013-01-16 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive source on mixed data analysis, Analysis of Mixed Data: Methods & Applications summarizes the fundamental developments in the field. Case studies are used extensively throughout the book to illustrate interesting applications from economics, medicine and health, marketing, and genetics. Carefully edited for smooth readability and seamless transitions between chapters All chapters follow a common structure, with an introduction and a concluding summary, and include illustrative examples from real-life case studies in developmental toxicology, economics, medicine and health, marketing, and genetics An introductory chapter provides a "wide angle" introductory overview and comprehensive survey of mixed data analysis Blending theory and methodology, this book illustrates concepts via data from different disciplines. Analysis of Mixed Data: Methods & Applications traces important developments, collates basic results, presents terminology and methodologies, and gives an overview of statistical research applications. It is a valuable resource to methodologically interested as well as subject matter-motivated researchers in many disciplines.
Author :Aleksandr A. Andriiko Publisher :Springer Science & Business Media ISBN 13 :3642357709 Total Pages :184 pages Book Rating :4.6/5 (423 download)
Book Synopsis Many-electron Electrochemical Processes by : Aleksandr A. Andriiko
Download or read book Many-electron Electrochemical Processes written by Aleksandr A. Andriiko and published by Springer Science & Business Media. This book was released on 2013-03-01 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt: Here, the authors provide a unified concept for understanding multi-electron processes in electrochemical systems such as molten salts, ionic liquids, or ionic solutions. A major advantage of this concept is its independence of assumptions like one-step many-electron transfers or ‘discrete’ discharge of complex species. Therefore this monograph is a unique resource for basic electrochemical research but also for many important applications such as electrodeposition, electrorefining, or electrowinning of polyvalent metals from molten salts and other ionic media.
