Bilanzierung Von Werbekosten Nach Ias Ifrs

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Bilanzierung von Werbekosten nach IAS/IFRS

Author : Daniel Rühl
Publisher : GRIN Verlag
ISBN 13 : 3638038378
Total Pages : 22 pages
Book Rating : 4.6/5 (38 download)

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Book Synopsis Bilanzierung von Werbekosten nach IAS/IFRS by : Daniel Rühl

Download or read book Bilanzierung von Werbekosten nach IAS/IFRS written by Daniel Rühl and published by GRIN Verlag. This book was released on 2008-04-21 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2007 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Johann Wolfgang Goethe-Universität Frankfurt am Main, Veranstaltung: Seminar "Bilanzierungsfragen", Sprache: Deutsch, Abstract: Insbesondere in den führenden Industrienationen präsentiert sich die aktuelle Situation dergestalt, dass immaterielle Vermögenswerte eine immer wichtiger werdende Rolle einnehmen . Zwar kann mitnichten behauptet werden, „intangible assets“ seien ein vollkommen neu aufgekommener Sachverhalt, doch das Faktum, dass ihnen in den letzten Jahren mehr und mehr der Status einer entscheidenden Größe für den Unternehmenserfolg beigemessen wird, präsentiert sich in der Tat als Novität . Mit dieser Entwicklung einher geht eine wachsende Bedeutung ihrer Berücksichtigung in der finanziellen Berichterstattung und der Rechnungslegung von Unternehmen . In der vorliegenden Arbeit sollen zunächst Sinn, Zweck und Zielsetzung einer internationalen Rechnungslegung entsprechend der IAS/IFRS-Standards herausgearbeitet werden. Daran schließt sich eine Beschreibung der Definitions- und Ansatzkriterien für immaterielle Vermögenswerte analog dem einschlägigen Standard IAS 38 an, wobei insb. der Frage nachgegangen werden soll, wie Werbekosten bilanziell abzubilden sind. Zu diesem Zweck werden die Kriterien der Aktivierungsfähigkeit anhand eines Beispiels geprüft und illustriert. Dieser Beispielsachverhalt geht davon aus, dass ein Unternehmen angesichts rückläufiger Umsatzzahlen mit einer Werbeagentur einen Vertrag über eine breit angelegte Werbekampagne abschließt. Der Auftrag sieht vor, dass die Agentur zunächst ein Plakatmotiv entwirft und dann auch für die bundesweite Plakatierung verantwortlich zeichnet. Das Unternehmen erhofft sich von dieser Maßnahme eine baldige und deutliche Steigerung der Umsätze. Im Anschluss werden die herausgearbeiteten Ergebnisse mit der bilanziellen Behandlung von Werbekosten im Falle eines Unternehmenserwerbes kontrastiert, weshalb besagten Überlegungen eine Darstellung der diesbezüglich einschlägigen Regelungen des IFRS 3 vorangestellt wird. Zu guter Letzt wird der Frage nachgegangen, ob die jeweilige Art der Bilanzierung im Einklang mit den im zweiten Kapitel gezeigten Zielen einer IAS/IFRS-Bilanzierung steht, wobei ggf. etwaige Widersprüche und Inkonsistenzen zwischen bilanziellem Anspruch und Wirklichkeit aufzuzeigen sein werden.

The Routledge Companion to Fair Value in Accounting

Author : Gilad Livne
Publisher : Routledge
ISBN 13 : 1317221311
Total Pages : 757 pages
Book Rating : 4.3/5 (172 download)

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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.

Business Taxation and Financial Decisions

Author : Deborah Schanz
Publisher : Springer Science & Business Media
ISBN 13 : 3642032842
Total Pages : 415 pages
Book Rating : 4.6/5 (42 download)

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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.

The Brownian Motion

Author : Andreas Löffler
Publisher : Springer
ISBN 13 : 3030201031
Total Pages : 125 pages
Book Rating : 4.0/5 (32 download)

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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.

Stochastic Discounted Cash Flow

Author : Lutz Kruschwitz
Publisher : Springer Nature
ISBN 13 : 303037081X
Total Pages : 256 pages
Book Rating : 4.0/5 (33 download)

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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.

Risk-Based Tax Audits

Author : Munawer Sultan Khwaja
Publisher : World Bank Publications
ISBN 13 : 0821387545
Total Pages : 157 pages
Book Rating : 4.8/5 (213 download)

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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.

Operations Research Proceedings 2019

Author : Janis S. Neufeld
Publisher : Springer Nature
ISBN 13 : 3030484394
Total Pages : 734 pages
Book Rating : 4.0/5 (34 download)

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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.

Taxing the Digital Economy: the EU Proposals and Other Insights

Author : Pasquale Pistone
Publisher :
ISBN 13 : 9789087225605
Total Pages : pages
Book Rating : 4.2/5 (256 download)

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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:

Capital Gains Taxation

Author : Michael Littlewood
Publisher : Edward Elgar Publishing
ISBN 13 : 1784716022
Total Pages : 449 pages
Book Rating : 4.7/5 (847 download)

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Book Synopsis Capital Gains Taxation by : Michael Littlewood

Download or read book Capital Gains Taxation written by Michael Littlewood and published by Edward Elgar Publishing. This book was released on 2017-08-25 with total page 449 pages. Available in PDF, EPUB and Kindle. Book excerpt: Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods.

Enterprise Marketing Management

Author : Dave Sutton
Publisher : John Wiley & Sons
ISBN 13 : 047148086X
Total Pages : 224 pages
Book Rating : 4.4/5 (714 download)

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Book Synopsis Enterprise Marketing Management by : Dave Sutton

Download or read book Enterprise Marketing Management written by Dave Sutton and published by John Wiley & Sons. This book was released on 2006-07-21 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: A groundbreaking paradigm that takes a scientific approach to marketing practice Top executives at the renowned Zyman Marketing Group introduce a revolutionary new method for marketing managers—Enterprise Marketing Management (EMM). EMM systematically links marketing to all the essential functions within an organization, realigning the enterprise to put marketing efforts and customer service at its core. With an introduction by marketing guru Sergio Zyman, Enterprise Marketing Management covers topics such as brand architecture, investment measurement, and how to engineer creativity. EMM, adopted by many Z-Marketing clients, is a proven strategy for transforming organizations and achieving bottom-line results. Dave Sutton (Atlanta, GA) is President/CEO of Zyman Marketing Group. He has more than eighteen years of experience in management and technology consulting. He is a frequent speaker on brand strategy, marketing strategy, and e-business strategy, and serves as President of the Strategic Leadership Forum. He is regularly quoted in Fortune, Forbes, eCompany Now, Upside, and the Chicago Tribune. Tom Klein (Atlanta, GA) is Vice President of Zyman Marketing Group. He has fifteen years of experience in strategy, information technology, and brand marketing.

Advances in Electronic Marketing

Author : Irvine Clarke
Publisher : IGI Global
ISBN 13 : 9781591403227
Total Pages : 340 pages
Book Rating : 4.4/5 (32 download)

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Book Synopsis Advances in Electronic Marketing by : Irvine Clarke

Download or read book Advances in Electronic Marketing written by Irvine Clarke and published by IGI Global. This book was released on 2005-01-01 with total page 340 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book addresses Internet marketing and the World Wide Web, and other electronic marketing tools such as geographic information systems, database marketing, and mobile advertising"--Provided by publisher.

Business Process Management with Jboss Jbpm

Author : Matt Cumberlidge
Publisher : Packt Publishing Ltd
ISBN 13 : 1847192378
Total Pages : 287 pages
Book Rating : 4.8/5 (471 download)

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Book Synopsis Business Process Management with Jboss Jbpm by : Matt Cumberlidge

Download or read book Business Process Management with Jboss Jbpm written by Matt Cumberlidge and published by Packt Publishing Ltd. This book was released on 2007-07-30 with total page 287 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Practical Guide for Business Analysts

Strategic Marketing

Author : Frank Bradley
Publisher : John Wiley & Sons
ISBN 13 :
Total Pages : 316 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Strategic Marketing by : Frank Bradley

Download or read book Strategic Marketing written by Frank Bradley and published by John Wiley & Sons. This book was released on 2003-06-02 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides a short and concise look at the field. * Presents information that will have an international appeal.

Compensation Committee Handbook

Author : James F. Reda
Publisher : John Wiley & Sons
ISBN 13 : 0471698407
Total Pages : 481 pages
Book Rating : 4.4/5 (716 download)

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Book Synopsis Compensation Committee Handbook by : James F. Reda

Download or read book Compensation Committee Handbook written by James F. Reda and published by John Wiley & Sons. This book was released on 2004-10-27 with total page 481 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Second Edition provides a comprehensive review of the issues facing compensation committees and covers functional issues such as organising, planning, and best practice tips. Compliance advice on the implications of Sarbanes-Oxley and other regulations is addressed along with new requirements on disclosures of financial transactions involving management and principal stockholders.

International Handbook on the Economics of Tourism

Author : L. Dwyer
Publisher : Edward Elgar Publishing
ISBN 13 : 1847201636
Total Pages : 517 pages
Book Rating : 4.8/5 (472 download)

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Book Synopsis International Handbook on the Economics of Tourism by : L. Dwyer

Download or read book International Handbook on the Economics of Tourism written by L. Dwyer and published by Edward Elgar Publishing. This book was released on 2007-09-24 with total page 517 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tourism economics is a rapidly expanding field of research and interest in the subject has been growing steadily over the past decade. As a field of study it is one of the small band of areas, such as energy and transport economics, that draws on, and applies, developments in general economics. This highly accessible and comprehensive Handbook presents a cutting edge discussion of the state of tourism economics and its likely directions in future research. Leading researchers in the field explore a wide range of topics including: demand and forecasting, supply, transport, taxation and infrastructure, evaluation and application for policy-making. Each chapter includes a discussion of its relevance and importance to the tourism economics literature, an overview of its main contributions and themes, a critical evaluation of existing literature and an outline of issues for further conceptual and applied research. Larry Dwyer and Peter Forsyth have assembled a fascinating Handbook that will be an invaluable and much welcomed reference book for tourism economics scholars and researchers at all levels of academe. General economics scholars will also find much to engage them within the book.

The Employment Relationship: Key Challenges for HR

Author : Paul Sparrow
Publisher : Routledge
ISBN 13 : 1136357963
Total Pages : 296 pages
Book Rating : 4.1/5 (363 download)

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Book Synopsis The Employment Relationship: Key Challenges for HR by : Paul Sparrow

Download or read book The Employment Relationship: Key Challenges for HR written by Paul Sparrow and published by Routledge. This book was released on 2012-05-04 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: Challenges Facing the Employment Relationship in Future Organizations addresses the issues of change within employee relationships resulting from the impact of factors such as: * international competitive pressures * technological change * changing individual expectations and behaviours The new employment contract is analysed from inside and outside organizations and the issues are addressed from both a human resource management and work psychology perspective. This book: * Reviews the phenomenon of globalization, outlining the current impacts on the employment relationship and summarizing the assumed impacts on future work * Looks at the employment relationship from a labour market perspective and reviews the evidence on an increasing individualization of the employment relationship * Reviews work by psychologists on the changing psychological contract * Provides an overview of new forms of work organization, drawing attention to research on virtual organization and implications of e-enablement * Outlines the challenges to the employment relation on a global scale

Blueprint to a Billion

Author : David G. Thomson
Publisher : John Wiley & Sons
ISBN 13 : 0471747475
Total Pages : 288 pages
Book Rating : 4.4/5 (717 download)

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Book Synopsis Blueprint to a Billion by : David G. Thomson

Download or read book Blueprint to a Billion written by David G. Thomson and published by John Wiley & Sons. This book was released on 2005-12-07 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: Praise for BLUEPRINT TO A BILLION "A wonderful, well thought out analysis of entrepreneurship and leadership of a growth company." —Howard Lester, Chairman, Williams-Sonoma, Inc. "If you dream about growing your business to a billion, this is a fascinating down-to-earth study that you must read. Apply the seven essential principles to your business and you are off and running. Learn about strategy, growth, leadership, team building, and a whole lot more." —Joe Scarlett, Chairman of the Board, Tractor Supply Company "Blueprint to a Billion is a well-researched and thoughtfully written book that quantifies the growth pattern of America's highest growth companies." —Professor John Quelch, Senior Associate Dean, Harvard Business School "Eighty percent of the top-performing stocks in the last twenty years were small entrepreneurial companies that had an IPO in the prior eight years. Blueprint to a Billion tells you the seven key things these innovators did in common to become America's greatest growth companies." —William J. O'Neil, Chairman and Founder Investor's Business Daily, www.investors.com "Thomson has written a masterful work that will catalyze, empower, inspire, motivate, and illuminate entrepreneurs, investors, and policymakers. The world needs this book and will profit from it in manifold ways." —David M. Darst, Managing Director, Individual Investor Group Chief Investment Strategist, Morgan Stanley