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Author :
Publisher :
ISBN 13 :
Total Pages : 35 pages
Book Rating : 4.:/5 (876 download)
Download or read book Das neue Schweizer Rechnungslegungsrecht written by and published by . This book was released on 2012 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Marco Gehrig
Publisher : Kohlhammer Verlag
ISBN 13 : 3170405594
Total Pages : 489 pages
Book Rating : 4.1/5 (74 download)
Download or read book Jahresabschluss nach dem Schweizer Rechnungslegungsrecht written by Marco Gehrig and published by Kohlhammer Verlag. This book was released on 2021-05-05 with total page 489 pages. Available in PDF, EPUB and Kindle. Book excerpt: Im Jahresabschluss manifestieren sich - strukturiert nach handels- und steuerrechtlichen Regeln - die finanzielle Lage und der ökonomische Erfolg eines Unternehmens während eines kaufmännischen Geschäftsjahrs. Er bildet damit das zentrale öffentliche Instrument der Information, Dokumentation und Ausschüttungs- bzw. Zahlungsbemessung und steht am Ende eines differenzierten Buchhaltungs- und Prüfungsprozesses im Unternehmen. Das Werk behandelt vor diesem Hintergrund alle Fragen der Rechnungslegung nach OR (Handelsrecht) und Swiss GAAP FER und ist mit zahlreichen Praxisbeispielen unterlegt, darin liegt seine Stärke als Lehrmittel. Dieses Lehrbuch versteht sich als Folgewerk des gleichnamigen Schweizer Klassikers von Max Boemle (1928-2020).
Download or read book Das neue Schweizer Rechnungslegungsrecht - Übersicht der Gesetzesänderungen written by and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Claudio Boller
Publisher :
ISBN 13 : 9783906076898
Total Pages : pages
Book Rating : 4.0/5 (768 download)
Download or read book Das neue Schweizer Rechnungslegungsrecht written by Claudio Boller and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Daniel Rentsch
Publisher :
ISBN 13 :
Total Pages : 58 pages
Book Rating : 4.:/5 (878 download)
Download or read book Neues Schweizer Rechnungslegungsrecht written by Daniel Rentsch and published by . This book was released on 2013 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Yvette Märki
Publisher : buch & netz
ISBN 13 : 3038055085
Total Pages : 201 pages
Book Rating : 4.0/5 (38 download)
Download or read book Rethinking Reserves in the Swiss Code of Obligations written by Yvette Märki and published by buch & netz. This book was released on 2022-08-22 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work examines reserves in the recently revised Swiss Code of Obligations, which will enter into force 1 January 2023. The analysis focuses on their creation and dissolution, and distinguishes between reserves formed by the board and reserves formed by the general assembly. By focusing on an instrument in the banking sector, the reserves for general banking risks, this work investigates the general assembly’s possibility to delegate the power to form further reserves to the board of directors based on the articles of the association. This question is analyzed in the context of companies limited by shares, limited liability companies, and cooperatives. Finally, the effects of such a delegation and the consequences in a practical view of going to court are analyzed through the Federal Supreme Court’s judgment in a similar topic of delegation.
Author : Gary J. Previts
Publisher : Emerald Group Publishing
ISBN 13 : 0857246712
Total Pages : 315 pages
Book Rating : 4.8/5 (572 download)
Download or read book Global History of Accounting, Financial Reporting and Public Policy written by Gary J. Previts and published by Emerald Group Publishing. This book was released on 2010-12-20 with total page 315 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covers the evolution of accounting, financial reporting and related institutions for major economies in the world. This title addresses ten European economies, including France, Germany, Italy and the UK as well as the Netherlands, Belgium, Spain, Poland, Sweden, and Switzerland.
Author : Beatrice Meyer
Publisher :
ISBN 13 : 9783725561407
Total Pages : 223 pages
Book Rating : 4.5/5 (614 download)
Download or read book Management Accounting written by Beatrice Meyer and published by . This book was released on 2010 with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Dieter Gericke
Publisher : buch & netz
ISBN 13 : 3038055492
Total Pages : 185 pages
Book Rating : 4.0/5 (38 download)
Download or read book A wonderful world: Neue Möglichkeiten, neues Recht, neue Herausforderungen written by Dieter Gericke and published by buch & netz. This book was released on 2022-12-12 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dieser 8. Band zu Private Equity ist ein Muss für (Rechts-)Berater und Akteure der Private Equity und Venture Capital-Welt. Die Beiträge decken Themen ab wie die neuen SPAC- und SPARKS- Möglichkeiten an der SIX Swiss Exchange, Investorenschutz bei Finanzierungsrunden, geeignete Incentive Strukturen, Risiken von Verwaltungsratsmandaten in Start-ups, DLT-Regulierung und Kryptowelt sowie die Nutzbarmachung des neuen Aktienrechts für Private Equity und Venture Capital. Sie basieren auf den Vorträgen erfahrener Fachexperten anlässlich der 8. Tagung zu Private Equity des Europa Instituts an der Universität Zürich vom April 2022. Zusammen mit den bisher erschienen Bänden liegt ein Sammelwerk vor über die wichtigsten Themen von Private Equity und Venture Capital, verfasst von führenden Experten auf diesem Gebiet.
Author : Frank Figge
Publisher :
ISBN 13 : 9783935630191
Total Pages : 68 pages
Book Rating : 4.6/5 (31 download)
Download or read book Sustainable Value Added written by Frank Figge and published by . This book was released on 2002 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : W. Robert Knechel
Publisher : Taylor & Francis
ISBN 13 : 1315531720
Total Pages : 721 pages
Book Rating : 4.3/5 (155 download)
Download or read book Auditing written by W. Robert Knechel and published by Taylor & Francis. This book was released on 2016-10-04 with total page 721 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focusing on auditing as a judgment process, this unique textbook helps readers strike the balance between understanding auditing theory and how an audit plays out in reality. The only textbook to provide complete coverage of both the International Auditing and Assurance Standards Board and the Public Company Accounting Oversight Board, Auditing reflects the contemporary evolution of the audit process. New additions to the book include expert updates on key topics, such as the audit of accounting estimates, group audit, and the Integrated Audit. Supplemented by extra on-line resources, students using this established text will be well-equipped to be effective auditors and to understand the role of auditing in the business world.
Author : Ian Dennis
Publisher : Routledge
ISBN 13 : 1134451458
Total Pages : 142 pages
Book Rating : 4.1/5 (344 download)
Download or read book The Nature of Accounting Regulation written by Ian Dennis and published by Routledge. This book was released on 2013-10-15 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting standards are an essential element in the regulation of current financial reporting. Standard setters promulgate such standards, and companies and professional accountants follow them in preparing financial reports. Although much has been written about the history of standard setting, the conceptual underpinnings of accounting standards, the process of setting them, and whether such standards should be ‘rules-based’ or ‘principles-based,’ there has been little written about the kind of thing they are. This book examines the nature of accounting standards and the very idea of a rule, of implementation guidance, and of the objectives that are included in them. It enables the reader to grasp the reasons for promulgating standards, the role of the conceptual framework in setting standards in an institutional context, and the kind of rules that are useful in regulating financial reporting. The insights provided by this examination are used to throw light on the distinction between ‘principles-based’ and ‘rules-based’ standards and on the nature of ‘good’ accounting standards.'
Author :
Publisher :
ISBN 13 :
Total Pages : 712 pages
Book Rating : 4.3/5 (91 download)
Download or read book Bibliographie internationale annuelle des mélanges written by and published by . This book was released on 2000 with total page 712 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Nicholas V. Vakkur
Publisher : John Wiley & Sons
ISBN 13 : 111849637X
Total Pages : 288 pages
Book Rating : 4.1/5 (184 download)
Download or read book Corporate Governance Regulation written by Nicholas V. Vakkur and published by John Wiley & Sons. This book was released on 2013-02-04 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why U.S. corporate governance regulation has lost its way, and what must be done to improve it Modern history persuasively demonstrates the inexorable link that binds comprehensive regulation to the global economy. This important book, rather than simply recount a litany of corporate governance failures, persuasively explains why, despite policymakers' best intentions, regulation has failed in the modern era. An objective study intended for a diverse readership, Corporate Governance Regulation unveils the underlying, root causes of regulatory failure. The result: A compelling and original analysis, broadly suited for a global audience of all backgrounds. Written by published, subject-area experts, the authors carefully delineate how U.S. corporate governance regulation, beginning with Sarbanes Oxley, lacks an adequate rational basis, as may be attributed to a non-existent policy dialogue The witnessed result: A conspicuous lack of regulatory efficacy, enormous costs, coupled with paltry benefits The focus is upon reigniting a stalled, non-productive policy dialogue, by eschewing stale, overly-polemicized arguments, as needed to develop a common ground Drawing from an eclectic, analytic framework, governance experts Nicholas Vakkur and Zulma Herrera offer both the professional and global citizen alike a multi-dimensional understanding of issues critical to global economic health. Nuanced and persuasively argued, Corporate Governance Regulation represents a formidable catalyst in the elusive, ongoing quest for global economic stability.
Author : Fabrizio Ferri
Publisher :
ISBN 13 : 9781680834215
Total Pages : 103 pages
Book Rating : 4.8/5 (342 download)
Download or read book Executive Compensation, Corporate Governance, and Say on Pay written by Fabrizio Ferri and published by . This book was released on 2018 with total page 103 pages. Available in PDF, EPUB and Kindle. Book excerpt: This monograph explores the relation between corporate governance and executive compensation and evaluates the conditions under which shareholders can benefit from the right to interfere with the pay setting process by voting on the compensation proposed by the board of directors (Say on Pay). The first part of the monograph lays out the theoretical framework. The second part provides an overview of the origins and country-specific differences in Say on Pay regulation and a detailed summary and evaluation of the empirical literature on the subject.
Author : Martin Roosli
Publisher : CRC Press
ISBN 13 : 146656816X
Total Pages : 372 pages
Book Rating : 4.4/5 (665 download)
Download or read book Epidemiology of Electromagnetic Fields written by Martin Roosli and published by CRC Press. This book was released on 2014-06-03 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: Appeals to a Wide Audience Fueled by more than 30 years of intensive research and debate on the impact of electromagnetic fields (EMF) on everyday life—starting with residential exposure to magnetic fields and the development of childhood cancer in the 70s and continuing with risk of exposure via wireless communications in present day—Epidemiology of Electromagnetic Fields addresses ongoing public and scientific controversy surrounding the possible effects of electromagnetic fields (EMF) to human health, and provides an in-depth introduction into the methodology of environmental epidemiology that is appropriate for all levels, from student to practicing engineer. Exposure to EMF Focusing primarily on EMF examples, the author presents the general principles and methodological concepts in environmental epidemiology. Topics of importance in the first part of the book include epidemiological study designs, exposure assessment methods and implications for the study results, as well as selection bias, confounding, and other biases including reverse causality and ecological fallacy. The second part of the book covers environmental epidemiological methods in detail and outlines key examples such as childhood leukemia and exposure to extremely low-frequency magnetic fields, as well as examples that look at brain tumors and mobile phone use. The book also offers a detailed discussion on the range of EMF sources and exposures. In addition, it highlights the sophisticated assessment methods required to address exposure situations, and provides a historical perspective. The third part of the book examines how EMF exposure from the use of wireless communication techniques and other challenges affect risk assessment today and also details future developments. Explores environmental epidemiological methods in detail, while critically discussing epidemiological findings Provides a state-of-the-art overview of the scientific evidence of the health effects of EMF Considers how novelty, the steep increase of radiofrequency (RF) EMF exposure from wireless communications, and other challenges affect risk assessment today Epidemiology of Electromagnetic Fields provides a thorough overview of the subject, and evaluates the scientific evidence surrounding the possible health effects of EMFs.
Author : Cristina Neesham
Publisher : Springer Nature
ISBN 13 : 3030766063
Total Pages : 1072 pages
Book Rating : 4.0/5 (37 download)
Download or read book Handbook of Philosophy of Management written by Cristina Neesham and published by Springer Nature. This book was released on 2022-12-01 with total page 1072 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Handbook of Philosophy of Management addresses the philosophical foundations of management in theory and practice. It covers established branches of philosophy, such as aesthetics, epistemology, moral philosophy, political and social philosophy, philosophy of education, philosophy of practice, and philosophy of science. The Handbook’s broad scope maps out the field and provides a forum where philosophy can be meaningfully applied to the study of management in all its forms. The original, peer-reviewed research published here sheds new light on the complexities of management theory and practice, beyond what hitherto has been possible with the sole application of the social sciences. As philosophy provides a meta-framework for moving beyond paradigm fragmentation within management research and education, this allows researchers and practitioners to find harmony (and discord) in the perspectives revealed by a philosophical lens.
