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Die Bewertung Fur Zwecke Des Impairmenttests Nach Ias 36 2010
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Book Synopsis Die Bewertung für Zwecke des Impairmenttests nach IAS 36 (2010) by : Tobias Zacholowsky
Download or read book Die Bewertung für Zwecke des Impairmenttests nach IAS 36 (2010) written by Tobias Zacholowsky and published by GRIN Verlag. This book was released on 2010-07-08 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2010 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Universität Hohenheim (Betriebswirtschaftslehre), Veranstaltung: Externe Unternehmensrechnung und Bewertung, Sprache: Deutsch, Abstract: Die vorliegende Arbeit analysiert das Anwenden von DCF-Methodik in der Rechnungslegung und speziell beim Impairmenttest gemäß IAS 36. Ziel soll hierbei sein, das durch das Thema definierte Spannungsfeld zwischen den Generalnormen der Rechnungslegung und der Bewertungstheorie im Kontext der Regelungen des IAS 36 benennen und bewerten zu können. Der Standard muss zum einen zunächst daran gemessen werden, ob er die grundsätzlichen Ideen und Prinzipien der IFRS-Rechnungslegung umsetzen kann. Andererseits wird aber zugleich zu prüfen sein, ob die im IAS 36 angewandte DCF-Methodik aus bewertungstheoretischer Sicht korrekt umgesetzt worden ist und inwiefern diese in diesem Umfeld überhaupt zu validen Ergebnissen führen kann. Eine kritische Würdigung der Vorschriften zum Impairmenttest kann demnach nicht einseitig erfolgen, sondern muss beiden Blickwinkeln gerecht werden.
Book Synopsis Goodwill Impairment by : Thorsten Sellhorn
Download or read book Goodwill Impairment written by Thorsten Sellhorn and published by Peter Lang Pub Incorporated. This book was released on 2004 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2001, goodwill amortization in the US was eliminated in favor of an impairment-only approach, which, according to critics, gives managers vast discretion and opportunities for earnings management. Prior research suggests that discretionary asset write-offs are associated with economic factors and managers_ financial reporting objectives. Based on a systematic literature review, this study investigates for a comprehensive sample of US firms the determinants of goodwill write-off behavior. Regression analysis shows that write-off behavior is significantly explained by firms_ economic properties. Only in large, high-profile firms, incentives appear to be significant determinants. These findings suggest that the impairment-only approach does capture goodwill impairment at least to some extent.
Book Synopsis Forensic Pathology Reviews Vol 3 by : Michael Tsokos
Download or read book Forensic Pathology Reviews Vol 3 written by Michael Tsokos and published by Springer Science & Business Media. This book was released on 2007-11-15 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: A collection of cutting-edge accounts of special topics from various fields of forensic pathology and death scene investigation. The authors offer critical insight into the medicolegal investigation of bodies found in water, the forensic aspects of the human immunodeficiency virus (HIV)-1 infection of the central nervous system, deaths in a head-down position, and forensic bitemark analysis. Additional chapters address taphonomic changes in human bodies during the early postmortem interval, arrhythmogenic ventricular dysplaisia that produces sudden death in young people, the postmortem diagnosis of death in anaphylaxis, and iatrogenici deaths. The forensic aspects of suicide, murder-suicide, and suicide trends in the United States are also discussed, along with the evaluation of fatal pulmonary thromboembolism and the use of radiology in medicolegal investigations.
Book Synopsis Correspondent Central Banking Model (CCBM) by : European Central Bank
Download or read book Correspondent Central Banking Model (CCBM) written by European Central Bank and published by . This book was released on 1998 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Automation, Communication and Cybernetics in Science and Engineering 2011/2012 by : Sabina Jeschke
Download or read book Automation, Communication and Cybernetics in Science and Engineering 2011/2012 written by Sabina Jeschke and published by Springer Science & Business Media. This book was released on 2012-12-22 with total page 1124 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book is the follow-up to its predecessor “Automation, Communication and Cybernetics in Science and Engineering 2009/2010” and includes a representative selection of all scientific publications published between 07/2011 and 06/2012 in various books, journals and conference proceedings by the researchers of the following institute cluster: IMA - Institute of Information Management in Mechanical Engineering ZLW - Center for Learning and Knowledge Management IfU - Associated Institute for Management Cybernetics Faculty of Mechanical Engineering, RWTH Aachen University Innovative fields of application, such as cognitive systems, autonomous truck convoys, telemedicine, ontology engineering, knowledge and information management, learning models and technologies, organizational development and management cybernetics are presented.
Book Synopsis Educational Attainment of Workers by :
Download or read book Educational Attainment of Workers written by and published by . This book was released on 1982 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Foundations of Biomedical Ultrasound by : Richard S. C. Cobbold
Download or read book Foundations of Biomedical Ultrasound written by Richard S. C. Cobbold and published by Oxford University Press. This book was released on 2006-09-07 with total page 844 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foundations of Biomedical Ultrasound provides a thorough and detailed treatment of the underlying physics and engineering of medical ultrasound practices. It covers the fundamental engineering behind ultrasound equipment, properties of acoustic wave motion, the behavior of waves in various media, non-linear waves and the creation of images. The most comprehensive book on the subject, Foundations of Biomedical Ultrasound is an indispensable reference for any medical professional working with ultrasound imaging, and a comprehensive introduction to the subject for students. The author has been researching and teaching biomedical ultrasonics at the University of Toronto for the past 25 years.
Book Synopsis Contemporary Issues in Audit Management and Forensic Accounting by : Simon Grima
Download or read book Contemporary Issues in Audit Management and Forensic Accounting written by Simon Grima and published by Emerald Group Publishing. This book was released on 2020-02-10 with total page 487 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the 18 chapters in this volume of Contemporary Studies in Economic and Financial Analysis, expert contributors gather together to examine the extent and characteristics of forensic accounting, a field which has been practiced for many years, but is still not internationally regulated yet.
Book Synopsis Working Environment in Farm Buildings by : Peter Lundqvist
Download or read book Working Environment in Farm Buildings written by Peter Lundqvist and published by . This book was released on 1988 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Private Equity Demystified by : John Gilligan
Download or read book Private Equity Demystified written by John Gilligan and published by Oxford University Press. This book was released on 2020-11-04 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with risk capital provided for established firms outside the stock market, private equity, which has grown rapidly over the last three decades, yet is largely poorly understood. Although it has often been criticized in the public mind as being short termist and having adverse consequences for employment, in reality this is far from the case. Here, John Gilligan and Mike Wright dispel some of the biggest myths and misconceptions about private equity. The book provides a unique and authoritative source from a leading practitioner and academic for practitioners, policymakers, and researchers that explains in detail what private equity involves and reviews systematic evidence of what the impact of private equity has been. Written in a highly accessible style, the book takes the reader through what private equity means, the different actors involved, and issues concerning sourcing, checking out, valuing, and structuring deals. The various themes from the systematic academic evidence are highlighted in numerous summary vignettes placed alongside the text that discuss the practical aspects. The main part of the work concludes with an up-to-date discussion by the authors, informed commentators on the key issues in the lively debate about private equity. The book further contains summary tables of the academic research carried out over the past three decades across the private equity landscape including: the returns to investors, economic performance, impact on R&D and employees, and the longevity and life-cycle of private equity backed deals.
Book Synopsis Private Equity as an Asset Class by : Guy Fraser-Sampson
Download or read book Private Equity as an Asset Class written by Guy Fraser-Sampson and published by John Wiley & Sons. This book was released on 2010-05-17 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: Unfairly reviled, and much misunderstood, private equity differs from all other asset classes in various important respects, not least the way in which its fund mechanisms operate, and the way in which its returns are recorded and analysed. Sadly, high level asset allocation decisions are frequently made on the basis of prejudice and misinformation, rather than a proper appreciation of the facts. Guy Fraser-Sampson draws upon more than twenty years of experience of the private equity industry to provide a practical guide to mastering the intricacies of this highly specialist asset class. Aimed equally at investors, professionals and business school students, it starts with such fundamental questions as ’what is private equity?’ and progresses to detailed consideration of different types of private equity activity such as venture capital and buyout. Rapid and significant changes in the environment during the recent financial crisis have prompted the need for a new edition. Separate chapters have been added on growth and development capital, as well as secondary investing. Newly emergent issues are considered, such as lengthening holding periods and the possible threat of declining returns. Particular problems, such as the need to distinguish between private equity and hedge funds, are addressed. The glossary has also been expanded. In short, readers will find that this new edition takes their understanding of the asset class to new heights. Key points include: A glossary of private equity terms Venture capital Buyout Growth capital Development capital Secondary investing Understanding private equity returns Analysing funds and returns How to plan a fund investment programme Detailed discussion of industry performance figures
Book Synopsis EU Securities and Financial Markets Regulation by : Niamh Moloney
Download or read book EU Securities and Financial Markets Regulation written by Niamh Moloney and published by Oxford University Press. This book was released on 2023-03-25 with total page 1335 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the decade or so since the global financial crisis rocked EU financial markets and led to wide-ranging reforms, EU securities and financial markets regulation has continued to evolve. The legislative framework has been refined and administrative rulemaking has expanded. Alongside, the Capital Markets Union agenda has developed, the UK has left the EU, and ESMA has emerged as a decisive influence on EU financial markets governance. All these developments, as well as the Covid-19 pandemic, have shaped the regulatory landscape and how supervision is organized. EU Securities and Financial Markets Regulation provides a comprehensive, critical, and contextual account of the intricate rulebook that governs EU financial markets and its supporting institutional arrangements. It is framed by an assessment of how the regime has evolved over the decade or so since the global financial crisis and considers, among other matters, the post-crisis reforms to key legislative measures, the massive expansion of administrative rulemaking and of soft law, the Capital Markets Union agenda, the development of supervisory convergence as the means for organizing pan-EU supervision, and ESMA's role in EU financial markets governance. Its coverage extends from capital-raising and the Prospectus Regulation to financial market intermediation and the MiFID II/MiFIR and IFD/IFR regimes, to the new regulatory regimes adopted since the global financial crisis (including for benchmarks and their administrators), to retail market regulation and the PRIIPs Regulation, and on to the EU's third country regime and the implications of the UK's departure from the EU. This is the fourth edition of the highly successful and authoritative monograph first published as EC Securities Regulation. Heavily revised from the third edition to reflect developments since the global financial crisis, it adopts the in-depth contextual and analytical approach of earlier editions and so considers the market, political, institutional, and international context of the regulatory and supervisory regime.
Book Synopsis Financial Environment and Business Development by : Mehmet Huseyin Bilgin
Download or read book Financial Environment and Business Development written by Mehmet Huseyin Bilgin and published by Springer. This book was released on 2016-08-16 with total page 626 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume focuses on the latest findings concerning financial environment research and the effects on business. Major topics addressed range from finance-driven globalization, contagion risk transmission, financial sustainability, and bank efficiency, to oil price shocks and spot prices research. Further topics include family business, business valuation, public sector development and business organization in the globalized environment. This book features selected peer-reviewed articles from the 16th EBES conference in Istanbul, where over 270 papers were presented by 478 researchers from 56 countries.
Download or read book The Year 2000 written by Herman Kahn and published by . This book was released on 1967 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis EC Securities Regulation by : Niamh Moloney
Download or read book EC Securities Regulation written by Niamh Moloney and published by OUP Oxford. This book was released on 2008-10-16 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following the Financial Services Action Plan, the EC regime for securities regulation now governs Community financial markets and has almost replaced national laws. This long-awaited second edition considers the extensive new regime in its legal, institutional, political, and market context and assesses the forces which have shaped it.
Book Synopsis Scenario Techniques by : Ute Von Reibnitz
Download or read book Scenario Techniques written by Ute Von Reibnitz and published by McGraw-Hill Companies. This book was released on 1989-01-01 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Faull and Nikpay: The EU Law of Competition by : Jonathan Faull
Download or read book Faull and Nikpay: The EU Law of Competition written by Jonathan Faull and published by OUP Oxford. This book was released on 2014-03 with total page 2016 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by current or former members of the Directorate General for Competition, Faull and Nikpay provides a unique working knowledge of the legislative regime and its application. This established authority on EU competition law is updated to cover the latest substantive, procedural, and case law developments, and a new chapter on pharmaceuticals.
