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Die International Financial Reporting Standards Ein Abgleich Zum Handelsgesetzbuch Und Die Bedeutung Der Gefahren
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Book Synopsis Die International Financial Reporting Standards. Ein Abgleich zum Handelsgesetzbuch und die Bedeutung der Gefahren by : Leif Venus
Download or read book Die International Financial Reporting Standards. Ein Abgleich zum Handelsgesetzbuch und die Bedeutung der Gefahren written by Leif Venus and published by GRIN Verlag. This book was released on 2020-08-12 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2019 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,2, Hochschule für Technik und Wirtschaft Berlin (Fachbereich Informatik, Kommunikation und Wirtschaft), Veranstaltung: Internationales Controlling, Bilanzierung, Risikomanagement, Sprache: Deutsch, Abstract: Das Ziel der vorliegenden Hausarbeit liegt darin, einen Überblick über die International Financial Reporting Standards zu bekommen. Außerdem werden die Gründe für die Einführung erörtert, ein Vergleich zum deutschen HGB gezogen und Probleme der IFRS theoretisch und in der Praxis abgebildet. Das Ziel wurde mittels Literaturarbeit verfolgt. Durch die kritische Betrachtung des IFRS und der Kürze der Abhandlung lassen sich schnell wichtige Erkenntnisse über hinterfragende Betrachtungsmöglichkeiten der Thematik erlauben. Hinter einem globalisierten und internationalisierten Hintergrund werden die Differenzen und Auswirkungen des Fair-Value und Vorsichtsprinzips erörtert. Auswirkungen durch IFRS selbst, sowie durch internationale Rechnungslegung im Allgemeinen, werden differenziert und sowohl für kleine und mittlere Unternehmen ferner für multinationale Konzerne als auch für ihre Umgebung sowie ihr Umfeld ausgeführt. Das IFRS wird als ein stabiles Fundament angesehen, welches ausbaufähig ist. Im Ganzen müssen sich alle Unternehmen jedes Umfangs dessen bewusst sein, dass die IFRS zwar im ersten Augenblick ein Hindernis sein können, jedoch bei Nutzung ebenso Chancen und Möglichkeiten bieten.
Book Synopsis Vergleich des Handelsgesetzbuches (HGB) mit dem International Financial Reporting Standards (IFRS) by :
Download or read book Vergleich des Handelsgesetzbuches (HGB) mit dem International Financial Reporting Standards (IFRS) written by and published by . This book was released on 2007 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis International Financial Reporting Standards Desk Reference by : Roger Hussey
Download or read book International Financial Reporting Standards Desk Reference written by Roger Hussey and published by John Wiley & Sons. This book was released on 2005-04-22 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book is written by authors who clearly understand the challenges facing all who seek to understand and apply international standards. I recommend it to you." —From the Foreword by Sir David Tweedie Chair of the International Accounting Standards Board In this defining resource, authors Roger Hussey and Audra Ong have compiled everything accountants, executives, and organizations in different countries need to reach agreement on accounting rules and standards. International Financial Reporting Standards Desk Reference includes a background on how the movement toward a common language for international accounting evolved to its present state, summarizes existing standards highlighting the key issues covered, and captures those terms and phrases that are fundamental to an understanding of the common language of global business. Written to help readers fully comprehend this global language, International Financial Reporting Standards Desk Reference includes: An overview of the International Accounting Standards (IAS) and Inter-national Financial Reporting Standards (IFRS) and their impact A dictionary of words and phrases used in the international business world, with a strong emphasis on terms used by the International Accounting Standards Board History of the International Accounting Standards Board: how it was formed, its structure, and the way it operates Insights on future trends of the International Accounting Standards Board
Book Synopsis Studienmaterial by : AKAD. Die Privat-Hochschulen
Download or read book Studienmaterial written by AKAD. Die Privat-Hochschulen and published by . This book was released on 2007 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis INTERNATIONAL FINANCIAL REPORTING STANDARDS by : HENNIE VAN GREUNING
Download or read book INTERNATIONAL FINANCIAL REPORTING STANDARDS written by HENNIE VAN GREUNING and published by . This book was released on 2011-01-31 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Corporate Governance and Risk Management in Financial Institutions by : Robert C. Gericke
Download or read book Corporate Governance and Risk Management in Financial Institutions written by Robert C. Gericke and published by Springer. This book was released on 2018-03-27 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents an overview of corporate governance and risk management, analyzing their interdependence and particularly their relevance in banking. It discusses current trends in corporate governance, such as stakeholder management, financial performance and the cost of equity, compensation schemes, board structures and shareholder activism. Further, it reviews some of the most important regulatory changes introduced since the latest financial crisis and highlights their impact on the annual reports of the banks under analysis. Lastly, the book assesses and compares major banks in Brazil and Germany with special emphasis on the aspects mentioned above, revealing surprising similarities between the banking systems of these otherwise disparate countries.
Author :Organization for Economic Cooperation and Development Publisher :OCDE ISBN 13 :9789264208629 Total Pages :0 pages Book Rating :4.2/5 (86 download)
Book Synopsis Risk Management and Corporate Governance by : Organization for Economic Cooperation and Development
Download or read book Risk Management and Corporate Governance written by Organization for Economic Cooperation and Development and published by OCDE. This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This sixth peer review of the OECD Principles of Corporate Governance analyses the corporate governance framework and practices relating to corporate risk management, in the private sector and in state-owned enterprises. The review covers 26 jurisdictions and is based on a general survey of all participating jurisdictions in December 2012, as well as an in-depth review of corporate risk management in Norway, Singapore and Switzerland. The report finds that while risk-taking is a fundamental driving force in business and entrepreneurship, the cost of risk management failures is often underestimated, both externally and internally, including the cost in terms of management time needed to rectify the situation. The reports thus concludes that corporate governance should ensure that risks are understood, managed, and, when appropriate, communicated.
Book Synopsis Whistleblowing - A Comparative Study by : Gregor Thüsing
Download or read book Whistleblowing - A Comparative Study written by Gregor Thüsing and published by Springer. This book was released on 2016-03-25 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume takes a look at the status quo of whistleblowing in several jurisdictions from around the world. Covering a topic that draws the attention of a broad public and is gaining importance amongst legislators, practitioners and scholars all over the globe, the book examines the various aspects of whistleblowing. It looks at what kind of legal protection of whistleblowers is in force, who is protected, what kind of behaviour is protected, and what kind of behaviour whistleblowers are protected against. This is achieved by a combination of a general comparative report with country-specific reports that give information on whistleblowing in various jurisdictions. These countries include, amongst others, Canada, Germany, France, Italy, the Netherlands and the USA. A synopsis comprises information on whistleblowing in 23 countries in one tabula. The chapters of this book were originally prepared for the XIXth International Congress of Comparative Law (20th and 21st sup="" July 2014) of International Academy of Comparative Law in Vienna.
Book Synopsis Translation and Meaning by : Marcel Thelen
Download or read book Translation and Meaning written by Marcel Thelen and published by Lodz Studies in Language. This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents new and innovative ideas on the didactics of translation and interpreting. They include assessment methods and criteria, assessment of competences, graduate employability, placements, skills labs, the perceived skills gap between training and profession, the teaching of terminology, and curriculum design.
Book Synopsis Biodiversity of Angola by : Brian J. Huntley
Download or read book Biodiversity of Angola written by Brian J. Huntley and published by Springer. This book was released on 2019-02-20 with total page 549 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access multi-authored book presents a 'state of the science' synthesis of knowledge on the biodiversity of Angola, based on sources in peer-reviewed journals, in books and where appropriate, unpublished official reports. The book identifies Angola as one of the most biologically diverse countries in Africa, but notes that its fauna, flora, habitats and the processes that drive the dynamics of its ecosystems are still very poorly researched and documented. This 'state of the science' synthesis is for the use of all students of Angola's biodiversity, and for those responsible for the planning, development and sustainable management of the country's living resources. The volume brings together the results of expeditions and research undertaken in Angola since the late eighteenth century, with emphasis on work conducted in the four decades since Angola's independence in 1975. The individual chapters have been written by leaders in their fields, and reviewed by peers familiar with the region.
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 Common European Sales Law (CESL) by : Reiner Schulze
Download or read book Common European Sales Law (CESL) written by Reiner Schulze and published by Anchor Books. This book was released on 2012 with total page 780 pages. Available in PDF, EPUB and Kindle. Book excerpt: The emergence of European Contract Law as a field of enquiry has been matched by a burgeoning literature. This includes textbooks, casebooks, monographs and commentaries as well as at least one journal and huge number of journal articles. As the field has matured, so has its elaboration and analysis by scholars, though it remains a field replete with contested viewpoints and many controversies. This new work by one of Germany's most well-known and respected private law scholars, seeks to present a complete and coherent view of the subject from the perspective of the jurisdiction which has arguably had more responsibility than any other for influencing the shape and content of European contract law
Book Synopsis In-Memory Data Management by : Hasso Plattner
Download or read book In-Memory Data Management written by Hasso Plattner and published by Springer Science & Business Media. This book was released on 2012-04-17 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the last fifty years the world has been completely transformed through the use of IT. We have now reached a new inflection point. This book presents, for the first time, how in-memory data management is changing the way businesses are run. Today, enterprise data is split into separate databases for performance reasons. Multi-core CPUs, large main memories, cloud computing and powerful mobile devices are serving as the foundation for the transition of enterprises away from this restrictive model. This book provides the technical foundation for processing combined transactional and analytical operations in the same database. In the year since we published the first edition of this book, the performance gains enabled by the use of in-memory technology in enterprise applications has truly marked an inflection point in the market. The new content in this second edition focuses on the development of these in-memory enterprise applications, showing how they leverage the capabilities of in-memory technology. The book is intended for university students, IT-professionals and IT-managers, but also for senior management who wish to create new business processes.
Book Synopsis Moral Hazard in Health Insurance by : Amy Finkelstein
Download or read book Moral Hazard in Health Insurance written by Amy Finkelstein and published by Columbia University Press. This book was released on 2014-12-02 with total page 161 pages. Available in PDF, EPUB and Kindle. Book excerpt: Addressing the challenge of covering heath care expenses—while minimizing economic risks. Moral hazard—the tendency to change behavior when the cost of that behavior will be borne by others—is a particularly tricky question when considering health care. Kenneth J. Arrow’s seminal 1963 paper on this topic (included in this volume) was one of the first to explore the implication of moral hazard for health care, and Amy Finkelstein—recognized as one of the world’s foremost experts on the topic—here examines this issue in the context of contemporary American health care policy. Drawing on research from both the original RAND Health Insurance Experiment and her own research, including a 2008 Health Insurance Experiment in Oregon, Finkelstein presents compelling evidence that health insurance does indeed affect medical spending and encourages policy solutions that acknowledge and account for this. The volume also features commentaries and insights from other renowned economists, including an introduction by Joseph P. Newhouse that provides context for the discussion, a commentary from Jonathan Gruber that considers provider-side moral hazard, and reflections from Joseph E. Stiglitz and Kenneth J. Arrow. “Reads like a fireside chat among a group of distinguished, articulate health economists.” —Choice
Book Synopsis The Invention of Coinage and the Monetization of Ancient Greece by : David Schaps
Download or read book The Invention of Coinage and the Monetization of Ancient Greece written by David Schaps and published by University of Michigan Press. This book was released on 2015-09-02 with total page 313 pages. Available in PDF, EPUB and Kindle. Book excerpt: Coinage appeared at a moment when it fulfilled an essential need in Greek society and brought with it rationalization and social leveling in some respects, while simultaneously producing new illusions, paradoxes, and new elites. In a book that will encourage scholarly discussion for some time, David M. Schaps addresses a range of important coinage topics, among them money, exchange, and economic organization in the Near East and in Greece before the introduction of coinage; the invention of coinage and the reasons for its adoption; and the developing use of money to make more money.
Book Synopsis Information Economics by : Urs Birchler
Download or read book Information Economics written by Urs Birchler and published by Routledge. This book was released on 1999-06-23 with total page 487 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new text book by Urs Birchler and Monika Butler is an introduction to the study of how information affects economic relations. The authors provide a narrative treatment of the more formal concepts of Information Economics, using easy to understand and lively illustrations from film and literature and nutshell examples. The book first covers the economics of information in a 'man versus nature' context, explaining basic concepts like rational updating or the value of information. Then in a 'man versus man' setting, Birchler and Butler describe strategic issues in the use of information: the make-buy-or-copy decision, the working and failure of markets and the important role of outguessing each other in a macroeconomic context. It closes with a 'man versus himself' perspective, focusing on information management within the individual. This book also comes with a supporting website (www.alicebob.info), maintained by the authors.
Book Synopsis How Do You Know? by : Russell Hardin
Download or read book How Do You Know? written by Russell Hardin and published by Princeton University Press. This book was released on 2009-04-26 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: How do ordinary people come to know or believe what they do? You might think I am acting irrationally--against my interest or my purpose--until you realize that what you know and what I know differ significantly. My actions, given my knowledge, might make eminently good sense. Of course, this pushes our problem back one stage to assess why someone knows or believes what they do. That is the focus of this book. Russell Hardin supposes that people are not usually going to act knowingly against their interests or other purposes. To try to understand how they have come to their knowledge or beliefs is therefore to be charitable in assessing their rationality. Hardin insists on such a charitable stance in the effort to understand others and their sometimes objectively perverse actions. -- Publisher details.
