Die Kapitalflussrechnung Ein Vergleich Zwischen Den Regelungen Nach Ifrs Und Den Vorschriften Des Hgb

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Die Equity-Methode - Ein Vergleich zwischen den Rechnungslegungen nach IFRS und den Vorschriften des HGB

Author : André Henrichfreise
Publisher : GRIN Verlag
ISBN 13 : 3638302997
Total Pages : 29 pages
Book Rating : 4.6/5 (383 download)

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Book Synopsis Die Equity-Methode - Ein Vergleich zwischen den Rechnungslegungen nach IFRS und den Vorschriften des HGB by : André Henrichfreise

Download or read book Die Equity-Methode - Ein Vergleich zwischen den Rechnungslegungen nach IFRS und den Vorschriften des HGB written by André Henrichfreise and published by GRIN Verlag. This book was released on 2004-08-27 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2004 im Fachbereich BWL - Revision, Prüfungswesen, Note: 1,5, Hamburger Universität für Wirtschaft und Politik (ehem. Hochschule für Wirtschaft und Politik) (Hamburger Universität für Wirtschaft und Politik), Veranstaltung: Konzenbilanzen, Sprache: Deutsch, Abstract: In den Zeiten der Globalisierung und der zunehmenden Verflechtung von Unternehmen weltweit, ist es sinnvoll auch bei den Rechnungslegungssystemen für mehr Transparenz zu sorgen. Mit dem 1989 verabschiedeten Framework for the Preparation and Presentation of Financial Statements, hat das IASC den theoretischen Bezugsrahmen für das Normensystem der einzelnen IAS/IFRS geschaffen. Sie sollen diese Transparenz fördern und hervorbringen. Dieses Ziel verfolgt ebenfalls die Europäische Union, die nach dem 31.12.2004 alle kapitalmarktorientierte Unternehmen mit dem Hauptsitz in der EU verpflichtet, ihre Konzernabschlüsse nach den IAS/IFRS aufzustellen. In Deutschland sind von dieser Regelung ca. 750 Unternehmen betroffen, in den weiteren europäischen Mitgliedsstaaten ca. 6250 Unternehmen. Die Mitgliedsstaaten haben darüber hinaus noch das Recht, die Anwendung der IAS/IFRS auch auf Konzernabschlüsse nicht kapitalmarktorientierter Unternehmen sowie auf sämtliche Einzelabschlüsse auszuweiten. Die Folgen der Verpflichtung für kapitalmarktorientierten Unternehmen in der EU sind sehr vielschichtig. Zum einen entstehen z.T. sehr hohe Umstellungskosten von den nationalen auf die internationale Rechungslegung, zum anderen wird vielen Unternehmen die Finanzierung von Investitionen an ausländischen Kapitalmärkten sehr erleichtert. Vor dem geschilderten Hintergrund soll die Aufgabe dieser Arbeit dem Leser die Anwendung der Equity-Methode in den Konzernrechnungslegung HGB und IAS/IFRS im Kern näher zu bringen. In den ersten beiden Punkten werden die Aufgabe des Jahresabschlusses, sowie die Grundlagen und die Entstehungsgeschichten der handelsrechtlichen Rechnungslegungen, kurz HGB und den International Accounting Standards (IAS) bzw. International Financial Reporting Standards dargestellt und erläutert. Darauf folgend wird die Pflicht zur Konzernrechnungslegung erörtert und in Details aufgezeigt. Der Kern dieser Arbeit liegt im vierten und fünften Kapitel. Hier wird die Equity- Methode vorgestellt, die als Instrument der Bewertung von ausgewählten Beteiligungen angewandt wird. Es werden die drei Methoden (Buchwertmethode (HGB), Kapitalanteilsmethode (HGB) und die Equity-Methode nach IAS 28) vorgestellt und miteinander verglichen. Zum Abschluss dieser Arbeit wird ein praktisches Beispiel der Equity-Methode nach IAS/IFRS vorgestellt.

Internationale Rechnungslegung

Author : Rainer Buchholz
Publisher :
ISBN 13 : 9783503090358
Total Pages : 510 pages
Book Rating : 4.0/5 (93 download)

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Book Synopsis Internationale Rechnungslegung by : Rainer Buchholz

Download or read book Internationale Rechnungslegung written by Rainer Buchholz and published by . This book was released on 2005 with total page 510 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Internationale Rechnungslegung

Author : Rainer Buchholz
Publisher :
ISBN 13 : 9783503083305
Total Pages : 498 pages
Book Rating : 4.0/5 (833 download)

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Book Synopsis Internationale Rechnungslegung by : Rainer Buchholz

Download or read book Internationale Rechnungslegung written by Rainer Buchholz and published by . This book was released on 2004 with total page 498 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Good Stuff

Author : Jennifer Grant
Publisher : Knopf
ISBN 13 : 0307596672
Total Pages : 194 pages
Book Rating : 4.3/5 (75 download)

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Book Synopsis Good Stuff by : Jennifer Grant

Download or read book Good Stuff written by Jennifer Grant and published by Knopf. This book was released on 2011-05-03 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: Jennifer Grant is the only child of Cary Grant, who was, and continues to be, the epitome of all that is elegant, sophisticated, and deft. Almost half a century after Cary Grant’s retirement from the screen, he remains the quintessential romantic comic movie star. He stopped making movies when his daughter was born so that he could be with her and raise her, which is just what he did. Good Stuff is an enchanting portrait of the profound and loving relationship between a daughter and her father, who just happens to be one of America’s most iconic male movie stars. Cary Grant’s own personal childhood archives were burned in World War I, and he took painstaking care to ensure that his daughter would have an accurate record of her early life. In Good Stuff, Jennifer Grant writes of their life together through her high school and college years until Grant’s death at the age of eighty-two. Cary Grant had a happy way of living, and he gave that to his daughter. He invented the phrase “good stuff” to mean happiness. For the last twenty years of his life, his daughter experienced the full vital passion of her father’s heart, and she now—delightfully—gives us a taste of it. She writes of the lessons he taught her; of the love he showed her; of his childhood as well as her own . . . Here are letters, notes, and funny cards written from father to daughter and those written from her to him . . . as well as bits of conversation between them (Cary Grant kept a tape recorder going for most of their time together). She writes of their life at 9966 Beverly Grove Drive, living in a farmhouse in the midst of Beverly Hills, playing, laughing, dining, and dancing through the thick and thin of Jennifer's growing up; the years of his work, his travels, his friendships with “old Hollywood royalty” (the Sinatras, the Pecks, the Poitiers, et al.) and with just plain-old royalty (the Rainiers) . . . We see Grant the playful dad; Grant the clown, sharing his gifts of laughter through his warm spirit; Grant teaching his daughter about life, about love, about boys, about manners and money, about acting and living. Cary Grant was given the indefinable incandescence of charm. He was a pip . . . Good Stuff captures his special quality. It gives us the magic of a father’s devotion (and goofball-ness) as it reveals a daughter’s special odyssey and education of loving, and being loved, by a dad who was Cary Grant.

Dear Cary

Author : Dyan Cannon
Publisher : Harper Collins
ISBN 13 : 0062079131
Total Pages : 407 pages
Book Rating : 4.0/5 (62 download)

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Book Synopsis Dear Cary by : Dyan Cannon

Download or read book Dear Cary written by Dyan Cannon and published by Harper Collins. This book was released on 2011-09-20 with total page 407 pages. Available in PDF, EPUB and Kindle. Book excerpt: Withhonesty and heart-rending emotion, actress and filmmaker DyanCannon tells the story of her topsy-turvy relationship with Hollywood legendCary Grant. Cannon’s captivating narrative takes the reader behind the scenesof Hollywood’s Golden Age, inside America’s high court of glamour and notorietyin which Cary Grant was king. In his private life alongside Cannon, however, astory that began with all the romance of his famous films—Charade, ToCatch a Thief, An Affair to Remember or The Philadelphia Story—wouldend up taking a series of tragic and unpredictable twists and turns. Insharing Grant’s inside story for the first time, Dear Cary is exactlywhat Hollywood is always looking for . . . the next blockbuster, and a storyfor romance lovers of all ages.

Barbara and the Djinn

Author : Barbara Eden
Publisher :
ISBN 13 : 9781737205708
Total Pages : 34 pages
Book Rating : 4.2/5 (57 download)

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Book Synopsis Barbara and the Djinn by : Barbara Eden

Download or read book Barbara and the Djinn written by Barbara Eden and published by . This book was released on 2021-08-03 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: When a young girl discovers a book that transports her to a magical land, she discovers

True Grace

Author : Wendy Leigh
Publisher : Macmillan
ISBN 13 : 142991713X
Total Pages : 332 pages
Book Rating : 4.4/5 (299 download)

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Book Synopsis True Grace by : Wendy Leigh

Download or read book True Grace written by Wendy Leigh and published by Macmillan. This book was released on 2008-06-10 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: Her Serene Highness, Princess Grace of Monaco, the legendary Hollywood screen siren, Grace Kelly is an American icon whose beauty is unrivalled, and whose oft-imitated aristocratic style and cool elegance has never been eclipsed. Wendy Leigh- after three years' research - has gained unprecedented access to over one hundred sources who have never talked about Grace before, including nine of her until now undisclosed romances - among them an English aristocrat, an American tennis player, and a Hollywood legend - and also including her priest friend, Father Peter Jacobs, and Bernard Combemal, the former head of the S.B.M, the consortium that runs Monaco. Wendy Leigh provides revealing new details about Grace's life, including her premarital romantic swan song which took place during her voyage to Monaco, the hitherto untold story of her troubling relationship with bridesmaid, Carolyn Reybold and the moving story of Grace's lifelong relationship with actor, David Niven. Wendy Leigh paints a compelling portrait of Grace, the ambitious young actress, Grace, the dutiful princess who transformed the principality of Monaco into a jet-set haven, Grace, the kind-hearted philanthropist, Grace, the loving mother, and Grace, the patriotic American. Wendy Leigh's book has not been written for those readers who wish to view Grace as a saint, but for those who - like Leigh herself - believes that she was a strong and wonderful woman.

Ava Gardner

Author : Lee Server
Publisher : St. Martin's Press
ISBN 13 : 1429908742
Total Pages : 582 pages
Book Rating : 4.4/5 (299 download)

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Book Synopsis Ava Gardner by : Lee Server

Download or read book Ava Gardner written by Lee Server and published by St. Martin's Press. This book was released on 2007-04-01 with total page 582 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The most complete and engrossing biography yet of this exotic Southern girl...Excellent."—Liz Smith She was the sex symbol who dazzled all the other sex symbols. She was the temptress who drove Frank Sinatra to the brink of suicide and haunted him to the end of his life. Ernest Hemingway saved one of her kidney stones as a sacred memento, and Howard Hughes begged her to marry him—but she knocked out his front teeth instead. She was one of the great icons in Hollywood history—star of The Killers, The Barefoot Contessa, and The Night of the Iguana—and one of the few whose actual life was grander and more colorful than any movie. Her jaw-dropping beauty, charismatic presence, and fabulous, scandalous adventures fueled the legend of Ava Gardner—Hollywood's most glamorous, restless and uninhibited star. In this acclaimed first full biography of Gardner, Lee Server recreates—with great style and vivid detail—the actress's life, from her beginnings as a barefoot North Carolina farm girl to her heady days as a Hollywood goddess. He paints the full spectacle of her tumultuous private life—including her string of failed marriages to Mickey Rooney, Sinatra and Artie Shaw—and Gardner's lifelong search for adventure and love. Ava Gardner: "Love is Nothing" is both an exceptional work of biography and a richly entertaining read.

The Million Dollar Mermaid

Author : Esther Williams
Publisher :
ISBN 13 : 9780743404051
Total Pages : 416 pages
Book Rating : 4.4/5 (4 download)

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Book Synopsis The Million Dollar Mermaid by : Esther Williams

Download or read book The Million Dollar Mermaid written by Esther Williams and published by . This book was released on 1999 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: Not since David Niven wrote the bestselling THE MOON'S A BALLOON has one of Hollywood's great stars written with real wit and candour about what it was like to work in the movie factories. In this glamorous world actors were pampered and coddled, yet expected to work without complaint for long, hard hours; made into an object of desire for millions of people and live in a world of almost total unreality, while still being expected to go about the business of finding a partner and raising a family, and avoiding personal scandal at all costs. Now, for the thousands of fans of the Golden Age of Hollywood comes Esther William's wonderfully witty, fresh and frank autobiography, all about an 18 year old girl who reluctantly answers the call of MGM and finds herself launched in a career that will last almost twenty years. During her career, she helped to create a genre of film that seems almost unimaginable today, yet which still holds its original freshness and fascination. Whether speaking of her own marriages, divorces, and love affairs or telling tales about the legends of the studio era, Williams is acutely perceptive and always uncompromisingly honest.

Untied

Author : Meredith Baxter
Publisher : Crown
ISBN 13 : 0307719316
Total Pages : 322 pages
Book Rating : 4.3/5 (77 download)

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Book Synopsis Untied by : Meredith Baxter

Download or read book Untied written by Meredith Baxter and published by Crown. This book was released on 2012-03-06 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: “I remember Sarah asking me, when I’d just begun therapy with her, what I looked for in a man. After a few moments of silent, tense deliberation I had it. ‘Hair,’ I blurted. ‘He has to have hair.’” Meredith Baxter is a beloved and iconic television actress, most well-known for her enormously popular role as hippie mom, Elyse Keaton, on Family Ties. Her warmth, humor, and brilliant smile made her one of the most popular women on television, with millions of viewers following her on the small screen each week. Yet her success masked a tumultuous personal story and a harrowing private life. For the first time, Baxter is ready to share her incredible highs, (working with Robert Redford, Doris Day, Lana Turner, and the cast of Family Ties), and lows (a thorny relationship with her mother, a difficult marriage to David Birney, a bout with breast cancer), finally revealing the woman behind the image. From her childhood in Hollywood, growing up the daughter of actress and co-creator of One Day at a Time Whitney Blake, Baxter became familiar with the ups and downs of show business from an early age. After wholeheartedly embracing the 60s counterculture lifestyle, she was forced to rely on her acting skills after her first divorce left her a 22-year-old single mother of two. Baxter began her professional career with supporting roles in the critically panned horror film Ben, and in the political thriller All the President's Men. More lucrative work soon followed on the small screen. Baxter starred with actor David Birney as the title characters in controversial sitcom Bridget Loves Bernie. While the series only lasted a year, her high-profile romance with Birney lasted 15 volatile and unhappy years. Hiding the worst of her situation from even those closest to her, Baxter’s career flourished as her self-esteem and family crumbled. Her successful run as Nancy on Family was followed by her enormously popular role on Family Ties, and dozens of well-received television movies. After a bitter divorce and custody battle with Birney, Baxter increasingly relied on alcohol as a refuge, and here speaks candidly of her decision to take her last drink in 1990. And while another ruinous divorce to screenwriter Michael Blodgett taxed Baxter’s strength and confidence, she has emerged from her experiences with the renewed self-assurance, poise, and understanding that have enabled her to find a loving, respectful relationship with Nancy Locke, and to speak about it openly. Told with insight, wit, and disarming frankness, Untied is the eye-opening and inspiring life of an actress, a woman, and a mother who has come into her own.

Patti LuPone

Author : Patti LuPone
Publisher : National Geographic Books
ISBN 13 : 0307460746
Total Pages : 0 pages
Book Rating : 4.3/5 (74 download)

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Book Synopsis Patti LuPone by : Patti LuPone

Download or read book Patti LuPone written by Patti LuPone and published by National Geographic Books. This book was released on 2011-11-08 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The legendary Patti LuPone is one of the theatre’s most beloved leading ladies. Now she lays it all bare, sharing the intimate story of her life both onstage and off--through the dizzying highs and darkest lows--with the humor and outspokenness that have become her trademarks. With nearly 100 photographs, including an 8-page four-color insert, and illuminating details about the life of a working actor, from inspired costars and demanding directors to her distinct perspective on how she developed and honed her Tony Award–winning performances, Patti LuPone: A Memoir is as inspirational as it is entertaining. And though the title might say “a memoir,” this is ultimately a love letter to the theatre by a unique American artist. Raised on Long Island’s North Shore, Patti discovered her calling at the age of four and knew that she was destined for the stage. A prodigiously gifted child, she was one of only 36 young actors chosen for the inaugural class of The Juilliard School’s Drama Division, where she fought near-constant criticism from her instructors, and here describes those early years with disarming frankness. From the heady days of her early twenties—crisscrossing the country as a founding member of the classical repertory theatre ensemble, The Acting Company--to her early success on Broadway, her four-year stint as Libby Thacher on the television series Life Goes On, her loving marriage to Matt Johnston, and much, much more, Patti chronicles her professional and personal life with inimitable candor and wit. With its insightful retrospective of her career-defining turns, both on Broadway and abroad, in Evita, Les Misérables, Anything Goes, Sunset Boulevard, Sweeney Todd, and Gypsy, Patti LuPone: A Memoir reveals the artist’s deeply felt passion for music and the theatre and is, in the end, the compelling and quintessential tale of an exceptional life well lived. “I have been incredibly fortunate over the course of my career to have been associated with some extraordinary dramatic and musical productions, and also some rather spectacular disasters. Looking back, I can find gifts and life lessons in every one.”

Scenario Techniques

Author : Ute Von Reibnitz
Publisher : McGraw-Hill Companies
ISBN 13 : 9780070659315
Total Pages : 240 pages
Book Rating : 4.6/5 (593 download)

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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:

The Year 2000

Author : Herman Kahn
Publisher :
ISBN 13 :
Total Pages : 472 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis The Year 2000 by : Herman Kahn

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:

Tolna--a Rural Area in Central-Europe

Author : Norbert Pap
Publisher : Dr Pap Norbert
ISBN 13 : 9639632104
Total Pages : 167 pages
Book Rating : 4.6/5 (396 download)

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Book Synopsis Tolna--a Rural Area in Central-Europe by : Norbert Pap

Download or read book Tolna--a Rural Area in Central-Europe written by Norbert Pap and published by Dr Pap Norbert. This book was released on 2007 with total page 167 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Commentary on the UN Convention on the International Sale of Goods (CISG)

Author : Peter Schlechtriem
Publisher :
ISBN 13 : 9783406603518
Total Pages : 1480 pages
Book Rating : 4.6/5 (35 download)

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Book Synopsis Commentary on the UN Convention on the International Sale of Goods (CISG) by : Peter Schlechtriem

Download or read book Commentary on the UN Convention on the International Sale of Goods (CISG) written by Peter Schlechtriem and published by . This book was released on 2010 with total page 1480 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Doing Business 2008

Author : World Bank
Publisher : World Bank Publications
ISBN 13 : 0821372327
Total Pages : 208 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis Doing Business 2008 by : World Bank

Download or read book Doing Business 2008 written by World Bank and published by World Bank Publications. This book was released on 2007-09-26 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Regulations affecting 10 areas of everyday business are measured: starting a business, dealing with licenses, employing workers, registering property, getting credit, protecting investors, paying taxes, trading across borders, enforcing contracts, and closing a business. 'Doing Business 2008' updates all 10 sets of indicators, ranks countries on their overall ease of doing business, and analyzes reforms to business regulation - identifying which countries are improving their business environment the most and which ones slipped. The indicators are used to analyze economic outcomes and identify what reforms have worked, where and why. 'Doing Business 2008' focuses on how complex business regulations dampen investment, growth and job creation in all businesses, and especially opportunities for women entrepreneurs.

The Routledge Companion to Contemporary Brand Management

Author : Francesca Dall'Olmo Riley
Publisher : Routledge
ISBN 13 : 1317751574
Total Pages : 818 pages
Book Rating : 4.3/5 (177 download)

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Book Synopsis The Routledge Companion to Contemporary Brand Management by : Francesca Dall'Olmo Riley

Download or read book The Routledge Companion to Contemporary Brand Management written by Francesca Dall'Olmo Riley and published by Routledge. This book was released on 2016-07-15 with total page 818 pages. Available in PDF, EPUB and Kindle. Book excerpt: The amount and range of brand related literature published in the last fifty years can be overwhelming for brand scholars. This Companion provides a uniquely comprehensive overview of contemporary issues in brand management research, and the challenges faced by brands and their managers. Original contributions from an international range of established and emerging scholars from Europe, US, Asia and Africa, provide a diverse range of insights on different areas of branding, reflecting the state of the art and insights into future challenges. Designed to provide not only a comprehensive overview, but also to stimulate new insights, this will be an essential resource for researchers, educators and advanced students in branding and brand management, consumer behaviour, marketing and advertising.