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Die Konsolidierung Von Special Purpose Entities Nach Ifrs Us Gaap Und Hgb
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Book Synopsis Cruise Management by : Alexis Papathanassis
Download or read book Cruise Management written by Alexis Papathanassis and published by Springer Science & Business Media. This book was released on 2011-11-03 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: Increasingly, cruise operators are utilising information and communication technologies (ICTs) to improve service-effectiveness and process efficiency, both on- and off-board. Therefore, it is worth initiating a discussion on the potential and challenges ICTs entail for both cruise operators’ back-offices and for cruisers’ consumption experiences. This book documents the proceedings of the 1st e-Cruising Conference (Bremerhaven, Germany), which was aimed at discussing the possibilities and applicability of ICTs and mobile services in various aspects of cruise operations. Following a rigorous double-blind review, the best papers were chosen to be incorporated in this volume.
Book Synopsis Das neue Control-Konzept nach IFRS 10 by : Gerd Pieler
Download or read book Das neue Control-Konzept nach IFRS 10 written by Gerd Pieler and published by . This book was released on 2012 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: Im Mai 2011 veröffentlichte das IASB, als Ergebnis des Projektes Konsolidierung, den neuen Standard IFRS 10 - Konzernabschlüsse. IFRS 10 ersetzt IAS 27 Konzern- und Einzelabschlüsse und SIC-12 Konsolidierung Zweckgesellschaften. Damit steht ein einheitlicher Standard zur Abgrenzung des Konsolidierungskreises zur Verfügung. IFRS 10 enthält eine Neudefinition von Beherrschung und macht sie zum einzigen Kriterium für eine Vollkonsolidierung von Tochterunternehmen. Der Standard ist prinzipienorientiert und auf alle Unternehmensformen anzuwenden.Im Rahmen dieser Arbeit wird die historische Entwicklung des internationalen Konzernabschlusses, sowie dessen wesentliche Elemente, beleuchtet. Des Weiteren werden die Neuregelungen analysiert und mögliche Problembereiche einer kritischen Würdigung unterzogen. Entsprechende Beispiele sollen für ein besseres Verständnis sorgen.Es zeigt sich, dass die Beurteilung anhand qualitativer Kriterien erhebliche Ermessensspielräume bietet. Änderungen von Einschätzungen können im Zeitablauf zu einem volatilen Konsolidierungskreis führen. Auf nicht-strukturierte Unternehmen wirkt sich IFRS 10 stärker aus und es dürfte für deutlich mehr Unternehmen eine Konsolidierungsvermutung bestehen. IFRS 10 erhöht die Komplexität und den Aufwand von Konsolidierungsprüfungen. Die Implementierung der entsprechenden Prozesse wird Unternehmen vor eine große Herausforderung stellen.*****In May 2011 the IASB issued the new standard IFRS 10 on Consolidated financial statements, which is the result of the IASBs consolidation project. IFRS 10 supersedes IAS 27 on Consolidated and Separate Financial Statements and SIC-12 on Special Purpose Entities and thus provides a uniform standard for the definition of the scope of consolidation. IFRS 10 contains a new definition of control and uses it as the only criterion for the full consolidation of a subsidiary. The standard is principle-based and applies to all types of investees.This thesis presents the historical development of international consolidated financial statements as well as their key elements. Furthermore the new policies are analysed and possible problem areas subjected to a critical review. A number of examples are provided to ensure a better understanding.The findings show that the use of qualitative criteria results in a wide scope for discretion, with changes in assessments leading to an unstable scope of consolidation over time. IFRS 10 has a stronger effect on non-structured investees and might result in a consolidation requirement for considerably more investees. Moreover, IFRS 10 increases the complexity and the effort required to undertake consolidation assessments. The implementation of the relevant processes will be a major challenge for the enterprises concerned.
Book Synopsis Bibliographie internationale annuelle des mélanges by :
Download or read book Bibliographie internationale annuelle des mélanges written by and published by . This book was released on 2010 with total page 690 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Bibliographie internationale de la littérature périodique dans les domaines des sciences humaines et sociales by :
Download or read book Bibliographie internationale de la littérature périodique dans les domaines des sciences humaines et sociales written by and published by . This book was released on 2005 with total page 934 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 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:
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 Global Financial Accounting and Reporting by : Peter J. Walton
Download or read book Global Financial Accounting and Reporting written by Peter J. Walton and published by . This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A book from Cengage Learning on Global Financial Accounting and Rep.
Book Synopsis Forging Accounting Principles in Five Countries by : Stephen A. Zeff
Download or read book Forging Accounting Principles in Five Countries written by Stephen A. Zeff and published by Routledge. This book was released on 2016-01-29 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title, first published in 1972, examines five countries that have experience with programs designed to improve the quality of financial reporting. Zeff devotes separate chapters to the historical evolution of the program, and then goes on to compare and analyse the various trends. This book presents an important piece of research to those concerned with the development of accounting principles.
Book Synopsis Fair Allocation by : H. Peyton Young
Download or read book Fair Allocation written by H. Peyton Young and published by American Mathematical Soc.. This book was released on 1985 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: Shows how mathematics, particularly the axiomatic method, can be applied to give insight into complex social problems. This collection provides material on the real-world problem of allocating objects among competing claimants. Each article surveys the literature and includes statements and sketches of proofs, as well as unsolved problems.
Book Synopsis European Financial Reporting by : Peter J. Walton
Download or read book European Financial Reporting written by Peter J. Walton and published by . This book was released on 1995 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: European Financial Reporting: A History is primarily a reference work for those interested in financial accounting and reporting. It is the first English language source that analyses the historical development of accounting in different European countries, and thereby provides relevant material for the study of comparative international accounting. Because the sum of accounting practices in any jurisdiction at any time represents an accumulation of past decisions, reactions to past events and initiatives in the past which have occurred in relation to an evolving social and economic culture, it follows that to study the accounting of the present, one must study the accounting of the past, and this book makes a first attempt to provide material which will help in that aim.
Book Synopsis Strategic Management Accounting by : Keith Ward
Download or read book Strategic Management Accounting written by Keith Ward and published by Routledge. This book was released on 2012-08-21 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: * Challenging and provocative book * Shows how management accounting techniques can be integrated into the strategic decision making process * Extensive use of practical examples from a variety of contexts.An introduction to business strategy for management accountants, financial accountants or managers with an accounting orientation. The book places management accounting clearly within the context of strategic management of the business. Offers qualified accountants a sound introduction to strategic management, and with practical examples and mini-cases provided throughout, this book is comprehensive yet concise. Keith Ward addresses strategic management accounting as a continuous process of analysis, planning and control. Management accounting is about supplying the right information to the right people at the right time, and this can only be expressed in the context of the business strategy and strategic plan. The implementation of appropriate management accounting systems to complement different strategies is discussed in detail. Applications and examples include multinational organizations, non-profit organizations and varying organizational structures. Finally the author covers methods of using management accounting for strategic advantage.
Book Synopsis The Shapley Value by : Alvin E. Roth
Download or read book The Shapley Value written by Alvin E. Roth and published by Cambridge University Press. This book was released on 1988-10-28 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: Composed in honour of the sixty-fifth birthday of Lloyd Shapley, this volume makes accessible the large body of work that has grown out of Shapley's seminal 1953 paper. Each of the twenty essays concerns some aspect of the Shapley value. Three of the chapters are reprints of the 'ancestral' papers: Chapter 2 is Shapley's original 1953 paper defining the value; Chapter 3 is the 1954 paper by Shapley and Shubik applying the value to voting models; and chapter 19 is Shapley's 1969 paper defining a value for games without transferable utility. The other seventeen chapters were contributed especially for this volume. The first chapter introduces the subject and the other essays in the volume, and contains a brief account of a few of Shapley's other major contributions to game theory. The other chapters cover the reformulations, interpretations and generalizations that have been inspired by the Shapley value, and its applications to the study of coalition formulation, to the organization of large markets, to problems of cost allocation, and to the study of games in which utility is not transferable.
Book Synopsis The New Institutional Economics by : Eirik Grundtvig Furubotn
Download or read book The New Institutional Economics written by Eirik Grundtvig Furubotn and published by Mohr Siebeck. This book was released on 1991 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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.
Book Synopsis Accounting Theory and Practice ... by : Roy Bernard Kester
Download or read book Accounting Theory and Practice ... written by Roy Bernard Kester and published by . This book was released on 1918 with total page 832 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Democracy written by Paul Cartledge and published by Oxford University Press. This book was released on 2016-03-03 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ancient Greece first coined the concept of "democracy", yet almost every major ancient Greek thinker-from Plato and Aristotle onwards- was ambivalent towards or even hostile to democracy in any form. The explanation for this is quite simple: the elite perceived majority power as tantamount to a dictatorship of the proletariat. In ancient Greece there can be traced not only the rudiments of modern democratic society but the entire Western tradition of anti-democratic thought. In Democracy, Paul Cartledge provides a detailed history of this ancient political system. In addition, by drawing out the salient differences between ancient and modern forms of democracy he enables a richer understanding of both. Cartledge contends that there is no one "ancient Greek democracy" as pure and simple as is often believed. Democracy surveys the emergence and development of Greek politics, the invention of political theory, and-intimately connected to the latter- the birth of democracy, first at Athens in c. 500 BCE and then at its greatest flourishing in the Greek world 150 years later. Cartledge then traces the decline of genuinely democratic Greek institutions at the hands of the Macedonians and-subsequently and decisively-the Romans. Throughout, he sheds light on the variety of democratic practices in the classical world as well as on their similarities to and dissimilarities from modern democratic forms, from the American and French revolutions to contemporary political thought. Authoritative and accessible, Cartledge's book will be regarded as the best account of ancient democracy and its long afterlife for many years to come.
