Eine Kritische Wurdigung Des Standards Ifrs 16 Mit Besonderer Berucksichtigung Der Auswirkungen Auf Die Anhangangaben

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Eine kritische Würdigung des Standards IFRS 16 mit besonderer Berücksichtigung der Auswirkungen auf die Anhangangaben

Author : Viola Kastrati
Publisher : GRIN Verlag
ISBN 13 : 3668982392
Total Pages : 36 pages
Book Rating : 4.6/5 (689 download)

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Book Synopsis Eine kritische Würdigung des Standards IFRS 16 mit besonderer Berücksichtigung der Auswirkungen auf die Anhangangaben by : Viola Kastrati

Download or read book Eine kritische Würdigung des Standards IFRS 16 mit besonderer Berücksichtigung der Auswirkungen auf die Anhangangaben written by Viola Kastrati and published by GRIN Verlag. This book was released on 2019-07-16 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2019 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Universität Duisburg-Essen, Sprache: Deutsch, Abstract: Seit dem Jahr 2006 wird die Reform der internationalen Leasingbilanzierung schon intensiv diskutiert. Grund dafür war besonders die starke Kritik an der bisher gültigen Leasingbilanzierung nach IAS 17. Insbesondere wurden die Ermessensspielräume bei der Klassifizierung der Leasingverhältnisse kritisiert, da diese dazu führen können, dass ähnliche Sachverhalte unterschiedlich dargestellt werden. Im Jahr 2016 veröffentlichte schließlich das International Accounting Standards Board (IASB) in Kooperation mit dem Financial Accounting Standards Board (FASB) den neuen Standard IFRS 16, welcher den bisherigen Standard IAS 17 ersetzt und ab dem Jahr 2019 anzuwenden ist. Ziel des neuen Standards ist hierbei die Sicherstellung einer realitätsgetreuen Darstellung des Leasingverhältnisses durch Leasingnehmer und Leasinggeber. Die bisher außerbilanziellen Leasinggeschäfte sollen nunmehr in der Bilanz verbessert abgebildet und sichtbar werden. Da zur Erfüllung der Zielsetzung des Standard IFRS 16 Veränderungen in Hinblick auf die bilanzielle Behandlung von Leasingverhältnissen gefordert werden, liegt hierauf der Schwerpunkt der vorliegenden Arbeit. Im Hinblick darauf, dass der neue Standard IFRS 16 umfassende qualitative und quantitative Anhangangaben festlegt, spielen die Auswirkungen auf die Anhangangaben in der vorliegenden Arbeit ebenso eine bedeutende Rolle. Im Vergleich zum IAS 17 wurden die Anhangangaben sowohl für Leasingnehmer als auch für Leasinggeber erheblich ausgeweitet. Allgemein soll geprüft werden, ob die Neuregelungen zur Zielerreichung führen. Zu diesem Zweck wird vorerst im zweiten Kapitel eine Einführung in das Thema Leasing erfolgen. Nachfolgend werden die wesentlichen Kritikpunkte des IAS 17 aufgezeigt, um die Notwendigkeit einer Reformierung der Leasingbilanzierung zu verdeutlichen. Um die Veränderung durch die Neuregelung ersichtlich zu machen, folgt anschließend im dritten Kapitel ein Vergleich der Leasingbilanzierung nach IAS 17 und der Leasingbilanzierung nach IFRS 16. Damit ein besseres Verständnis gewährleisten werden kann, wird vorerst die Leasingbilanzierung nach IAS 17 erläutert und anschließend erst nach IFRS 16. Hierbei werden Leasingnehmer und Leasinggeber getrennt voneinander betrachtet, da durch die Neuregelungen überwiegend Änderungen auf der Leasingnehmerseite zu verzeichnen sind.

Corporate Valuation

Author : Robert W. Holthausen
Publisher :
ISBN 13 : 9781618533241
Total Pages : 925 pages
Book Rating : 4.5/5 (332 download)

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Book Synopsis Corporate Valuation by : Robert W. Holthausen

Download or read book Corporate Valuation written by Robert W. Holthausen and published by . This book was released on 2019 with total page 925 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:

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.

How Do You Know?

Author : Russell Hardin
Publisher : Princeton University Press
ISBN 13 : 0691137552
Total Pages : 241 pages
Book Rating : 4.6/5 (911 download)

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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.

Executive Compensation, Corporate Governance, and Say on Pay

Author : Fabrizio Ferri
Publisher :
ISBN 13 : 9781680834215
Total Pages : 103 pages
Book Rating : 4.8/5 (342 download)

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Book Synopsis Executive Compensation, Corporate Governance, and Say on Pay by : Fabrizio Ferri

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.

Democracy

Author : Paul Cartledge
Publisher : Oxford University Press
ISBN 13 : 0190494328
Total Pages : 417 pages
Book Rating : 4.1/5 (94 download)

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Book Synopsis Democracy by : Paul Cartledge

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.

IFRS as global standards : a pocket guide : 2014

Author : Paul Pacter
Publisher :
ISBN 13 : 9781909704442
Total Pages : 195 pages
Book Rating : 4.7/5 (44 download)

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Book Synopsis IFRS as global standards : a pocket guide : 2014 by : Paul Pacter

Download or read book IFRS as global standards : a pocket guide : 2014 written by Paul Pacter and published by . This book was released on 2014 with total page 195 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Next CEO

Author : Thomas Keil
Publisher : Routledge
ISBN 13 : 1000379493
Total Pages : 155 pages
Book Rating : 4.0/5 (3 download)

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Book Synopsis The Next CEO by : Thomas Keil

Download or read book The Next CEO written by Thomas Keil and published by Routledge. This book was released on 2021-05-06 with total page 155 pages. Available in PDF, EPUB and Kindle. Book excerpt: Shortlisted for the Business Book of the Year (International Books category) 2022 Every year, companies spend billions of dollars in board time and headhunter fees on CEO searches. In fact, the selection of the next CEO is the single most important task of the board of directors. Yet, despite the huge amount of time, money, and attention given to the task, many CEO changes fail, with disastrous consequences for all concerned. With so much at stake, it is natural to ask what companies and their boards can do to increase the odds of success. Illustrated with an abundance of real-life examples from interviews with CEOs, C-suite members, members of the boards, and headhunters supporting CEO searches, The Next CEO explains how boards can improve the odds of success with CEO succession by identifying clear CEO mandates and associated CEO profiles and by selecting CEOs that are fi t for purpose. It further explains how the CEOs of leading corporations effectively take charge and create results, providing a roadmap for incoming CEOs. These ideas are brought to life with case studies and interviews with well-known corporations such as ABB, Alibaba, Freudenberg, GE, Google, HNA, HP, Microsoft, Nestle, Nike, Nokia, Novartis, Roche, Sony, Tata, and Zurich Insurance. The book is invaluable practical reading for board members of medium-to-large-size fi rms involved with CEO succession, and for those preparing for their fi rst CEO position. It is also relevant to headhunters who are involved in the process of CEO succession as a working tool for them and their clients. In addition, the book will be relevant to courses on corporate governance and strategic transformation at the executive and MBA levels.

Judgment and Decision Making in Accounting

Author : Sarah E. Bonner
Publisher : Prentice Hall
ISBN 13 :
Total Pages : 488 pages
Book Rating : 4.4/5 (91 download)

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Book Synopsis Judgment and Decision Making in Accounting by : Sarah E. Bonner

Download or read book Judgment and Decision Making in Accounting written by Sarah E. Bonner and published by Prentice Hall. This book was released on 2008 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique first edition is the only book on the market that delivers a contemporary synthesis of both psychology and accounting literature related to judgment and decision making. Judgment and Decision Making in Accounting is structured around an innovative framework that provides a unique way of thinking about JDM projects and organizing JDM research. Developed based on many years of teaching and research on accounting JDM, this unique framework succinctly describes the key issues in accounting JDM research, enabling readers to more quickly assimilate the vast material related to those issues. The framework also provides a basis to help readers evaluate their own current JDM research ideas, as well as generate further research questions.

Interpretation of Law in the Global World: From Particularism to a Universal Approach

Author : Joanna Jemielniak
Publisher : Springer
ISBN 13 : 9783642439568
Total Pages : 0 pages
Book Rating : 4.4/5 (395 download)

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Book Synopsis Interpretation of Law in the Global World: From Particularism to a Universal Approach by : Joanna Jemielniak

Download or read book Interpretation of Law in the Global World: From Particularism to a Universal Approach written by Joanna Jemielniak and published by Springer. This book was released on 2014-10-31 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Capturing the Change: Universalising Tendencies in Legal Interpretation Joanna Jemielniak and Przemys aw Mik aszewicz International and supranational integration on the European continent, as well as the harmonisation of the rules of international trade and the accompanying dev- opment and global popularity of the resolution of commercial disputes through arbitration, constantly exerts a considerable in uence on modern legal systems. The sources of each of these phenomena are different, and their action is dissimilar. Each can be described as reaching either from the top to the bottom, through the direct involvement of interested States and consequently affecting their internal legal s- tems (international and supranational integration; harmonisation of trade regulations through public international law instruments), or bottom-up, as a result of activity by private parties, leading to the achievement of uniform practices and standards (ar- tration, lex mercatoria). Nonetheless, they both enrich national legal cultures and contribute to transgressing the limits of national (local) particularisms in creating, interpreting and applying the law. The aim of this book is to demonstrate how these processes have in uenced the interpretation of law, how they have shaped the methods and techniques of the interpretation and with what consequences for the outcomes of the interpretative procedures. In assessing the extent of this in uence, due regard must be paid to the fact that the interpretation of law is not, in principle, directly determined by the provisions of law itself.

Spinal Disorders

Author : Norbert Boos
Publisher : Springer Science & Business Media
ISBN 13 : 3540690913
Total Pages : 1162 pages
Book Rating : 4.5/5 (46 download)

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Book Synopsis Spinal Disorders by : Norbert Boos

Download or read book Spinal Disorders written by Norbert Boos and published by Springer Science & Business Media. This book was released on 2008-09-24 with total page 1162 pages. Available in PDF, EPUB and Kindle. Book excerpt: Spinal disorders are among the most common medical conditions with significant impact on health related quality of life, use of health care resources and socio-economic costs. This is an easily readable teaching tool focusing on fundamentals and basic principles and provides a homogeneous syllabus with a consistent didactic strategy. The chosen didactic concept highlights and repeats core messages throughout the chapters. This textbook, with its appealing layout, will inspire and stimulate the reader for the study of spinal disorders.

The Economy as an Issue in the Middle Eastern Press

Author : Gisela Procházka-Eisl
Publisher : LIT Verlag Münster
ISBN 13 : 3825811891
Total Pages : 204 pages
Book Rating : 4.8/5 (258 download)

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Book Synopsis The Economy as an Issue in the Middle Eastern Press by : Gisela Procházka-Eisl

Download or read book The Economy as an Issue in the Middle Eastern Press written by Gisela Procházka-Eisl and published by LIT Verlag Münster. This book was released on 2008 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume comprises papers delivered at the sixth meeting of the conference series History of the Press in the Middle East which was held in Nicosia/Cyprus from May 19 to May 23, 2004. The meeting was devoted to the theme The Economy as an Issue in the Middle Eastern Press.

Variational Analysis

Author : R. Tyrrell Rockafellar
Publisher : Springer Science & Business Media
ISBN 13 : 3642024319
Total Pages : 747 pages
Book Rating : 4.6/5 (42 download)

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Book Synopsis Variational Analysis by : R. Tyrrell Rockafellar

Download or read book Variational Analysis written by R. Tyrrell Rockafellar and published by Springer Science & Business Media. This book was released on 2009-06-26 with total page 747 pages. Available in PDF, EPUB and Kindle. Book excerpt: From its origins in the minimization of integral functionals, the notion of variations has evolved greatly in connection with applications in optimization, equilibrium, and control. This book develops a unified framework and provides a detailed exposition of variational geometry and subdifferential calculus in their current forms beyond classical and convex analysis. Also covered are set-convergence, set-valued mappings, epi-convergence, duality, and normal integrands.

The Global Competitiveness Report 2007-2008

Author : Michael E. Porter
Publisher : Palgrave Macmillan
ISBN 13 : 9781403996374
Total Pages : 608 pages
Book Rating : 4.9/5 (963 download)

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Book Synopsis The Global Competitiveness Report 2007-2008 by : Michael E. Porter

Download or read book The Global Competitiveness Report 2007-2008 written by Michael E. Porter and published by Palgrave Macmillan. This book was released on 2007-12-15 with total page 608 pages. Available in PDF, EPUB and Kindle. Book excerpt: The World Economic Forum’s annual Global Competitiveness Report evaluates the potential for sustained economic growth of over 130 developed and emerging economies and ranks them accordingly. Since its first release in 1979, the Report has become the most authoritative and comprehensive study of its type. The 2007-2008 Report contains: • Detailed country competitiveness profiles of 131 economies • Data tables for survey and hard data variables ranking profiled economies • Global rankings: the Global Competitiveness Index and the Business Competitiveness Index, measuring growth and productivity, respectively • Exclusive data from the Executive Opinion Survey, with over 11,000 responses from business leaders worldwide. Produced in collaboration with a distinguished group of international scholars and a global network of over 130 leading national research institutes and business organizations, the Report also showcases the latest thinking and research on issues of immediate relevance for business leaders and policy-makers.

Das neue Kartellgesetz

Author : Philipp Zurkinden
Publisher :
ISBN 13 : 9783725547999
Total Pages : 441 pages
Book Rating : 4.5/5 (479 download)

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Book Synopsis Das neue Kartellgesetz by : Philipp Zurkinden

Download or read book Das neue Kartellgesetz written by Philipp Zurkinden and published by . This book was released on 2004 with total page 441 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Understanding the Theory and Design of Organizations

Author : Richard L. Daft
Publisher : Thomson
ISBN 13 : 9780324422719
Total Pages : 533 pages
Book Rating : 4.4/5 (227 download)

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Book Synopsis Understanding the Theory and Design of Organizations by : Richard L. Daft

Download or read book Understanding the Theory and Design of Organizations written by Richard L. Daft and published by Thomson. This book was released on 2007 with total page 533 pages. Available in PDF, EPUB and Kindle. Book excerpt: Richard Daft's best-selling text, ORGANIZATION THEORY AND DESIGN, integrates the most recent thinking about organizations, classic ideas and theories, and real world practice, in a way that is interesting and enjoyable for students. Throughout the text, detailed examples illustrate how companies are coping in the rapidly changing, highly competitive, international environment. It is one of the most systematic and well- organized texts in the market. It helps students and managers prepare for the challenges they will face in the real world. This edition provides a thorough revision to showcase current examples and research alongside time-tested information. While organization studies and real world examples are insightful for understanding organizations and solve real-world problems, Daft also integrates numerous features that give students opportunity to apply concepts and develop skills and insights.