Einfluss Der Finanzmarktkrise Auf Die Bedeutung Des Fair Value Innerhalb Der International Financial Reporting Standards

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Einfluss der Finanzmarktkrise auf die Bedeutung des Fair Value innerhalb der International Financial Reporting Standards

Author : Tim Schwertner
Publisher :
ISBN 13 : 9783668470316
Total Pages : 56 pages
Book Rating : 4.4/5 (73 download)

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Book Synopsis Einfluss der Finanzmarktkrise auf die Bedeutung des Fair Value innerhalb der International Financial Reporting Standards by : Tim Schwertner

Download or read book Einfluss der Finanzmarktkrise auf die Bedeutung des Fair Value innerhalb der International Financial Reporting Standards written by Tim Schwertner and published by . This book was released on 2017-07-19 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bachelorarbeit aus dem Jahr 2017 im Fachbereich BWL - Sonstiges, Note: 1,0, Europa-Universitat Viadrina Frankfurt (Oder), Sprache: Deutsch, Abstract: Diese Bachelor Thesis untersucht den Einfluss der Finanzmarktkrise von 2008 auf die Bedeutung des Fair Value in den International Financial Reporting Standard (IFRS). Dazu wird, in einem ersten Schritt, ein Uberblick uber die Entwicklung des Rahmenkonzeptes der IFRS und die daraus resultierenden Auswirkungen auf die Fair Value Bewertung in den Einzelstandards, geben. Der sich anschlieende Teil der Arbeit untersucht, inwieweit der Fair Value-Bewertungsansatz moglicherweise einen Beitrag zur Krise geleistet hat, oder die Finanzkrise sogar noch verschlimmert haben konnte. In diesem Zusammenhang bietet die Arbeit einen gewichteten und detaillierten Uberblick uber Argumentation und empirische Erkenntnisse in diesem akademischen Diskurs. In einem letzten Schritt beleuchtet die Arbeit mogliche Auswirkungen der Finanzmarktkrise auf den Prozess der Standardentwicklung. In diesem Zusammenhang kann ein Bedeutungszuwachs der Fair Value-Bewertung bei Finanzinstrumenten vor der Finanzkrise beobachtet werden. Diese Entwicklung wurde durch umfangreiche externe politische Einflussnahme und Lobbying eingeschrankt. Folglich wird gepruft, inwieweit die Finanzkrise, politischer Einfluss, sowie der Einfluss von Interessensgruppen Auswirkung auf die Fair Value-Bewertung bei Finanzinstrumenten gehabt haben konnte.

Fair-Value Bilanzierung in der Finanzkrise

Author : Yalcin Kilicer
Publisher : diplom.de
ISBN 13 : 3836644797
Total Pages : 82 pages
Book Rating : 4.8/5 (366 download)

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Book Synopsis Fair-Value Bilanzierung in der Finanzkrise by : Yalcin Kilicer

Download or read book Fair-Value Bilanzierung in der Finanzkrise written by Yalcin Kilicer and published by diplom.de. This book was released on 2010-04-08 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Einleitung: Immobilienkrise, Wirtschaftskrise, Finanzkrise, Konjunkturkrise sind zu gängigen Begriffen unseres Alltagslebens geworden. Kaum eine Nachrichtensendung wird ausgestrahlt, ohne dass diese Begriffe thematisiert werden. Tatsache ist, dass sich die Welt nach Ansicht der Wirtschaftsexperten in der größten Wirtschaftskrise seit der Weltwirtschaftskrise im Jahre 1931 befinden soll. Banken gehen insolvent, Firmen versuchen Kostensparmaßnahmen durchzuführen und die Politik versucht mit Konjunkturpaketen die Krise in den Griff zu bekommen. Der Ursprung dieser Krise ist auf das Jahr 2000 zurückzuführen, als in den USA der sogenannte Subprime-Markt aufblühte. Dabei erhielten viele US-Kreditnehmer günstig verzinste Kredite um Eigenheime zu erwerben. Die Kreditvolumen betrugen dabei 100 % des Kaufpreises der Immobilien. Anschließend gewährten die Banken diesen Kreditnehmern mit der Begründung, dass ihre Immobilien an Wert gewonnen hätten, weitere Kredite in der Höhe der geschätzten Wertanstiege. Das Resultat dieser Ereignisse war die Subprime-Blase. Als dann im Jahre 2007 mehrere Kreditnehmer nicht mehr zahlungsfähig waren, entstand ein Angebotsüberschuss bei Immobilien. So sind auch die Immobilienpreise gesunken und damit der Gegenwert der vergebenen Kredite. Dies war der Startschuss der Subprime-Krise! Angeführt durch die Subprime-Krise folgte dann die Finanzmarktkrise. Diese wurde dadurch verursacht, dass die Banken jahrelang die vergebenen Kredite durch Pfandbriefe wie asset back securities an den weltweiten Finanzmärkten veräußerten. Die Erwerber solcher forderungsbesicherter Wertpapiere verknüpften diese mit anderen besicherten Krediten und bildeten so Collateralized Debt Obligations, welche wieder auf den weltweiten Finanzmärkten gehandelt wurden. Folglich hatten die Banken mit dem Zerfall des Subprime-Marktes enorme Forderungsverluste aus den Geschäften mit Immobilienfonds hinzunehmen, welche wiederum durch Einnahmen aus anderen Segmenten getragen werden mussten. Dies führte dazu, dass die Finanzmarktkrise auch auf den realen Sektor überging. Die Banken vergaben keine großen Kredite an die Unternehmen mehr, womit für diese ebenfalls Liquiditätsprobleme entstanden. Das Ergebnis dieses Prozesses ist die aktuelle Weltwirtschaftskrise. Neben der gegenwärtigen Rezession hat die Krise auch einen Vertrauensverlust gegenüber den weltweiten Finanzmärkten mit sich gebracht. Speziell Unternehmen, die an der Börse gehandelt werden, [...]

Fair Value Measurement: Basis for conclusions

Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Fair Value Measurement: Basis for conclusions by : International Accounting Standards Board

Download or read book Fair Value Measurement: Basis for conclusions written by International Accounting Standards Board and published by . This book was released on 2009 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Der International Financial Reporting Standard für kleine und mittlere Unternehmen

Author : Veronica Bláha
Publisher :
ISBN 13 :
Total Pages : 125 pages
Book Rating : 4.:/5 (12 download)

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Book Synopsis Der International Financial Reporting Standard für kleine und mittlere Unternehmen by : Veronica Bláha

Download or read book Der International Financial Reporting Standard für kleine und mittlere Unternehmen written by Veronica Bláha and published by . This book was released on 2011 with total page 125 pages. Available in PDF, EPUB and Kindle. Book excerpt: Diese Diplomarbeit befasst sich mit dem International Financial Reporting Standard für kleine und mittlere Unternehmen. Zu Beginn wird auf die Entstehung des IFRS für KMUs eingegangen, im Detail auf den Anstoß des IASC zur Entwicklung des Standards und in weiterer Folge auf seine Entwicklung. Danach liegt das Hauptaugenmerk auf dem Anwendungsbereich, den Grundsätzen, der Bewertung und den Komponenten des Abschlusses nach IFRS für KMUs. Es werden einige Abschnitte des Standards vertiefend behandelt. Abschließend wird der im Jahr 2009/2010 stattgefundenen Konsultation zum IFRS für KMUs verstärkte Aufmerksamkeit geschenkt. Die methodische Vorgehensweise beruht vor allem auf einer intensiven Literaturrecherche zu vorliegendem Thema. Es wurden Fachbücher sowie aktuelle Internetquellen zur Gestaltung der Diplomarbeit herangezogen. Die Reaktionen auf den IFRS für KMUs von den Mitgliedstaaten der EU können als positiv angesehen werden, obwohl ein weiterer Überarbeitungsbedarf festgestellt wird. Österreich hingegen sieht den neuen Standard sehr kritisch. Die überwiegende Mehrheit der österreichischen Antworten auf die Konsultation fielen negativ aus. Die Regelungen des IFRS für KMUs werden für die Anwendung in Österreich als nicht praktikabel angesehen, ein weiterer Überarbeitungsbedarf wird dringend angeraten.*****This study is about the International Financial Reporting Standard for small and medium-sized entities. At the beginning the focus is on the development of the IFRS for SMEs, in detail on the initiation of the IASC for the progression of the Standard and ensuing on its development. After that the study goes into detail about the application area, the basic principles, the valuation and the components of a financial statement according to IFRS for SMEs. Some sections of the Standard will be shown in-depth. Concluding the study is about the consultation on the IFRS for SMEs, which took place in 2009/2010. The findings result basically from primary data like books and up-to-date internet sources. There have been positive reactions from the member states of the EU on the Standard. However they locate the need to further adapt the IFRS für SMEs to the needs of small and medium-sized entities. In contrast to that, Austrias opinion on the standard is rather critical. Most of the answers on the consultation were negative. The regulations do not seem to be feasible in Austria, moreover the companies give advice on how to extensively work the Standard over.

Velocity of Pledged Collateral

Author : Mr.Manmohan Singh
Publisher : International Monetary Fund
ISBN 13 : 1463923953
Total Pages : 26 pages
Book Rating : 4.4/5 (639 download)

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Book Synopsis Velocity of Pledged Collateral by : Mr.Manmohan Singh

Download or read book Velocity of Pledged Collateral written by Mr.Manmohan Singh and published by International Monetary Fund. This book was released on 2011-11-01 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: Large banks and dealers use and reuse collateral pledged by nonbanks, which helps lubricate the global financial system. The supply of collateral arises from specific investment strategies in the asset management complex, with the primary providers being hedge funds, pension funds, insurers, official sector accounts, money markets and others. Post-Lehman, there has been a significant decline in the source collateral for the large dealers that specialize in intermediating pledgeable collateral. Since collateral can be reused, the overall effect (i.e., reduced ?source' of collateral times the velocity of collateral) may have been a $4-5 trillion reduction in collateral. This decline in financial lubrication likely has impact on the conduct of global monetary policy. And recent regulations aimed at financial stability, focusing on building equity and reducing leverage at large banks/dealers, may also reduce financial lubrication in the nonbank/bank nexus.

Correspondent Central Banking Model (CCBM)

Author : European Central Bank
Publisher :
ISBN 13 :
Total Pages : 26 pages
Book Rating : 4.3/5 ( download)

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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:

Francis Kéré and Iwan Baan: Momentum of Light

Author :
Publisher :
ISBN 13 : 9783037786864
Total Pages : 180 pages
Book Rating : 4.7/5 (868 download)

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Book Synopsis Francis Kéré and Iwan Baan: Momentum of Light by :

Download or read book Francis Kéré and Iwan Baan: Momentum of Light written by and published by . This book was released on 2021-09-07 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: Two stars of contemporary architecture explore the unique handling of light and heat in the architecture of Burkina Faso Across the African continent, but especially in the sub-Saharan regions, the light has a particularly stark quality, which becomes most apparent in relation to older buildings. Before electricity, architecture was required to make use of the sun as a light source within a building, while also protecting its inhabitants from the heat. This resulted in vernacular architecture that features very few or small openings, which consequently render the inside of a building near pitch black, while the outside is illuminated by sunshine that bears down mercilessly. On the initiative of the lighting technology company Zumtobel Group, photographer Iwan Baan (born 1975) and architect Francis Kéré (born 1965) set out to capture how the sun's natural light cycle shapes vernacular architecture in Burkina Faso with little to no artificial light sources. They traveled to three exemplary locations: communal compounds in Gando; the main mosque of Bobo Dioulasso; and the terraced houses in Dano. Baan's pictures are accompanied by architectural sketches by Francis Kéré, who himself grew up in this light environment and whose architecture is inspired by it. The stunning photographs are printed using a special technique, to give a sense of being immersed in the very light conditions documented here.

Public Governance and Leadership

Author : Rainer Koch
Publisher : Springer Science & Business Media
ISBN 13 : 383509100X
Total Pages : 588 pages
Book Rating : 4.8/5 (35 download)

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Book Synopsis Public Governance and Leadership by : Rainer Koch

Download or read book Public Governance and Leadership written by Rainer Koch and published by Springer Science & Business Media. This book was released on 2007-11-03 with total page 588 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book, internationally renowned scholars and practitioners elaborate on political as well as managerial questions, e.g. how to make overriding Public Governance changes the ’guiding model’ for a now needed stronger strategic approach. More specifically, their focus is on how moves towards a re-positioning as an enabling authority are to be made drivers for adapting management systems across all levels. In accordance with present developments, the authors explain how changes in the overall governance structure have to be used to adapt leadership practices in a more output-oriented or even entrepreneurial fashion. Overall, the underlying idea is to provide some further basics for a public sector type of a design-oriented management science.

Liberation from Excess

Author : Niko Paech
Publisher :
ISBN 13 : 9783865813244
Total Pages : 144 pages
Book Rating : 4.8/5 (132 download)

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Book Synopsis Liberation from Excess by : Niko Paech

Download or read book Liberation from Excess written by Niko Paech and published by . This book was released on 2012 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Translation and Meaning

Author : Marcel Thelen
Publisher : Lodz Studies in Language
ISBN 13 : 9783631663905
Total Pages : 0 pages
Book Rating : 4.6/5 (639 download)

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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.

Intellectual Property Valuation

Author : Weston Anson
Publisher : American Bar Association
ISBN 13 : 9781590314302
Total Pages : 274 pages
Book Rating : 4.3/5 (143 download)

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Book Synopsis Intellectual Property Valuation by : Weston Anson

Download or read book Intellectual Property Valuation written by Weston Anson and published by American Bar Association. This book was released on 2005 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: "In this book, we attempt to cover some frequently asked questions on intellectual property and intangible assets and to engage in brief discussions on the subject of identifying value. We identify many of the main types of intellectual property and intangible assets. We also look at the primary, traditional, and not-so-traditional methods of valuing these assets and include case studies and various situations in which the valuation of these assets is required." -- from the Introduction, p. 3.

Knowing in Performing

Author : Annegret Huber
Publisher : transcript Verlag
ISBN 13 : 3839452872
Total Pages : 225 pages
Book Rating : 4.8/5 (394 download)

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Book Synopsis Knowing in Performing by : Annegret Huber

Download or read book Knowing in Performing written by Annegret Huber and published by transcript Verlag. This book was released on 2021-03-31 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: How can performing be transformed into cognition? Knowing in Performing describes dynamic processes of artistic knowledge production in music and the performing arts. Knowing refers to how processual, embodied, and tacit knowledge can be developed from performative practices in music, dance, theatre, and film. By exploring the field of artistic research as a constantly transforming space for participatory and experimental artistic practices, this anthology points the way forward for researchers, artists, and decision-makers inside and outside universities of the arts.

Family Business and Regional Development

Author : Rodrigo Basco
Publisher : Routledge
ISBN 13 : 0429608993
Total Pages : 280 pages
Book Rating : 4.4/5 (296 download)

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Book Synopsis Family Business and Regional Development by : Rodrigo Basco

Download or read book Family Business and Regional Development written by Rodrigo Basco and published by Routledge. This book was released on 2021-04-07 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the relationship between families, firms, and regions and the extent to which these relationships contribute to regional economic and social development. Although family business participation in economic activities has been a common phenomenon since pre-industrial societies, and its importance has evolved throughout time and across spatial contexts, the book suggests that these factors have often been neglected in family business and regional studies. Taking this research gap into account, the book aims to deepen our understanding of the role family firms play in the regional economy. In particular, it explores two seldom studied questions. Firstly, what role do family firms play in regional development? Secondly, how do different spatial regional contexts shape family firm operations and performance? Family Business and Regional Development presents a model of "spatial familiness" and uses themes such as productivity, networks and competitiveness to shed new light on family businesses. Moreover, it approaches the juxtaposition between family business and regional studies to encourage the cross-fertilisation of ideas, theories, and research methods between the two fields. Bringing together leading experts in entrepreneurship, regional economics, and economic geography, this book will be a valuable reading for advanced students, researchers and policymakers interested in family firms, regional studies and economic geography.

Multilevel Environmental Governance

Author : Inger Weibust
Publisher : Edward Elgar Publishing
ISBN 13 : 0857939254
Total Pages : 291 pages
Book Rating : 4.8/5 (579 download)

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Book Synopsis Multilevel Environmental Governance by : Inger Weibust

Download or read book Multilevel Environmental Governance written by Inger Weibust and published by Edward Elgar Publishing. This book was released on 2014-03-28 with total page 291 pages. Available in PDF, EPUB and Kindle. Book excerpt: The literature on Multi-level governance (MLG), an approach that explicitly looks at the system of the many interacting authority structures at work in the global political economy, has grown significantly over the last decade. The authors in this volu

Doing Fieldwork in Japan

Author : Theodore C. Bestor
Publisher : University of Hawaii Press
ISBN 13 : 9780824827342
Total Pages : 430 pages
Book Rating : 4.8/5 (273 download)

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Book Synopsis Doing Fieldwork in Japan by : Theodore C. Bestor

Download or read book Doing Fieldwork in Japan written by Theodore C. Bestor and published by University of Hawaii Press. This book was released on 2003-07-31 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt: Doing Fieldwork in Japan taps the expertise of North American and European specialists on the practicalities of conducting long-term research in the social sciences and cultural studies. In lively first-person accounts, they discuss their successes and failures doing fieldwork across rural and urban Japan in a wide range of settings: among religious pilgrims and adolescent consumers; on factory assembly lines and in high schools and wholesale seafood markets; with bureaucrats in charge of defense, foreign aid, and social welfare policy; inside radical political movements; among adherents of "New Religions"; inside a prosecutor's office and the JET Program for foreign English teachers; with journalists in the NHK newsroom; while researching race, ethnicity, and migration; and amidst fans and consumers of contemporary popular culture. Contributors: David M. Arase, Theodore C. Bestor, Victoria Lyon Bestor, Mary C. Brinton, John Creighton Campbell, Samuel Coleman, Suzanne Culter, Andrew Gordon, Helen Hardacre, Joy Hendry, David T. Johnson, Ellis S. Krauss, David L. McConnell, Ian Reader, Glenda S. Roberts, Joshua Hotaka Roth, Robert J. Smith, Sheila A. Smith, Patricia G. Steinhoff, Merry Isaacs White, Christine R. Yano.

The Euro Trap

Author : Hans-Werner Sinn
Publisher : OUP Oxford
ISBN 13 : 0191006661
Total Pages : 417 pages
Book Rating : 4.1/5 (91 download)

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Book Synopsis The Euro Trap by : Hans-Werner Sinn

Download or read book The Euro Trap written by Hans-Werner Sinn and published by OUP Oxford. This book was released on 2014-07-31 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a critical assessment of the history of the euro, its crisis, and the rescue measures taken by the European Central Bank and the community of states. The euro induced huge capital flows from the northern to the southern countries of the Eurozone that triggered an inflationary credit bubble in the latter, deprived them of their competitiveness, and made them vulnerable to the financial crisis that spilled over from the US in 2007 and 2008. As private capital shied away from the southern countries, the ECB helped out by providing credit from the local money-printing presses. The ECB became heavily exposed to investment risks in the process, and subsequently had to be bailed out by intergovernmental rescue operations that provided replacement credit for the ECB credit, which itself had replaced the dwindling private credit. The interventions stretched the legal structures stipulated by the Maastricht Treaty which, in the absence of a European federal state, had granted the ECB a very limited mandate. These interventions created a path dependency that effectively made parliaments vicarious agents of the ECB's Governing Council. This book describes what the author considers to be a dangerous political process that undermines both the market economy and democracy, without solving southern Europe's competitiveness problem. It argues that the Eurozone has to rethink its rules of conduct by limiting the role of the ECB, exiting the regime of soft budget constraints and writing off public and bank debt to help the crisis countries breathe again. At the same time, the Eurosystem should become more flexible by offering its members the option of exiting and re-entering the euro - something between the dollar and the Bretton Woods system - until it eventually turns into a federation with a strong political power centre and a uniform currency like the dollar.

Hito Steyerl: I Will Survive

Author : Hito Steyerl
Publisher : Spector Books
ISBN 13 : 9783959054195
Total Pages : 496 pages
Book Rating : 4.0/5 (541 download)

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Book Synopsis Hito Steyerl: I Will Survive by : Hito Steyerl

Download or read book Hito Steyerl: I Will Survive written by Hito Steyerl and published by Spector Books. This book was released on 2021-05-04 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: A massive, long-overdue retrospective on the multimedia image critique of Hito Steyerl, influential artist and author of Duty-Free Artand The Wretched of the Screen Over the past 30 years, through video and installation, the immensely influential German artist and writer Hito Steyerl (born 1966) has been tracking the ways that images have mutated--from the analogue image and its manifold possibilities for montage to the fluidity of the split digital image--and the implications these mutations have had for the representation of wars, genocides and the flow of capital. "We are no longer dealing with the virtual but with a confusing and possibly alien concreteness that we are only beginning to understand," writes Brian Kuan Wood of the digital visual worlds that the artist presents. At nearly 500 pages, this book--the first substantial overview on Steyerl--looks at multimedia installations and film projects of the past ten years, as well as earlier works, all of which are united by the artist's unflagging interrogation of the politics of the image.