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Fair Value Bilanzierung Und Controlling Eine Kritische Analyse
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Book Synopsis Fair Value Bilanzierung und Controlling. Eine kritische Analyse by : Niklas Buchholz
Download or read book Fair Value Bilanzierung und Controlling. Eine kritische Analyse written by Niklas Buchholz and published by GRIN Verlag. This book was released on 2017-11-06 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2016 im Fachbereich BWL - Controlling, Universität Münster, Sprache: Deutsch, Abstract: Bei einer Bilanzierung nach den Regeln der International Financial Reporting Standards (IFRS) steht stets die Vermittlung entscheidungsnützlicher Informationen an Abschlussadressaten im Vordergrund. Ein diesbezüglich oft diskutiertes Thema ist Fair Value Bilanzierung, durch welche die Informationsfunktion des IFRS-Abschlusses besser erfüllt werden soll. Mit Inkrafttreten des IFRS 13 für Berichtsperioden ab dem 01.01.2013 forcierte das International Accounting Standards Board (IASB) eine einheitliche und übergreifende Vorschrift zum Fair Value im Regelwerk der IFRS. Anders als für die Bilanzierung durch das externe Rechnungswesen, ist für das Controlling die Vermittlung von entscheidungsnützlichen Informationen für die Unternehmensführung von zentraler Bedeutung. Die Ähnlichkeit in den Zwecksetzungen stellt einen Anhaltspunkt für eine Annähe-rung der Rechenwerke dar. Aufgrund zunehmender Konvergenz ist in diesem Zusammenhang davon auszugehen, dass die Vorstellungen des IASB zur Fair Value-Ermittlung Auswirkungen auf das Controlling haben. Konvergenz ist jedoch nur möglich, wenn die Erfüllung der Verhaltenssteuerungs- und Entscheidungs-funktion des Controllings durch Bilanzierungsvorschriften gewährleistet ist. In dieser Arbeit soll kritisch analysiert werden, ob eine Bewertung nach IFRS 13 mit den Funktionen des Controllings konform ist und ob diese einen Anknüpfungspunkt für eine Konvergenz von ex- und internem Rechnungswesen darstellen kann. Es werden zunächst die notwendigen Grundlagen zu Fair Value-Bewertung nach IFRS 13 und zum Controlling dargestellt. Zudem wird der mögliche Nutzen des IFRS 13 für das Controlling untersucht. Die Analyse erfolgt dann am Beispiel von Verrechnungspreisen, da dies die Prüfung der Erfüllung von Controlling-Funktionen unter bestimmten Bedingungen ermöglicht. Es wird untersucht, ob IFRS 13 zur Ermittlung eines marktbasierten Verrechnungspreises geeignet ist, wobei zunächst von idealtypischen Bedingungen ausgegangen wird, die dann im nächsten Analyseschritt eingeschränkt werden.
Book Synopsis Fair Value Measurement by : Mark L. Zyla
Download or read book Fair Value Measurement written by Mark L. Zyla and published by John Wiley & Sons. This book was released on 2012-10-23 with total page 427 pages. Available in PDF, EPUB and Kindle. Book excerpt: FAIR VALUE MEASUREMENT Practical Guidance and Implementation "Writing Fair Value Measurement was a monumental task fraught with controversy not only in the U.S., but also abroad. Having coauthored a book with Mark as well as written one myself, I was even more impressed that Mark was able to navigate these fair value minefields and produce a work that will be a tremendous help to accountants and non-accountants alike. If you are looking for a 'one-stop' book on fair value measurement, this is it!" Neil J. Beaton, CPA/ABV, CFA, ASA, Managing Director, Valuation Services, Alvarez & Marsal "In recent years, the FASB and the IASB have added many requirements for various assets and liabilities to be measured at fair value. In this book, Zyla clearly describes how to implement fair value measurement and how investors and creditors should interpret it. The crisp writing and illuminating analysis will help readers to grasp the essence of fair value accounting and to apply it wisely." J. Edward Ketz, Associate Professor of Accounting, Pennsylvania State University "The focus of the book is on fair value measurement based on level 3 inputs. This is a critical area of valuations for financial reporting due to a false comfort given by routine application of evaluating models and assumptions without real possibilities of calibration. Mark Zyla offers an extraordinary help in understanding the reliability of the inputs and the outputs of the different methodologies and the inherent biases in each of them. The book is a precious support for better valuation both in U.S. GAAP and in IFRS fair value reporting." Mauro Bini, Full Professor of Corporate Finance, Bocconi University; Chairman, Management Board OIV (Organismo Italiano di Valutazione) Essential guidance on the fair value measurement process Now in a second edition, Fair Value Measurement: Practical Guidance and Implementation helps you succeed in understanding the fair value accounting rules that entities must follow. The result is a resource that you can rely on to understand the importance of valuation and the concepts that define it. In basic, nontechnical language, author Mark Zyla presents practical direction for best practices of financial valuation as well as for understanding the many FASB pronouncements involving fair value. An essential guide for auditors and valuation specialists, Fair Value Measurement: Practical Guidance and Implementation, Second Edition brings you up to speed on what fair value really means.
Book Synopsis Kapitalmarktorientierung in Accounting und Controlling by : Holger Wassermann
Download or read book Kapitalmarktorientierung in Accounting und Controlling written by Holger Wassermann and published by Springer-Verlag. This book was released on 2011-06-03 with total page 486 pages. Available in PDF, EPUB and Kindle. Book excerpt: Holger Wassermann geht der Frage nach, ob Shareholder-Value- und Kapitalmarktorientierung tatsächlich gleichzusetzen sind. Er analysiert die Interessen der verschiedenen Kapitalmarktteilnehmer und leitet daraus Anforderungen an Accounting und Controlling ab. So werden u.a. die Zweckmäßigkeit des Fair Value, eine Änderung des Framework, ein umfassendes Recycling sowie das Goodwill-Controlling diskutiert.
Book Synopsis Fair Value Measurements by : Mark L. Zyla
Download or read book Fair Value Measurements written by Mark L. Zyla and published by John Wiley & Sons. This book was released on 2009-12-04 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt: A hands-on volume for financial executives with guidance on the fair value measurement process In today's dynamic and volatile markets, whether buying or selling, what corporate officers need to know is the worth of an asset today, a task that for many has become complex and at times confusing. Fair Value Measurements: Practical Guidance and Implementation demystifies this topic, offering you a nuts-and-bolts guide of the most recent developments in preparing financial statements using fair value measurements. This straightforward book covers the best practices on measuring fair value in a business combination and how to subsequently test the value of these assets for impairment. Filters complicated insider concepts into easy-to-understand information on the valuation specialist's function Discusses the many new FASB pronouncements involving fair value Instantly familiarizes you on the ins and outs of fair value financial disclosure Well-written, conversational in tone, and filled with valuable insights, Fair Value Measurements: Practical Guidance and Implementation lifts the veil of confusion from the substantial and growing requirements for fair value disclosures.
Book Synopsis Valuation for Financial Reporting by : Michael J. Mard
Download or read book Valuation for Financial Reporting written by Michael J. Mard and published by John Wiley & Sons. This book was released on 2010-11-02 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in a third edition, Valuation for Financial Reporting provides practical implementation guidance for practitioners, auditors, and their clients in the private and public sectors. This one-stop resource clearly explains SFAS 141R, Business Combinations; SFAS 160, Noncontrolling Interests in Consolidated Financial Statements; and SFAS 157, Fair Value Measurements. The new edition furthers the elements of fair value in financial reporting in accordance with recent standards, providing primary emphasis on fair value measurements and reporting, and the valuation and impairment analysis of intangible assets and goodwill. Written by leading experts in the valuation field, the Third Edition features: Invaluable tools including flowcharts for SFAS 157 and SFAS 141R, a checklist for implementing the fair value measurement standard, and a preparer’s worksheet Discussion of the valuation aspects of the new financial reporting requirements, including how to identify and measure contingent considerations Interpretations of the accounting requirements with application of the requirements to specific facts and circumstances Specific guidance for determining fair value in a business combination Guidance for determining fair value measurement, including fair value definition, transaction costs, transportation costs, market participants, and highest and best use Now featuring an accompanying Website, Valuation for Financial Reporting, Third Edition is practical and easy to follow, with detailed examples of an impairment analysis as well as a business combination in which tangible and intangible assets are identified and valued. It is the authoritative reference every valuation professional must have.
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:
Book Synopsis Goodwill Impairment by : Thorsten Sellhorn
Download or read book Goodwill Impairment written by Thorsten Sellhorn and published by Peter Lang Pub Incorporated. This book was released on 2004 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2001, goodwill amortization in the US was eliminated in favor of an impairment-only approach, which, according to critics, gives managers vast discretion and opportunities for earnings management. Prior research suggests that discretionary asset write-offs are associated with economic factors and managers_ financial reporting objectives. Based on a systematic literature review, this study investigates for a comprehensive sample of US firms the determinants of goodwill write-off behavior. Regression analysis shows that write-off behavior is significantly explained by firms_ economic properties. Only in large, high-profile firms, incentives appear to be significant determinants. These findings suggest that the impairment-only approach does capture goodwill impairment at least to some extent.
Download or read book Mel Ramos written by Mel Ramos and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Like his fellow Pop painters Andy Warhol and Roy Lichtenstein, Mel Ramos (born 1935) derives the motifs for his work from mass media and advertising. In bold and immediately recognizable canvases, he unites consumer goods with idealized pin-up girls modeled after magazine images dating from the 1950s and 1960s. Ramos immortalizes these models' lascivious poses by entwining them with the featured products in what he calls "commercial pin-ups." This monograph illustrates and discusses many of these works, but also provides insight into the artist's multifaceted oeuvre by presenting more than 100 works, from his first portraits of people, comic heroes and heroines, and his prominent pin-up girls, to his latest works from the Galatea series. Celebrating the artist's 75th birthday, this catalogue accompanies a major European retrospective, the first to unite Ramos' drawings, paintings and sculptures.
Book Synopsis Economic Competence and Financial Literacy of Young Adults by : Eveline Wuttke
Download or read book Economic Competence and Financial Literacy of Young Adults written by Eveline Wuttke and published by Barbara Budrich. This book was released on 2016-05-23 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: The authors take a detailed look at the economic competence and financial literacy of young adults, especially of those who start an apprenticeship or who take up their studies at a university. Economic competence and financial literacy are of special interest within this group, because these young people are – mostly for the fi rst time in their lives – responsible for autonomously managing their own fi nancial affairs and deal with economic challenges.
Book Synopsis Advances in Manufacturing, Production Management and Process Control by : Beata Mrugalska
Download or read book Advances in Manufacturing, Production Management and Process Control written by Beata Mrugalska and published by Springer Nature. This book was released on 2020-06-30 with total page 391 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the latest advances in the broadly defined field of advanced manufacturing and process control. It reports on cutting-edge strategies for sustainable production and product life cycle management, and on a variety of people-centered issues in the design, operation and management of manufacturing systems and processes. Further, it presents digital modeling systems and additive manufacturing technologies, including advanced applications for different purposes, and discusses in detail the implementation of and challenges imposed by 3D printing technologies. Based on three AHFE 2020 Conferences (the AHFE 2020 Virtual Conference on Human Aspects of Advanced Manufacturing, the AHFE 2020 Virtual Conference on Advanced Production Management and Process Control and the AHFE 2020 Virtual Conference on Additive Manufacturing, Modeling Systems and 3D Prototyping, the book merges ergonomics research, design applications, and up-to-date analyses of various engineering processes. It brings together experimental studies, theoretical methods and best practices, highlights future trends and suggests directions for further technological developments and the improved integration of technologies and humans in the manufacturing industry.
Book Synopsis Integrative Systems Approaches to Natural and Social Dynamics by : M. Matthies
Download or read book Integrative Systems Approaches to Natural and Social Dynamics written by M. Matthies and published by Springer Science & Business Media. This book was released on 2001-08-28 with total page 626 pages. Available in PDF, EPUB and Kindle. Book excerpt: At the start of the new millennium, mankind is challenged by a paradox: the more we know about the world the more uncertain we become in understanding and predicting how it works. This book presents an outline of a new basis for Systems Science, and a methodology for its application in complex environmental, economic, social, and technological systems.
Book Synopsis European Encounters by : Rainer Ohliger
Download or read book European Encounters written by Rainer Ohliger and published by Routledge. This book was released on 2020-06-30 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: The contributors to this book remind us of the extent to which contemporary European history is a history of migration. The topics range from the expulsions of ethnic Greeks and Germans after the two world wars to female labour migration from Turkey; they include the formation of a Ukrainian identity among Displaced Persons as well as the response
Book Synopsis Student Learning in German Higher Education by : Olga Zlatkin-Troitschanskaia
Download or read book Student Learning in German Higher Education written by Olga Zlatkin-Troitschanskaia and published by Springer Nature. This book was released on 2020-02-15 with total page 429 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a comprehensive overview of current, innovative approaches to assessing domain-specific and generic student learning and learning outcomes in higher education. The presented work from all projects of the KoKoHs program, the most significant research initiative in German higher education since 2011, describes established tools and empirical results.
Book Synopsis The Internationalization of Firms by : Dirk Holtbrügge
Download or read book The Internationalization of Firms written by Dirk Holtbrügge and published by Rainer Hampp. This book was released on 2017-10 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Nurnberg Metropolitan Region is one of the most powerful economic regions in Europe. Several large and renowned multinational corporations, as well as many impressive family-owned firms and hidden champions, have their headquarters here.This volume contains 17 case studies of companies based in this region and their international operations. The scope reaches from the early internationalization strategies of the Tucher in the Middle Ages to the consequences of the Brexit on current business activities. The case studies cover an extensive range of industries, from high-tech and industrial sectors to service providers, non-profit organizations and university spin-offs. / International management research has a long tradition in Nurnberg. At the Nurnberg School of Commerce, the predecessor of the School of Business and Economics at the Friedrich-Alexander University Erlangen-Nurnberg, dealing with international business activities already played a strong role. Eventually, the school would become one of the first in the German-speaking countries where a Chair for International Management was founded. With 30% of all students coming from abroad, the school presents a strong degree of internationalization. Furthermore, research in the field of international management enjoys an outstanding reputation. With the Nurnberg Edition on International Management, we would like to build on this longstanding tradition and present the latest research findings to academics, students and practitioners.
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.
Book Synopsis The Nordic Banking Crisis by : Mr.Burkhard Drees
Download or read book The Nordic Banking Crisis written by Mr.Burkhard Drees and published by International Monetary Fund. This book was released on 1998-04-20 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines the banking crises in Finland, Norway and Sweden, which took place in the early 1990s, and draws some policy conclusions from their experiences. One key conclusion is that factors in addition to business cycle effects explain the Nordic countries financial problems. Although the timing of the deregulation in all three countries coincided with a strongly expansionary macroeconomic momentum, the main reasons for the banking crises were the delayed policy responses, the structural characteristics of the financial systems, and the banks inadequate internal risk-management controls.
Book Synopsis Process Engineering and Chemical Plant Design 2011 by : Günter Wozny
Download or read book Process Engineering and Chemical Plant Design 2011 written by Günter Wozny and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
