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Gesetz Zur Modernisierung Des Bilanzrechts Bilanzrechtsmodernisierungsgesetz Bilmog
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Author :BDO Deutsche Warentreuhand-Aktiengesellschaft, Wirtschaftsprüfungsgesellschaft Publisher : ISBN 13 : Total Pages :58 pages Book Rating :4.:/5 (551 download)
Book Synopsis Gesetz zur Modernisierung des Bilanzrechts - Bilanzrechtsmodernisierungsgesetz (BilMoG) by : BDO Deutsche Warentreuhand-Aktiengesellschaft, Wirtschaftsprüfungsgesellschaft
Download or read book Gesetz zur Modernisierung des Bilanzrechts - Bilanzrechtsmodernisierungsgesetz (BilMoG) written by BDO Deutsche Warentreuhand-Aktiengesellschaft, Wirtschaftsprüfungsgesellschaft and published by . This book was released on 2009 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Die Auswirkungen des Gesetzes zur Modernisierung des Bilanzrechts (Bilanzrechtsmodernisierungsgesetz - BilMoG) auf die Bilanzierung latenter Steuern im Einzelabschluss by : Alexander Reis
Download or read book Die Auswirkungen des Gesetzes zur Modernisierung des Bilanzrechts (Bilanzrechtsmodernisierungsgesetz - BilMoG) auf die Bilanzierung latenter Steuern im Einzelabschluss written by Alexander Reis and published by . This book was released on 2009 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Bilanzrechtsmodernisierungsgesetz by : C. F. Dobner
Download or read book Bilanzrechtsmodernisierungsgesetz written by C. F. Dobner and published by GBI Genios Wirtschaftsdatenbank GmbH. This book was released on 2010-03-31 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt: Am 29.05.2009 ist das Gesetz zur Modernisierung des Bilanzrechts - kurz: BilMoG - in Kraft getreten. Im Kern wurde das kostengünstige Bilanzrecht des Handelsgesetzbuches beibehalten. Ziel dieser Bilanzrechtsreform war die Stärkung der Wettbewerbsfähigkeit des Handelsgesetzbuches mit den internationalen Rechnungslegungsstandards. Retrospektiv kann insbesondere die Entlastung mittelständischer Einzelkaufleute sowie kleiner und mittelgroßer Kapitalgesellschaften durch Bilanzierungsvereinfachungen und Anhebung von Schwellenwerten als gelungen eingestuft werden.
Book Synopsis BilMoG und MicroBilG by : Christian Zwirner
Download or read book BilMoG und MicroBilG written by Christian Zwirner and published by C.H.Beck. This book was released on 2013-04-02 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: Christian Zwirner BilMoG und MicroBilG Das modernisierte Bilanzrecht Rechtssichere Entscheidungshilfe Das Bilanzrechtsmodernisierungsgesetz (BilMoG) ist die größte Reform des Bilanzrechts der letzten 25 Jahre. Jetzt werden die veränderten bilanziellen Darstellungsformen mit dem MicroBilG für kleinere Unternehmen vereinfacht. Beide Gesetze verändern die Bilanzierung und führen in weiten Teilen zu einem Umdenken in der Rechnungslegung, Berichterstattung und Bilanzanalyse. Dieser Ratgeber zeigt konkret, was sich im handelsrechtlichen Abschluss ändert und was Sie bei der Umsetzung beachten müssen. Jeder Entscheider im Unternehmen muss sich mit den Auswirkungen von BilMoG und MicroBilG auseinandersetzen, um zukunftssichere Planungen absichern und zutreffende Bilanzdaten ermitteln zu können.
Download or read book BilMoG written by Lothar Schruff and published by VCH. This book was released on 2009 with total page 107 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis BilMoG konkret by : BECK JURISTISCHER VERLAG
Download or read book BilMoG konkret written by BECK JURISTISCHER VERLAG and published by . This book was released on 2010 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Bilanzrechtsmodernisierungsgesetz (BilMoG) by : Erhard Gschrey
Download or read book Bilanzrechtsmodernisierungsgesetz (BilMoG) written by Erhard Gschrey and published by . This book was released on 2009 with total page 239 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Bilanzrechtsmodernisierungsgesetz (BilMoG) by : Thomas Kümpel
Download or read book Bilanzrechtsmodernisierungsgesetz (BilMoG) written by Thomas Kümpel and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Globalisation and Contextual Factors in Accounting by : Eva Heidhues
Download or read book Globalisation and Contextual Factors in Accounting written by Eva Heidhues and published by Emerald Group Publishing. This book was released on 2012-03-01 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority,
Book Synopsis Taxation of Derivatives by : Oktavia Weidmann
Download or read book Taxation of Derivatives written by Oktavia Weidmann and published by Kluwer Law International B.V.. This book was released on 2015-07-16 with total page 439 pages. Available in PDF, EPUB and Kindle. Book excerpt: The exploding use of derivatives in the last two decades has created a major challenge for tax authorities, who had to develop appropriate derivatives taxation rules that strike a balance between allowing capital markets to function effectively by removing artificial tax barriers and at the same time protecting their countries' tax base from tax avoidance schemes that utilise these instruments. Derivatives exist in a vast variety and complexity and new forms or combinations of existing forms appear ad hoc as new risk categories emerge and companies seek to invest in or hedge these risks. This very thorough book discusses and analyses taxation issues posed by derivatives used in domestic as well as in cross-border transactions. In great detail the author presents approaches that can be adopted by tax legislators to solve these problems, clarifying her solutions with specific reference to components of the two most important domestic tax systems in relation to derivatives in Europe, those of the United Kingdom and Germany. Examples of derivatives transactions and arbitrage schemes greatly elucidate the nature of derivatives and how they can be effectively taxed. The following aspects of the subject and more are covered: – basic economic concepts in the context of derivatives such as replication, put-call-parity, hedging and leverage; - designing a suitable definition of derivatives in domestic tax law; - achieving coherence in domestic tax rules by applying a 'special regime approach' versus an 'integrative approach' and the distinction of income and capital, equity and debt; - alignment of accounting standards and taxation rules and the application of fair value accounting for tax purposes; - how to tax hedged positions and post-tax hedging schemes; - taxation of structured financial products and hybrid instruments with focus on bifurcation and integration approaches and the recent BEPS discussion drafts on hybrid mismatch arrangements; - refining the 'beneficial ownership' – concept in domestic law and in tax treaties and an analysis of recent case law; - withholding taxes in the context of domestic and cross-border dividend tax arbitrage schemes; and - tackling derivatives tax arbitrage effectively in anti-avoidance legislation. By providing an in-depth analysis of corporate taxation issues that arise in domestic as well as in cross-border derivatives transactions, this book is not only timely but of lasting value in the day-to-day work of tax lawyers and tax professionals in companies, banks and funds, and is sure to be of interest to government officials, academics and researchers involved with financial instruments taxation.
Book Synopsis Merger Control Worldwide by : Maher M. Dabbah
Download or read book Merger Control Worldwide written by Maher M. Dabbah and published by Cambridge University Press. This book was released on 2012-05-31 with total page 2586 pages. Available in PDF, EPUB and Kindle. Book excerpt: Merger control has emerged as a growing area of competition law within the last decade. Merger operations can impact on a number of jurisdictions and may require regulatory notification and approval in more than one. Merger Control Worldwide provides practitioners and policy-makers with a clear point of reference that will prove invaluable when making decisions and delivering sound and accurate advice in merger cases. The chapters set out the details of every jurisdiction where a mechanism for merger control is in place and make use of flowcharts and diagrams to provide a concise and practical account of the relevant law in each jurisdiction.
Book Synopsis Taxation of Derivatives and Cryptoassets by : Oktavia Weidmann
Download or read book Taxation of Derivatives and Cryptoassets written by Oktavia Weidmann and published by Kluwer Law International B.V.. This book was released on 2024-06-10 with total page 676 pages. Available in PDF, EPUB and Kindle. Book excerpt: Derivatives stand at the forefront of financial innovation, continually evolving to accommodate new asset classes and risk categories. In the past decade, the growing popularity of cryptoassets and ESG investments has sparked the development of a variety of innovative investment strategies and risk management tools, including crypto and ESG derivatives and related structured products. This new edition has similarly evolved. Using illustrative examples, it provides a comprehensive analysis of the key tax issues associated with derivatives and cryptoassets in domestic and cross-border transactions and presents approaches that tax legislators could adopt to solve them. The new edition also comments on recent trends in global tax policy, such as the OECD Base Erosion and Profit Shifting (BEPS) 1.0 and 2.0 projects. Throughout the book, specific references are made to UK, German, and Swiss tax law. The updated edition addresses the following topics: economic and financial properties of derivatives and cryptoassets; definition of derivatives for tax purposes and its application to crypto derivatives and ESG derivatives, among others; accounting treatment of derivatives and cryptoassets under IFRS, UK, German and US GAAP; current tax legislation and policy alternatives to the taxation of derivatives and cryptoassets; characterisation of derivatives gains and losses as income or capital, and equity or debt; accounting and taxation treatment of hedging transactions involving derivatives or cryptoassets; accounting and taxation rules applying to structured products and hybrid instruments, including crypto and ESG-linked structured products; withholding taxes on derivatives and the concept of beneficial ownership in domestic and cross-border transactions; and anti-avoidance legislation applying to derivatives and cryptoassets, including the domestic law implementation of BEPS Action 2, the EU Anti-Tax Avoidance Directives (ATAD I and II), the tax transparency rules for cryptoassets (DAC8) and Pillar Two. This comprehensive book analyses recent developments in three intertwined areas of expertise: financial products, accounting and tax law. It will be a valuable resource to tax professionals in their daily practice of advising companies, banks and investment funds. It will also be of interest to government officials and researchers engaged in the taxation of derivatives, cryptoassets, and ESG investment products.
Book Synopsis Corporate Boards in Law and Practice by : Paul Davies
Download or read book Corporate Boards in Law and Practice written by Paul Davies and published by OUP Oxford. This book was released on 2013-11-28 with total page 3778 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate boards play a central role in corporate governance and are thus regulated in the corporate law and corporate governance codes of all industrialized countries. Yet while there is a common core of rules on the boards considerable differences remain. These differences depend partly on shareholder structure, partly on historical, political and social developments and especially employee representation on the board. More recently, in particular with the rise of the international corporate governance code movement, there is a clear tendency towards convergence, at least in terms of the formal provisions of the codes. This book analyses the corporate boards, their regulation in law and codes and their actual functioning in ten European countries (Belgium, France, Germany, Italy, the Netherlands, Poland, Spain, Sweden, Switzerland and the United Kingdom). It offers the most up to date practical and analytical information on boards in Europe by leading company law experts. The issues addressed include: board structure, composition and functioning (one tier v. two tier, independent directors, expertise and diversity, separating the chair and the CEO functions, information streams, committees, voting and employee representation); enforcement by liability rules (in particular conflicts of interest), incentive structures (remuneration) and shareholder activism.
Book Synopsis German Corporate Governance in International and European Context by : Jean J. du Plessis
Download or read book German Corporate Governance in International and European Context written by Jean J. du Plessis and published by Springer Science & Business Media. This book was released on 2012-01-14 with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate governance encompasses the free enterprise system, which is treated comprehensively in this book from a German perspective. This distinguishes the book from other books written in English in this subject area, not only because of the comprehensive way it covers German corporate law and corporate governance, but also because of the fact that it provides international and European perspectives on these important topics. This second edition is an extensively revised and updated version of the first edition, in particular with a view to the worldwide debt crisis. The authors provide readers with an overview of the unique features of German business and enterprise law and an in-depth analysis of the organs of governance of German public limited companies (general meeting, management board, supervisory board). In addition, approaches for reforms required at the international level are also suggested and discussed, including, among others, the unique interplay and dynamics of the German two-tier board model with the system of codetermination, referring to the arrangement of employees sitting on the supervisory boards of German public limited companies and private companies employing more than 500 employees; also covered are significant recent legal developments in Europe. The book highlights the core function of valuation and financial reporting at the international, European and German levels, with accounting as the documentary proof of good corporate governance. It also expands the scope of the first edition by a treatment of the German financial sector, global corporate finance and governance, and by including a new chapter on compliance of corporate governance laws, rules and standards in Germany. As far as comparative law is concerned, new developments in the area of corporate governance in the EU, the OECD Principles of Corporate Governance and corporate governance in the US, the UK and Australia are covered. The book is addressed to researchers, practitioners and basically anyone with an interest in the complex, but intriguing areas of corporate law and corporate governance.
Book Synopsis Practical Handbook for the Marketing of Foreign Investment Funds in Germany by : Kathrin Schmidt
Download or read book Practical Handbook for the Marketing of Foreign Investment Funds in Germany written by Kathrin Schmidt and published by Diplomica Verlag. This book was released on 2010-07 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt: This practical handbook gives a comprehensive legal overview of regulatory issues for non-German investment companies which intend to sell the units of their investment funds in Germany. It provides useful legal information for entering the German market. The authors explain the conditions in which non-German investment products come within the scope of the German Investment Act (regulated investment funds). This book assists the readers in distinguishing between the strict boundaries of private placements and the wider rules of public distribution. Readers are provided with a legal overview in relation to the private placement of regulated investment funds, including hedge funds. This book also deals with the notification of UCITS ('Undertakings for Collective Investment in Transferable Securities' which comply with the UCITS Directive 85/611/EEC) with the Bundesanstalt fr Finanzdienstleistungsaufsicht (BaFin) for public distribution in Germany, and sets out an investment company's regulatory reporting and information duties to German unitholders and the BaFin subsequent to a notification for public distribution. The authors explain distribution and marketing rules which apply to foreign regulated investment funds in Germany. They outline the licence requirements for foreign distributors. Consumer-related issues, such as rights of revocation, consumer information and prospectus liability are also covered. This handbook sets out the requirements for listing Exchange Traded Funds on a German stock exchange and deals with continuing listing obligations and the inclusion of foreign investment funds in stock exchange trading without the issuer's consent.
Book Synopsis Bankenaufsicht im Europäischen Verbund by : Matthias Herdegen
Download or read book Bankenaufsicht im Europäischen Verbund written by Matthias Herdegen and published by Walter de Gruyter. This book was released on 2010 with total page 181 pages. Available in PDF, EPUB and Kindle. Book excerpt: Writings pertaining to European and international private, banking and commercial law] Europeanization and internationalization challenge the realm of jurisprudence to an extraordinary degree. The division in special fields and the relationship with other social sciences necessitate critical reevaluation in view of many interactions. Cross-references between commercial law regulation and private, autonomous arrangement distinctly show this development. Jurisprudence emerging beyond Germany has to deal with such challenges. The law of financial services serves as an example of the cross-section material from private law and (public) commercial law. This takes into account the series at hand in terms of content and method. In addition to banking, capital market and financial law as the main emphasis, corporate law, competition & cartel law, intangible property rights, insolvency law and also labor law show similar overlaps. The intensive internationally-oriented treatment of the overlaps of classical private law - in particular contractual law - and commercial law promise a bountiful yield, especially on the European level under the summarizing aspect of corporate law. The outstanding monography also finds its place in the series, as well as the conference volume, works in German and also occasional works in English. There are economically-aligned works in addition to juridical works constituting the main emphasis. Works pertaining to Europeanization and internationalization are compiled in the series, which convey commercial law and commercially-conceived private law in an outstanding manner.
Book Synopsis Global History of Accounting, Financial Reporting and Public Policy by : Gary J. Previts
Download or read book Global History of Accounting, Financial Reporting and Public Policy written by Gary J. Previts and published by Emerald Group Publishing. This book was released on 2012-07-17 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way.
