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Gewinn Und Verlustrechnung Nach Massgabe Der Us Gaap
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Book Synopsis Gewinn und Verlustrechnung nach Maßgabe der US-GAAP by : Arno Zurbrüggen
Download or read book Gewinn und Verlustrechnung nach Maßgabe der US-GAAP written by Arno Zurbrüggen and published by GRIN Verlag. This book was released on 2001-11-28 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2000 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Technische Universität Bergakademie Freiberg (Lehrstuhl Rechnungswesen und Controlling), Veranstaltung: Seminar Internationale Rechnungslegung, Sprache: Deutsch, Abstract: Einleitung Mit dem wachsenden internationalen Handel und den Auswirkungen der fortschreitenden Globalisierung, wird es gerade für multinationale Konzerne und international operierende Unternehmen immer wichtiger, sich internationalen Rechnungslegungsstandards anzugleichen. Bereits heute veröffentlichen viele namhafte deutsche Unternehmen ihre Jahresabschlüsse (vgl. Beispiele in Anhang D) , insbesondere wenn sie an der Börse gehandelt werden, nicht nur nach deutschen, sondern auch nach US-amerikanischen oder internationalen Rechnungslegungsvorschriften. Den USA als dem größten nationalen Binnenmarkt der Welt(1) kommt bei dieser Entwicklung eine nicht unwesentliche Bedeutung zu. US-amerikanische Rechnungslegungsvorschriften hatten und haben maßgeblichen Einfluß bei Entwicklung internationaler Standards wie beispielsweise den International Accounting Standards.(2) Dem sogenannten „income statement“ kommt dabei im Rahmen der US-GAAP (Generally Accepted Accounting Principles) eine zentrale Rolle zu. Es ist nach der Meinung einiger Autoren, das wichtigste Instrument in der US-amerikanischen Rechnungslegung.(3) [...] _____ 1 vgl. Bericht IWD Köln (1999). 2 vgl. Dowdy (1998), S. 333; Baetge (1997), S. 426. 3 vgl. Coenenberg (2000), S. 419; KPMG (1999), S. 134 Z.1; Reil &Seidel (1999), S. 3, 2.Sp.Z.20.
Book Synopsis Die Bilanz und die Gewinn-und Verlustrechnung ergänzenden Bestandteile des Jahresabschlusses nach HGB, IFRS und US-GAAP aus Sicht der Adressaten by : Rainer Marcus Gravekarstens
Download or read book Die Bilanz und die Gewinn-und Verlustrechnung ergänzenden Bestandteile des Jahresabschlusses nach HGB, IFRS und US-GAAP aus Sicht der Adressaten written by Rainer Marcus Gravekarstens and published by . This book was released on 2004 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Die Konzernrechnungslegungsvorschriften nach HGB, US-GAAP und IAS im Vergleich sowie ihre praktische Umsetzung by : Attila Merth
Download or read book Die Konzernrechnungslegungsvorschriften nach HGB, US-GAAP und IAS im Vergleich sowie ihre praktische Umsetzung written by Attila Merth and published by diplom.de. This book was released on 1998-07-21 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Zusammenfassung: Diese Arbeit liefert dem Wirtschaftswissenschaftler einen schnellen Einstieg in die sehr komplexe Thematik der unterschiedlichen Rechnungslegungswelten. Auf 54 Seiten werden die einzelnen Positionen von Bilanz und Gewinn- und Verlust-rechnung diskutiert und ihre unterschiedliche Darstellung in den verschiedenen Rechnungslegungssystemen aufgezeigt. Außerdem werden Aussagen zu Gesamt-/ Umsatzkostenverfahren, Gewinnverwendungsrechnung, Kapitalflußrechnung, Segment-berichterstattung und Konzernabschluß gemacht. Diese Diplomarbeit setzt beim Leser die Grundkenntnisse der entsprechenden deutschen Bilanzierungsgrundsätze voraus. Inhaltsverzeichnis:Inhaltsverzeichnis: InhaltsverzeichnisI AbkürzungsverzeichnisIV AbbildungsverzeichnisVII 1.Allgemeine Einführung1 1.1Grund der Themenwahl1 1.2Die US-GAAP2 1.3Die IAS4 2.Die Bilanzierung im Einzelabschluß nach US-GAAP, IAS und HGB6 2.1Die Bilanz6 2.1.1Wertansätze6 2.1.1.1Anschaffungskosten6 2.1.1.2Herstellungskosten7 2.1.2Gliederung der Bilanz8 2.1.3Aktivseite9 2.1.3.1Anlagevermögen9 2.1.3.1.1Immaterielle Vermögensgegenstände9 2.1.3.1.2Sachanlagen12 2.1.3.1.2.1Allgemeines12 2.1.3.1.2.2Leasing13 2.1.3.1.3Finanzanlagen15 2.1.3.1.4Tabellarische Zusammenfassung zum Anlagevermögen17 2.1.3.2Umlaufvermögen18 2.1.3.2.1Vorräte18 2.1.3.2.1.1Allgemeines18 2.1.3.2.1.2Langfristige Auftragsfertigung19 2.1.3.2.2Forderungen und sonstige Vermögensgegenstände20 2.1.3.2.3Wertpapiere21 2.1.3.2.4Liquide Mittel22 2.1.3.3Aktive Steuerabgrenzung22 2.1.3.4Aktive Rechnungsabgrenzungsposten23 2.1.3.5Tabellarische Zusammenfassung zum Umlaufvermögen24 2.1.4Passivseite25 2.1.4.1Eigenkapital25 2.1.4.2Rückstellungen26 2.1.4.2.1Pensionsrückstellungen26 2.1.4.2.2Steuerrückstellungen27 2.1.4.2.3Sonstige Rückstellungen28 2.1.4.3Verbindlichkeiten29 2.1.4.4Passive Rechnungsabgrenzungsposten30 2.1.4.5Tabellarische Zusammenfassung zur Passivseite31 2.2Gewinn- und Verlustrechnung31 2.2.1Allgemeines31 2.2.2Gesamtkosten- und Umsatzkostenverfahren35 2.2.3Gewinnverwendungsrechnung36 2.3Kapitalflußrechnung38 2.4Segmentberichterstattung40 3.Die Bilanzierung im Konzernabschluß42 3.1Grundlagen42 3.2Konsolidierungskreis43 3.3Kapitalkonsolidierung45 3.4Assoziierte Unternehmen47 3.5Währungsumrechnung48 4.Der Anhang50 5.Regelungen beim Übergang von HGB auf US-GAAP/IAS51 6.Tendenzen der Rechnungslegung in Deutschland52 Anlagen 11.Neufassung der [...]
Book Synopsis Applied International Corporate Finance by : Dietmar Ernst
Download or read book Applied International Corporate Finance written by Dietmar Ernst and published by Vahlen. This book was released on 2012-04-03 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Finance in der Praxis. The authors present all core aspects of Corporate Finance: M&A, Private Equity, Acquisition Financing, IPO, and Going Private. Furthermore, the techniques Due Diligence and Valuation are scrutinised. The book includes various case studies, which help to get a practical understanding and apply the techniques in the user ́s day-to-day business. Investment bankers, lawyers, accountants, experts working in strategic departments, consultants, shareholders, management professionals, professors, and students seeking in-depth knowledge of Corporate Finance will profit from the book`s practice oriented approach. The information supplement includes - for students: samples of final written examinations - for professors: Excel solutions for the final written examinations as well as a course syllabus - for business professionals: a fully integrated Excel valuation model covering all spreadsheets analyzed in the valuation section of this book The authors Dr. Dr. Dietmar Ernst is Professor for International Finance at Nürtingen University (Germany) and Director of the German Institute of Corporate Finance. Dr. Dr. Joachim Häcker is Professor for Finance at Munich University, the University of Louisville (USA), as well as Director of the German Institute of Corporate Finance.
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 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.
Book Synopsis Mastering Import and Export Management by : Thomas Cook
Download or read book Mastering Import and Export Management written by Thomas Cook and published by AMACOM. This book was released on 2012-03-21 with total page 685 pages. Available in PDF, EPUB and Kindle. Book excerpt: With billions of dollars generated annually, importing and exporting is a potentially lucrative arena for growth—and a bewildering tangle of rules and regulations. Packed with hundreds of cost-effective strategies, ready-to-use forms, and valuable checklists, the second edition of Mastering Import & Export Management explains how to efficiently—and legally—navigate the complex world of international trade. From the big picture of pinpointing the best markets to the nitty-gritty of packing a container, this sweeping guide examines how to spot potential risks, apply quality control procedures, prepare documentation accurately, and more. This revised and updated edition addresses how best to handle recent crises like the earthquakes and tsunami in Japan, the economic downturn, or political instability in countries like Egypt, Tunisia, Bahrain, and Libya. It also covers every new compliance and security regulation, as well as evolving best practices, including: • C-TPAT guidelines • Incoterms • In-house compliance programs • Freight cost–reduction tips • Beefed-up TSA regulations • Improved technology options • President Obama’s new export initiatives. It’s an indispensable resource for today’s complex and changing global marketplace.
Book Synopsis Essentials of Economics by : Stanley L. Brue
Download or read book Essentials of Economics written by Stanley L. Brue and published by McGraw-Hill Europe. This book was released on 2013-02 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on the tremendous success of their best-selling Economics, Brue, McConnell, and Flynn have revised their one-semester approach in Essentials of Economics, 3e to provide a fresh alternative for the survey course. The result is a patient, substantive treatment of micro and macro topics appropriate for the introductory economics student, and fully integrated in the digital environment to provide instant remediation and feedback through McGraw-Hill's innovative assessment tool Connect Plus Economics. McGraw-Hill's adaptive learning component, LearnSmart, provides assignable modules that help students master core concepts in the course.
Book Synopsis Shut Up and Speak! by : John Sheirer
Download or read book Shut Up and Speak! written by John Sheirer and published by iUniverse. This book was released on 2002 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why does your mouth suddenly go dry, your throat tighten, your face get hot, and your knees buckle when you have to address a group of people? The old story goes that more people are afraid of public speaking than they are of death. So people at a funeral would prefer to be the person in the casket than the person delivering the eulogy! Shut up and speak means that you must stop dwelling on how difficult or frightening public speaking is. Shut up and speak means that you can't become a better public speaker simply by studying communications theory or relying on public speaking folk wisdom. This book gives you the guidance to "shut up" by tuning out all of the interference that doesn't help you become a better public speaker and to "speak" by throwing yourself whole-heartedly into speech-making.
Book Synopsis International Economics by : Steven L. Husted
Download or read book International Economics written by Steven L. Husted and published by HarperCollins College. This book was released on 1993 with total page 552 pages. Available in PDF, EPUB and Kindle. Book excerpt: A new edition of a standard textbook intended for students at the undergraduate or higher level with minimal prior coursework in economics. Solidly covers current developments in international economics and minimizes mathematics. Annotation copyright by Book News, Inc., Portland, OR
Book Synopsis Say It with Presentations: How to Design and Deliver Successful Business Presentations by : Gene Zelazny
Download or read book Say It with Presentations: How to Design and Deliver Successful Business Presentations written by Gene Zelazny and published by McGraw Hill Professional. This book was released on 2000-01-11 with total page 161 pages. Available in PDF, EPUB and Kindle. Book excerpt: Organize a powerful, effective business presentation and deliver it with style! Say it with Presentations helps you define why you're giving the presentation and the audience you need to convince. This compelling, comprehensive presentation toolkit tells you when, why, and how to use humor, and, yes, silence to get your points across...howto make the most of visuals...set up facilities and equipment...and rehearse to communicate your confidence, conviction and enthusiasm, and much, much more.
Book Synopsis SPSS 16.0 Guide to Data Analysis by : Marija J. Norušis
Download or read book SPSS 16.0 Guide to Data Analysis written by Marija J. Norušis and published by . This book was released on 2008 with total page 676 pages. Available in PDF, EPUB and Kindle. Book excerpt: The SPSS 16.0 Guide to Data Analysis is a friendly introduction to both data analysis and SPSS, the world's leading desktop statistical software package. Easy-to-understand explanations and in-depth content make this guide both an excellent supplement to other statistics texts and a superb primary text for any introductory data analysis course. With the SPSS 16.0 Guide to Data Analysis, you get a jump-start on describing data, testing hypotheses, and examining relationships using SPSS. Author Marija Noru is incorporates a wealth of data, including the General Social Survey and studies of Internet usage, opinions of the criminal justice system, marathon running times, library patronage, and the importance of manners. These data files are supplied with the book and are used throughout the examples and expanded chapter exercises. This unique combination of examples, exercises, and contemporary data gives you hands-on experience in analyzing data and makes learning about data analysis and statistical software relevant, unintimidating, and even fun! Data CD-ROM included.
Book Synopsis Set Your Voice Free by : Donna Frazier
Download or read book Set Your Voice Free written by Donna Frazier and published by Little, Brown. This book was released on 2016-12-27 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: Language and the way that people communicate has evolved over time, now you can learn how to effectively use your voice in the most effective way possible in order to get your message across. Every time we open our mouths, we have an effect on ourselves and the way others perceive us. The ability to speak clearly and confidently can make or break a presentation, an important meeting, or even a first date. Now, with the advent of Skype, YouTube, podcasting, Vine, and any number of reality talent competitions, your vocal presence has never been more necessary for success or more central to achieving your dreams. Roger Love has over 30 years of experience as one of the world's leading authorities on voice. Making use of the innovative techniques that have worked wonders with his professional clients, Love distills the best of his teaching in Set Your Voice Free, and shares exercises that will help readers bring emotion, range, and power to the way they speak. This updated edition incorporates what he's learned in the last 15 years as the Internet and talent competitions have completely changed the role your voice plays in your life. These are the new essentials for sounding authentic, persuasive, distinctive, and real in a world that demands nothing less.
Book Synopsis Resumes For Dummies by : Joyce Lain Kennedy
Download or read book Resumes For Dummies written by Joyce Lain Kennedy and published by John Wiley & Sons. This book was released on 2007-02-26 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: Is your job search stalling out after you submit a resume but before you're offered an interview? With reinvented recruiting technology, unmanageable millions of resumes choking employer databases, and government mandates in the name of diversity, a gigantic change has occurred in the recruiting world over the past several years—and it demands a fresh look at how you write and market your resumes. Whether you're entering the job market for the first time, changing jobs, or changing careers, Resumes for Dummies, 5th Edition will show you the ropes and rules for a new era in recruiting and job finding. With 85% new content added since the previous edition, this up-to-date guide gives you the very latest strategies on how to create, and more importantly, distribute your resume in today's new job search environment. You'll learn: Why most generic online resumes fail How to customize resumes for each job opening New quick ways to find the right jobs How to use meta search engines to your advantage Why both digital and print versions of resumes are still needed How to use resumes interactively The resume basics that still knock 'em dead How to create resumes for your life's changing phases What to do after you send them your resume With a wealth of sample resumes—organized by industry and career field, experience level and age, and special circumstances—along with tips on choosing professional resume help and other valuable resources, Resumes for Dummies, 5th Edition will help you get noticed in a universe saturated with billions of resumes and more on the way.
Book Synopsis You Are the Message by : Roger Ailes
Download or read book You Are the Message written by Roger Ailes and published by Crown Currency. This book was released on 2012-02-22 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: Learn the secrets of communication that win elections, promotions, and customers, from Roger Ailes, media consultant to Presidents Ronald Reagan and George H.W. Bush, and the founder of Fox News. When you communicate with others, everything that makes you unique comes into play. From your appearance to your voice, from your beliefs to your life experience, you're constantly sending signals about the kind of person you are. All of these signals, such as your facial expressions, your body movements, your vocal pitch, and more, are powerful and important in convincing others of your message. In You Are the Message, Roger Ailes argues that each and every one of us has the tools within us to persuade and influence others. And in this practical, sensible and entertaining book, you'll learn how to present a message so compelling that even your most stubborn detractor will see the merit of your ideas.
Book Synopsis Economics by : Nicholas Gregory Mankiw
Download or read book Economics written by Nicholas Gregory Mankiw and published by . This book was released on 2011 with total page 902 pages. Available in PDF, EPUB and Kindle. Book excerpt: The latest book from Cengage Learning on Economics
