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Author :
Publisher :
ISBN 13 : 3039098217
Total Pages : 214 pages
Book Rating : 4.0/5 (39 download)
Download or read book written by and published by . This book was released on with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Eva Heidhues
Publisher : Emerald Group Publishing
ISBN 13 : 1780522444
Total Pages : 209 pages
Book Rating : 4.7/5 (85 download)
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,
Author : Martin Friedhoff
Publisher : Springer Gabler
ISBN 13 : 9783658006068
Total Pages : 0 pages
Book Rating : 4.0/5 (6 download)
Download or read book Financial Instruments written by Martin Friedhoff and published by Springer Gabler. This book was released on 2012-11-22 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Die Bilanzierung von Finanzinstrumenten ist eines der komplexesten Gebiete, die den Anwender nicht selten vor enormen Herausforderungen stellt. Zudem sind Ansatz und Bewertung von finanziellen Vermögenswerten und Verbindlichkeiten nach IAS 39 und IAS 32 in einer globalen Geschäftswelt von elementarer Bedeutung. Präzise und detailliert vermitteln die Autoren Systematik und Detailtiefe, die das Verständnis des von Ausnahmen geprägten IAS 39 erleichtern. Auf einer fundierten und aktuellen wissenschaftlichen Grundlage und in Anlehnung an den IFRS-Kommentar (Buschhüter/Striegel) bietet das Werk einen präzisen Überblick über die Bilanzierungsvorschriften von Finanzinstrumenten.
Author : Nick Antill
Publisher : Harriman House Limited
ISBN 13 : 0857197770
Total Pages : 286 pages
Book Rating : 4.8/5 (571 download)
Download or read book COMPANY VALUATION UNDER IFRS - 3RD EDITION written by Nick Antill and published by Harriman House Limited. This book was released on 2020-02-11 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: Revised and updated. The influence of International Financial Reporting Standards (IFRS) on accounting across the world is stronger than ever. Most importantly, this stems from the mandatory adoption of IFRSs in many parts of the world, including Europe, Canada, Australia, Brazil and, with some relatively small exceptions, China. Additionally, foreign registrants in the US are also permitted to use IFRS by the SEC. The impact of IFRSs also extends to accounting developments as the IASB and the FASB work closely together to formulate new standards such as those recently issued on leasing and revenue recognition. It is clear that investors, analysts and valuers need to understand financial statements produced under IFRS to feed in to their valuations and broader investment decisions. Written by practitioners for practitioners, the book addresses valuation from the viewpoint of the analyst, the investor and the corporate acquirer. It starts with valuation theory: what is to be discounted and at what discount rate? It explains the connection between standard methodologies based on free cash flow and on return on capital. And it emphasizes that, whichever method is used, accurate interpretation of accounting information is critical to the production of sensible valuations. The authors argue that forecasts of cash flows imply views on profits and balance sheets, and that non-cash items contain useful information about future cash flows - so profits matter. The book addresses the implications for analysis, modelling and valuation of key aspects of IFRS, all updated for recent developments, including: - Pensions - Stock options - Derivatives - Provisions - Leases - Revenue recognition - Foreign currency The text also sets out the key differences between IFRS and US GAAP treatments of these issues, in addition to their implications for analysis. A detailed case study is used to provide a step-by-step valuation of an industrial company using both free cash flow and economic profit methodologies. The authors then address a range of common valuation problems, including cyclical or immature companies, as well as the specialist accounting and modelling knowledge required for regulated utilities, resource extraction companies, banks, insurance companies, real estate companies and technology companies. Accounting for mergers and disposals is first explained and then illustrated with a detailed potential acquisition.
Author : Daria Koesling
Publisher :
ISBN 13 :
Total Pages : 70 pages
Book Rating : 4.:/5 (551 download)
Download or read book International Financial Reporting Standards für kleine und mittlere Unternehmen -IFRS für KMU- written by Daria Koesling and published by . This book was released on 2008 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Karin Wänke
Publisher :
ISBN 13 : 9783836487726
Total Pages : 90 pages
Book Rating : 4.4/5 (877 download)
Download or read book IFRS für kleine und mittlere Unternehmen (KMU) written by Karin Wänke and published by . This book was released on 2008 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Christine Rohrböck
Publisher :
ISBN 13 :
Total Pages : 91 pages
Book Rating : 4.:/5 (12 download)
Download or read book IFRS für KMU written by Christine Rohrböck and published by . This book was released on 2011 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt: Diese Diplomarbeit beschäftigt sich mit dem Standard IFRS für KMU, welcher am 9. Juli 2009 vom IASB veröffentlicht wurde. Ziel war es, einen qualitativ hochwertigen, verständlichen und durchsetzbaren Standard zu entwickeln, welcher den Anforderungen kleiner und mittelständischer Unternehmen entspricht. Der Anwendungsbereich erstreckt sich auf nicht öffentlich rechnungslegungspflichtige Unternehmen, welche Mehrzweckabschlüsse einem externen Adressatenkreis zur Verfügung stellen. In der vorliegenden Arbeit wird die Bilanzierung selbsterstellter immaterieller Vermögenswerte, Geschäfts- oder Firmenwert und langfristiger Fertigungsaufträge nach IFRS für KMU, UGB und BilMoG dargestellt und verglichen. Anschließend werden Vor- und Nachteile der Anwendung des Standards dargestellt. Vorteile der Anwendung sind zB eine besser Darstellung der wirtschaftlichen Lage oder eine verbesserte Vergleichbarkeit. Nachteile der Anwendungen sind zB Auslegungsschwierigkeiten oder die zusätzlichen Kosten. Abschließend werden die Akzeptanz und Erfolgsaussichten des Standards betrachtet. Der IFRS für KMU ist international eine Alternative zu den Full-IFRS. In der EU wird zur Zeit die mögliche Anwendung des IFRS für KMU geprüft.*****This Master thesis discusses the standard IFRS for SMEs, which was published by the IASB on 9 July 2009. The aim was to develop a high-quality standard which is both easy to understand and practicable and meets the requirements of small and medium-sized entities. The IFRS for SMEs is intended for entities which do not have public accountability and publish general-purpose financial statements for external users. In this thesis the reporting of self-made intangible assets, goodwill and construction contracts according to IFRS for SMEs, UGB and BilMoG are described and compared. Following this the advantages and disadvantages of implementing the IFRS for SME are discussed. Advantages are, for example, a better illustration of the financial situation of the company as well as increased comparability. Disadvantages are, for example, interpretation problems or additional costs. Finally the acceptance and chances for success of the standard are discussed. The IFRS for SMEs is an alternative to full IFRS. Currently the EU is discussing the implementation of IFRS for SMEs within the EU directives.
Author : Simon Falcke
Publisher : GRIN Verlag
ISBN 13 : 3346203107
Total Pages : 36 pages
Book Rating : 4.3/5 (462 download)
Download or read book The introduction of IFRS. Consequences for investment decisions written by Simon Falcke and published by GRIN Verlag. This book was released on 2020-07-09 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2019 in the subject Business economics - Investment and Finance, grade: 1,0, Otto Beisheim School of Management Vallendar, language: English, abstract: Starting in 2005, the portion of foreign shareholders in the Dax has risen from 45% to 58% in the last decade. In the same year, the regulation of the European Union from 2002 came into effect which required all listed firms in the European Union to report their consolidated accounts in accordance with the International Financial Reporting Standard (IFRS) from 2005 on instead of each countries’ generally accepted accounting standards (GAAP). This is just one example where the volume of investments increased concurrently with the adoption of IFRS. Therefore, the question arises if the mandatory adoption of IFRS in the EU in 2005 or in other cases significantly affected and continues to affect investment decisions among adopters or third parties. In order to better account for differences between different types of investors and investees, we differentiate between retail investors, institutional investors and corporate finance activities. Moreover, we focus on the consequence of IFRS adoption on equity investment decisions as most research appears to focus on the equity instead of the credit market. Additionally, Lourenco & Branco point out that most research which finds no significant effects of IFRS adoption on investment decisions appears to focus on voluntary adoption before 2005. Thus, this paper mainly focuses on mandatory IFRS adoption. In this context, research suggests that mandatory IFRS adopters experience significant capital markets benefits as well as enhanced foreign institutional ownership and enhanced M&A activity. Ultimately, we observe four overarching drivers behind the aforementioned observations that impact investment decisions across different types of investors and investees.
Author :
Publisher :
ISBN 13 :
Total Pages : 115 pages
Book Rating : 4.:/5 (918 download)
Download or read book IFRS für KMU written by and published by . This book was released on 2010 with total page 115 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book IFRS für KMU IFRS Swiss GAAP FER written by and published by . This book was released on 2011 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Price Waterhouse Coopers AG (Zürich)
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (884 download)
Download or read book IFRS for SMEs IFRS Swiss GAAP FER written by Price Waterhouse Coopers AG (Zürich) and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Stephan Schöning
Publisher : Springer Nature
ISBN 13 : 3658393904
Total Pages : 339 pages
Book Rating : 4.6/5 (583 download)
Download or read book Competence Development in Controlling and Management Accounting written by Stephan Schöning and published by Springer Nature. This book was released on 2023-04-12 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book is considered a guideline for systemic personnel development in controlling of nationally and internationally active companies on the basis of a targeted development of competencies. In particular, the challenges posed by digitalization and globalization are considered and substantiated with the help of empirical studies. Employees and managers in controlling as well as HR managers in companies gain a deeper understanding of the necessity and the components of systematic personnel development. The goals are the formation of high-performance teams in controlling as well as the identification of personal career paths on the way to top management tasks as CFO. The focus of the personnel development model is on the transfer of the competence-oriented development approach, which, in addition to the traditionally considered technical and methodological competencies, also takes into account social and personal competencies as well as additional digital and intercultural competencies. The book is rounded off by a survey of the current situation, the definition of a target situation to be aimed at, the discussion of suitable further training measures and the monitoring of the level of competency achieved, and illustrates concrete career concepts.
Author : Veronica Bláha
Publisher :
ISBN 13 :
Total Pages : 125 pages
Book Rating : 4.:/5 (12 download)
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.
Author :
Publisher :
ISBN 13 : 9781904230427
Total Pages : pages
Book Rating : 4.2/5 (34 download)
Download or read book Basis for conclusions on IFRS 2 share-based payment written by and published by . This book was released on 2004 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Thomas Eulenpesch
Publisher : Lulu.com
ISBN 13 : 3944844076
Total Pages : 146 pages
Book Rating : 4.9/5 (448 download)
Download or read book Valuation approaches for corporate investments and takeovers with a focus on small and medium-sized enterprises (SME) written by Thomas Eulenpesch and published by Lulu.com. This book was released on 2016-06-25 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business appraisals happen daily in enterprises listed on the stock exchange. However, there are many occasions where economists need to evaluate companies, such as in lending, in business investments, in the sale or transfer of companies or in tax reasons (estate duty). In this bachelor thesis, different methods will be presented and discussed. In view of limited financial resources and dynamically changing global market, companies must finance innovations and investment rationally and under the aspect of sustainability. In the increasing global competition and the associated need for internationalization, economists have developed different models over the last three decades. In this work, the focus is on the evaluation of SME. Here will be a special on function-oriented appraisal systems (such as the discounted cash flow method, etc.).
Author : Jörn-Axel Meyer
Publisher : BoD – Books on Demand
ISBN 13 : 3899369114
Total Pages : 650 pages
Book Rating : 4.8/5 (993 download)
Download or read book Strategien von kleinen und mittleren Unternehmen written by Jörn-Axel Meyer and published by BoD – Books on Demand. This book was released on 2010 with total page 650 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Yvette Märki
Publisher : buch & netz
ISBN 13 : 3038055085
Total Pages : 201 pages
Book Rating : 4.0/5 (38 download)
Download or read book Rethinking Reserves in the Swiss Code of Obligations written by Yvette Märki and published by buch & netz. This book was released on 2022-08-22 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work examines reserves in the recently revised Swiss Code of Obligations, which will enter into force 1 January 2023. The analysis focuses on their creation and dissolution, and distinguishes between reserves formed by the board and reserves formed by the general assembly. By focusing on an instrument in the banking sector, the reserves for general banking risks, this work investigates the general assembly’s possibility to delegate the power to form further reserves to the board of directors based on the articles of the association. This question is analyzed in the context of companies limited by shares, limited liability companies, and cooperatives. Finally, the effects of such a delegation and the consequences in a practical view of going to court are analyzed through the Federal Supreme Court’s judgment in a similar topic of delegation.
