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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 : Manuel Hürzeler
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (115 download)
Download or read book The Voluntary Turn Away from IFRS to Swiss GAAP FER written by Manuel Hürzeler and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of the study at hand is to examine the implications of a voluntary turn away from IFRS to Swiss GAAP FER on the risk of manipulation. In this context, manipulation is understood as a comprehensive concept that encompasses both earnings management and financial statement fraud and is measured by applying Beneish's M-score and Dechow's F-score. In the theoretical part of the thesis it was shown that the choice of the accounting standard, in particular the degree of accounting flexibility, has a significant impact on the risk of manipulation and the overall quality of accounting. At the same time it was noted that Swiss GAAP FER offers more accounting flexibility than IFRS. Based on these findings, it was expected that a change from IFRS to Swiss GAAP FER would be accompanied by an increase in the risk of manipulation, and thus lower accounting quality. From a holistic point of view, this does not seem to be the case as the empirical analysis has revealed little evidence of an increase in the risk of manipulation in the Swiss GAAP FER period. On this basis, it was found that the risk of manipulation and thus the overall quality of the financial reporting does not seem to be adversely affected by a change from IFRS to Swiss GAAP FER. Overall, the results of the study at hand suggest that the choice of the accounting standard only plays a subordinate role with regard to risk of manipulation and accounting quality.
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 : Denisa Bresztyakova
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (764 download)
Download or read book KMU-IFRS versus Swiss GAAP FER written by Denisa Bresztyakova and published by . This book was released on 2011 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Die Wahl der Rechnungslegungsstandards ist für ein Unternehmen eine wichtige Entscheidung, besonders jetzt in wirtschaftlich schwierigen Zeiten. Zudem haben die Anforderungen an die Rechnungslegung als Reaktion auf die Weltfinanzkrise verstärkt zugenommen. In der Schweiz, wo kleine und mittlere Unternehmungen (KMU) als "Treiber der Wirtschaft" gelten, ist das Thema der richtigen Rechnungslegungsstandards per se nicht neu. Viele kleine und mittelgrosse Unternehmen in der Schweiz erstellen ihren Jahresabschluss nach den minimalen Vorschriften des Obligationenrechts. Neben den gesetzlich vorgeschriebenen Rechnungslegungsvorschriften können die Schweizer KMUs die Bestimmungen eines national oder international anerkannten Standards anwenden. Die Schweiz verfügt mit den Fachempfehlungen zur Rechnungslegung (Swiss GAAP FER), die im Januar 2007 überarbeitet und neu positioniert worden sind, über ein Regelwerk, das sich speziell an kleine und mittlere Unternehmen richtet und ihnen auch Zugang zum Schweizer Kapitalmarkt erlaubt. Das neue modular aufgebaute Konzept bietet sowohl für kleine als auch grössere Unternehmen ein massgeschneidertes Konzept für einen Abschluss, welcher ein den tatsächlichen Verhältnissen entsprechendes Bild der Vermögens-, Finanz- und Ertragslage abbildet. Unternehmen, die eine Jahresrechnung nach den tatsächlichen Werten erstellen wollen und die Schwellenwerte einer ordentlichen Revision erfüllen, haben den gesamten Standard anzuwenden. Restliche Organisationen, die die Grössenkriterien in zwei aufeinander folgenden Jahren nicht überschreiten, dürfen sich auf die Anwendung des Rahmenkonzepts und der Kern-FER beschränken. Auch das International Accounting Standard Board (IASB) hat die Rechnungslegungsbedürfnisse der kleinen und mittleren Unternehmungen anerkannt und hat im Juni 2004 ein Diskussionspapier mit preliminary views zur Rechnungslegung von kleinen und mittelgrossen Unternehmen vorgest.
Author : Reto Patuto
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (11 download)
Download or read book The Transition from IFRS to Swiss GAAP and Its Impact on Goodwill & Equity written by Reto Patuto and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Philipp Elsaesser
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (611 download)
Download or read book Swiss GAAP FER und IFRS für kleine und mittlere Unternehmen written by Philipp Elsaesser and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: International anerkannte Rechnungslegungsstandards wie IFRS oder US GAAP sind explizit auf die Bedürfnisse von grossen, kapitalmarktorientierten Unternehmen ausgerichtet und für kleinere, private Gesellschaften grundsätzlich nicht geeignet. Seit einiger Zeit fokussieren sich Standardsetzer jedoch zunehmend auch auf die Rechnungslegungsbedürfnisse von kleinen und mittleren Unternehmen (KMU). Das Thema hat deutlich an Aktualität gewonnen, seit der IASB im Februar 2007 den Standardentwurf IFRS for private entities publiziert hat, dessen finale Version im ersten Quartal 2009 veröffentlicht werden soll. In der Schweiz könnte sich bei KMU eine Konkurrenzsituation mit den Swiss GAAP FER ergeben, da sich Swiss GAAP FER seit Januar 2007 neu positioniert hat und nun ebenfalls auf kleine und mittelgrosse Organisationen ausgerichtet ist. Zielsetzung der vorliegenden Arbeit ist es, einerseits die Rechnungslegungsbedürfnisse von Schweizer mittelständischen Unternehmen genauer zu untersuchen, und anderseits die Anforderungen der relevanten Interessengruppen zu analysieren. Die Befragung der Rechnungslegungsadressaten bezweckt v.a., herauszufinden, inwiefern die Adressaten einen Einfluss auf das Rechnungslegungsverhalten der Unternehmen ausüben und ob von diesen ein gewisser Druck zur Anwendung von privaten Rechnungslegungsstandards ausgeht. Im Zentrum der Arbeit stehen mittelständische Schweizer Familienunternehmen, die zwischen 50 und maximal 500 Mitarbeiter beschäftigen. Im Rahmen von Expertengesprächen werden insgesamt neun Interviews mit Unternehmen und sechs Interviews mit Abschlussadressaten durchgeführt. Die Untersuchung ergibt ein heterogenes Bild der Rechnungslegungsbedürfnisse der befragten Unternehmen. Bei Gesellschaften mit weniger als 250 Mitarbeitern spielen private Rechnungslegungsstandards eine untergeordnete Rolle während insbesondere Swiss GAAP FER von den grösseren der befragten Unternehmen als ausgesproche.
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.
Author : Jean-Pierre Jeannet
Publisher : Springer Nature
ISBN 13 : 3030652874
Total Pages : 579 pages
Book Rating : 4.0/5 (36 download)
Download or read book Masterpieces of Swiss Entrepreneurship written by Jean-Pierre Jeannet and published by Springer Nature. This book was released on 2021-04-21 with total page 579 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access book focuses on Switzerland-based medium-sized companies with a longstanding export tradition and a proven dominance in global niche markets. Based upon in-depth documentation and analysis of 36 Swiss companies over their entire history, an expert team of authors presents several parallels in the pathways and success factors which allowed these firms to become dominant and operate from a high-cost location such as Switzerland. The book enhances these insights by providing detailed company profiles documenting the company history, development, and how their relevant global niche positions were reached. Readers will benefit from these profiles as they compile a diverse selection of industries, mainly active within the B2B sector, with mostly mature companies (60 years to older than 100 years since founding) and different types of ownership structures including family firms. ‘Masterpieces of Swiss Entrepreneurship’ brings unique learning opportunities to owners and leaders of SMEs in Switzerland and elsewhere. Findings are based on detailed bottom-up research of 36 companies -- without any preconceived notions. The book is both conceptual and practical. It fosters understanding for different choices in development pathways and management practices. Matti Alahuhta, Chairman DevCo Partners, ex-CEO Kone, Board member of several global listed companies, Helsinki, Finland Start-up entrepreneurs need proven models from industry which demonstrate the various paths to success. “Masterpieces of Swiss Entrepreneurship” provides deep insights highlighting these models and the important trade-offs entrepreneurial teams must consider when choosing the path of high growth or of maximum control, as they are often mutually exclusive. Gina Domanig, Managing Partner, Emerald Technology Ventures, Zurich
Author : Marco Maffei
Publisher : Emerald Group Publishing
ISBN 13 : 1838672478
Total Pages : 235 pages
Book Rating : 4.8/5 (386 download)
Download or read book Enterprise Risk Management in Europe written by Marco Maffei and published by Emerald Group Publishing. This book was released on 2021-05-04 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: Enterprise Risk Management in Europe advances understanding of ERM in Europe, providing a novel and unique set of perspectives on the ongoing dynamics between ERM and corporate processes. This is an essential guide for researchers, practitioners and policy makers both in and beyond European borders.
Author : Beatrice Meyer
Publisher :
ISBN 13 : 9783725561407
Total Pages : 223 pages
Book Rating : 4.5/5 (614 download)
Download or read book Management Accounting written by Beatrice Meyer and published by . This book was released on 2010 with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Michael J. Munkert
Publisher : Springer Science & Business Media
ISBN 13 : 3642112595
Total Pages : 271 pages
Book Rating : 4.6/5 (421 download)
Download or read book Founding a Company written by Michael J. Munkert and published by Springer Science & Business Media. This book was released on 2010-06-14 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt: From our daily practice as scholars, consultants and entrepreneurs we know how critical it is to make the right decisions that can shape the future of a company. One of the earliest of such decisions is surely the selection of the appropriate legal form as it is hardly reversible and has major implications on the running business. Accordingly, we can nd a wealth of information about the pros and cons of speci c legal forms. However, so far there is only scarce information available once you decide to enter a foreign market. There are offerings, e.g. from the Chambers of Commerce and you can search the Internet. When information is provided in the local language, comprehension becomes dif cult. Furthermore, the material that is available today only seldom allows for a structured analysis and comparison of legal forms in different countries. From discussions with entrepreneurs we know that this situation has not only been cumbersome for us, but actually everybody who is thinking about starting up a business or widening the operations across country borders is faced with the complex task of deciding on a legal form.
Author : Robert C. Gericke
Publisher : Springer
ISBN 13 : 3319673114
Total Pages : 237 pages
Book Rating : 4.3/5 (196 download)
Download or read book Corporate Governance and Risk Management in Financial Institutions written by Robert C. Gericke and published by Springer. This book was released on 2018-03-27 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents an overview of corporate governance and risk management, analyzing their interdependence and particularly their relevance in banking. It discusses current trends in corporate governance, such as stakeholder management, financial performance and the cost of equity, compensation schemes, board structures and shareholder activism. Further, it reviews some of the most important regulatory changes introduced since the latest financial crisis and highlights their impact on the annual reports of the banks under analysis. Lastly, the book assesses and compares major banks in Brazil and Germany with special emphasis on the aspects mentioned above, revealing surprising similarities between the banking systems of these otherwise disparate countries.
Author : Mehmet Huseyin Bilgin
Publisher : Springer
ISBN 13 : 3319541129
Total Pages : 450 pages
Book Rating : 4.3/5 (195 download)
Download or read book Regional Studies on Economic Growth, Financial Economics and Management written by Mehmet Huseyin Bilgin and published by Springer. This book was released on 2017-04-13 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume presents selected papers from the 19th Eurasia Business and Economics Society (EBES) Conference held in Istanbul. Its primary emphasis is on showcasing the latest empirical research on social change, sustainable development and the management of public and private organizations in emerging economies. The respective articles also address more specialized and related topics such as financial risk tolerance, international strategic partnerships, female labor force participation, human capital dynamics, and economic integration, among others.
Author : Stefan Hunziker
Publisher : Springer
ISBN 13 : 3658253576
Total Pages : 241 pages
Book Rating : 4.6/5 (582 download)
Download or read book Enterprise Risk Management written by Stefan Hunziker and published by Springer. This book was released on 2019-05-17 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook demonstrates how Enterprise Risk Management creates value in strategic- and decision-making-processes. The author introduces modern approaches to balancing risk and reward based on many examples of medium-sized and large companies from different industries. Since traditional risk management in practice is often an independent stand-alone process with no impact on decision-making processes, it is unable to create value and ties up resources in the company unnecessarily. Herewith, he serves students as well as practitioners with modern approaches that promote a connection between ERM and corporate management. The author demonstrates in a didactically appropriate manner how companies can use ERM in a concrete way to achieve better risk-reward decisions under uncertainty. Furthermore, theoretical and psychological findings relevant to entrepreneurial decision-making situations are incorporated. This textbook has been recommended and developed for university courses in Germany, Austria and Switzerland.
Author : Stefan Hunziker
Publisher : Springer Nature
ISBN 13 : 3658343575
Total Pages : 259 pages
Book Rating : 4.6/5 (583 download)
Download or read book Research Design in Business and Management written by Stefan Hunziker and published by Springer Nature. This book was released on 2021-11-09 with total page 259 pages. Available in PDF, EPUB and Kindle. Book excerpt: The present book project on Research Design, which is planned in English, is intended to create an innovative textbook that can be used at university undergraduate and graduate levels in internationally oriented education in the German-speaking countries. This textbook shall provide comprehensive guidance for students when tackling their (applied) research papers. Instead of reiterating qualitative and quantitative methods it focuses on how to come up with an appropriate research design that allows the student to make the intended intellectual contribution. Starting from the desired (hypothetical) conclusion or statement the student will be guided through the process of finding the appropriate Research Question that will be answered by such a statement and the required Research Design consisting of data collection and data analysis, that allows for such a statement as the conclusion of the study. Common Research Designs in Business and Management, i.e. well beyond the standard Research Designs of Social Sciences and curtailed to the focus area, will be described with regard to their suitability to answer specific kinds of questions as well as the idiosyncrasies of the these Designs and their impact on the written research reports. Examples for each Research Design will be provided as well as guidance about how to write about such research.
Author : Organization for Economic Cooperation and Development
Publisher : OCDE
ISBN 13 : 9789264208629
Total Pages : 0 pages
Book Rating : 4.2/5 (86 download)
Download or read book Risk Management and Corporate Governance written by Organization for Economic Cooperation and Development and published by OCDE. This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This sixth peer review of the OECD Principles of Corporate Governance analyses the corporate governance framework and practices relating to corporate risk management, in the private sector and in state-owned enterprises. The review covers 26 jurisdictions and is based on a general survey of all participating jurisdictions in December 2012, as well as an in-depth review of corporate risk management in Norway, Singapore and Switzerland. The report finds that while risk-taking is a fundamental driving force in business and entrepreneurship, the cost of risk management failures is often underestimated, both externally and internally, including the cost in terms of management time needed to rectify the situation. The reports thus concludes that corporate governance should ensure that risks are understood, managed, and, when appropriate, communicated.
Author :
Publisher :
ISBN 13 : 9781579695293
Total Pages : pages
Book Rating : 4.6/5 (952 download)
Download or read book Siegel on Entertainment Law written by and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
