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Ifrs Hgb Und Polnisches Rechnungslegungs Gesetz Im Vergleich
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Book Synopsis IFRS, HGB und polnisches Rechnungslegungs-Gesetz im Vergleich by : Lukas Radetzki
Download or read book IFRS, HGB und polnisches Rechnungslegungs-Gesetz im Vergleich written by Lukas Radetzki and published by diplom.de. This book was released on 2007-05-09 with total page 97 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Einleitung: Seit mehr als einem Jahrzehnt ständigen wirtschaftlichen Wachstums und politischer Reformen hat Polen sich seinen Platz unter den größten und stabilsten Volkswirtschaften in Ost- und Mitteleuropa gesichert. Polen stellt aufgrund seiner Lage sowie seines EU-Beitritts im Jahre 2004 für Deutschland einen wichtigen Absatz- und Beschaffungsmarkt dar. Einerseits lässt das hohe Wachstumspotenzial Polens auf einen langfristigen Erfolg schließen, andererseits werden die Unternehmen bei der Erschließung dieses Marktes durch spezifische Herausforderungen vor besondere Schwierigkeiten gestellt. Eines der Haupthindernisse für ausländische Investitionen in Polen ist die Unkenntnis der rechtlichen Rahmenbedingungen. Dazu zählen auch die Vorschriften über das Bilanz- und Steuerrecht. Die Thematik dieser Diplomarbeit stellt für deutsche Investoren einen bedeutsamen Sachverhalt dar, da es aus dem bereits oben genannten Gründen wichtig ist, im Rahmen einer (geplanten) Investitionstätigkeit in Polen auch einen Einblick über die Rechnungslegung im Einzelabschluss nach polnischem Recht im Vergleich zum HGB und IFRS zu bekommen. Einen weiteren Schwerpunkt dieser Arbeit bildet die aktuelle Diskussion bezüglich der Umsetzung der IFRS-Vorschriften in der EU nach der IAS-Verordnung, die am Beispiel Polens erläutert wird. Ausschlaggebend für die Konzeption dieser Arbeit waren insbesondere die Aktualität des Themas sowie das Fehlen von vergleichbaren Werken auf dem Gebiet der Literatur zur Internationalen Rechnungslegung. Im Rahmen der Literaturrecherche stellte sich heraus, dass in der polnischen Literatur ausschließlich die internationalen Standards (IFRS und US-GAAP) als Vergleichsmaßstab zum polnischen Bilanzrecht herangezogen werden. In Deutschland trifft das bis auf wenige Ausnahmen ebenso zu. Diese Tatsachen begründen den innovativen Charakter dieser Arbeit. Ausgangspunkt der Betrachtung stellt das novellierte polnische Rechnungslegungsgesetz (RLG) aus dem Jahr 2002 dar (Rechtstand 01.01.2006). Aus diesem Grund werden die entsprechenden HGB und IFRS-Regelungen in dem Umfang beschrieben, in der sie auch für die Ausführungen des RLG von Bedeutung sind. Gang der Untersuchung: Die Arbeit ist in sieben Abschnitte gegliedert. Nach der vorgenommenen Darstellung der Zielsetzung und Abgrenzung dieser Arbeit befasst sich das zweite Kapitel mit der historischen Entwicklung der Rechnungslegung in Polen. Das dritte und vierte Kapitel bilden die [...]
Book Synopsis Wesentliche Unterschiede zwischen HGB und IFRS by : Daria Kozakiewicz
Download or read book Wesentliche Unterschiede zwischen HGB und IFRS written by Daria Kozakiewicz and published by GRIN Verlag. This book was released on 2008 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2008 im Fachbereich BWL - Recht, Note: 1,0, Akademie JAK, 9 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: In der Wirtschaft ist zunehmend eine internationale Verflechtung festzustellen. So werden Waren, Dienstleistungen und Kapital grenzüberschreitend gehandelt. Im Zuge dieser Globalisierung wachsen die Güter- und Finanzmärkte stark zusammen. Diese Veränderung führt dazu, dass ein einheitliches Rechnungslegungssystem verlangt wird, damit z.B. Kapitalanleger weltweit nach den günstigsten Anlagealternativen suchen können. Im Rahmen dieser Arbeit, werden die wesentlichen Unterschiede zwischen dem Rechnungslegungssystem des HGB und des IFRS deutlich gemacht. Um sich mit der wesentlichen Materie auseinander setzen zu können, werden erstmals die Begriffe der beiden Systeme erläutert. Durch die Vertiefung der Rechnungslegungsziele und Rechnungslegungsinstrumente, wird deutlich gemacht, dass die jeweiligen Systeme unterschiedliche Einzeljahresabschlüsse bzw. Konzernjahresabschlüsse vermitteln wollen. Es ist im Rahmen dieser Arbeit nicht möglich, alle Unterscheidungen der Bilanzierung und Bewertung zu erläutern. Es wird deshalb der Fokus auf die Rückstellungen gerichtet.
Book Synopsis Deutsche Nationalbibliografie by : Die deutsche Nationalbibliothek
Download or read book Deutsche Nationalbibliografie written by Die deutsche Nationalbibliothek and published by . This book was released on 2008 with total page 830 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Commentary on the UN Convention on the International Sale of Goods (CISG) by : Peter Schlechtriem
Download or read book Commentary on the UN Convention on the International Sale of Goods (CISG) written by Peter Schlechtriem and published by . This book was released on 2010 with total page 1480 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Beyond the Ivory Tower by : Brian James Baer
Download or read book Beyond the Ivory Tower written by Brian James Baer and published by John Benjamins Publishing. This book was released on 2003-01-01 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume is divided into three sections. The first explores the pedagogical interventions that are focused on the performance of translation. The second part discusses approaches to translator training. The third part examines some of the pedagogical opportunities and challenges.
Book Synopsis Key Cultural Texts in Translation by : Kirsten Malmkjær
Download or read book Key Cultural Texts in Translation written by Kirsten Malmkjær and published by John Benjamins Publishing Company. This book was released on 2018-05-15 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the context of increased movement across borders, this book examines how key cultural texts and concepts are transferred between nations and languages as well as across different media. The texts examined in this book are considered fundamental to their source culture and can also take on a particular relevance to other (target) cultures. The chapters investigate cultural transfers and differences realised through translation and reflect critically upon the implications of these with regard to matters of cultural identity. The book offers an important contribution to cultural approaches in translation studies, with ramifications across different disciplines, including literary studies, history, philosophy, and gender studies. The chapters offer a range of cultural and methodological frameworks and are written by scholars from a variety of language and cultural backgrounds, Western and Eastern.
Book Synopsis Translation and Subjectivity by : Naoki Sakai
Download or read book Translation and Subjectivity written by Naoki Sakai and published by U of Minnesota Press. This book was released on with total page 259 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through the schematic representation of translation, one language is rendered in contrast to another as if the two languages are clearly different and distinct. And yet, Sakai contends, such differences and distinctions between ethnic or national languages (or cultures) are only defined once translation has already rendered them commensurate. His essays thus address translation as a means of figuring (or configuring) difference.
Book Synopsis European State Aid Law by : Franz Jürgen Säcker
Download or read book European State Aid Law written by Franz Jürgen Säcker and published by . This book was released on 2013 with total page 800 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis New directions in corpus-based translation studies by : Claudio Fantinuoli
Download or read book New directions in corpus-based translation studies written by Claudio Fantinuoli and published by Language Science Press. This book was released on 2015 with total page 175 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corpus-based translation studies has become a major paradigm and research methodology and has investigated a wide variety of topics in the last two decades. The contributions to this volume add to the range of corpus-based studies by providing examples of some less explored applications of corpus analysis methods to translation research. They show that the area keeps evolving as it constantly opens up to different frameworks and approaches, from appraisal theory to process-oriented analysis, and encompasses multiple translation settings, including (indirect) literary translation, machine (assisted)-translation and the practical work of professional legal translators. The studies included in the volume also expand the range of application of corpus applications in terms of the tools used to accomplish the research tasks outlined.
Book Synopsis Non-Professional Subtitling by : Yvonne Lee
Download or read book Non-Professional Subtitling written by Yvonne Lee and published by Cambridge Scholars Publishing. This book was released on 2017-08-21 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: From fansubbing, fan-generated translation, to user-generated translation, from amateur translation to social translation, non-professional subtitling has come a long way since its humble beginning in the 1980s. The prevailing technological affordance enables and mobilises the digital generation to turn subtitling into a method of self-expression and mediation, and their activities have made translation a more social and visible activity than ever before. This volume provides a comprehensive review of the current state of play of this user-generated subtitling phenomenon. It includes projects and research focusing on various aspects of non-professional subtitling, including the communities at work, the agents at play, the production conditions and the products. The perspectives in the book explore the role played by the agents involved in the emerging subtitling networks worldwide, and their impact on the communities is also discussed, based on empirical data generated from observations on active fansubbing communities. The collection demonstrates, from various viewpoints, the ways in which non-professional subtitling connects languages, cultures and communities in a global setting.
Book Synopsis The Legal Regime of the International Criminal Court by : José Doria
Download or read book The Legal Regime of the International Criminal Court written by José Doria and published by BRILL. This book was released on 2009 with total page 1149 pages. Available in PDF, EPUB and Kindle. Book excerpt: This impressive and unique collection of essays covers important aspects of the legal regime of the International Criminal Court (ICC). The volume begins with an analysis of the historical development of the ICC, the progressive development of international humanitarian and international criminal law by the ad hoc Tribunals and the work of mixed national/international jurisdictions. The legal and institutional basis of the ICC is then dealt with in detail, including the organs of the ICC, war crimes, crimes against humanity and crimes of aggression, modes of liability before the ICC and defences before the ICC. Part III focuses on the court at work, including its procedural rules, criminal proceedings at the ICC, penalties and appeal and revision procedures. Part IV deals with the relationship of the ICC with states and international organizations. The contributors are established scholars in the field of international criminal and humanitarian law, many of whom are practitioners in the various tribunals.
Book Synopsis The Theory and Practice of International Criminal Law by : Michael Scharf
Download or read book The Theory and Practice of International Criminal Law written by Michael Scharf and published by BRILL. This book was released on 2008-08-31 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cherif Bassiouni is often referred to as "the father of international criminal law." Every major international criminal law instrument developed in the last forty years, from the Torture Convention to the Statute of the International Criminal Court, bears his hallmark. His writings, diplomatic initiatives, fieldwork, and even litigation have made an unparalleled contribution to the emergence of international criminal law as a distinct discipline within the field of international law. This book contains a collection of fifteen scholarly essays, written by leading experts from around the world, about the theory and practice of modern international criminal law, with a focus on Cherif Bassiouni's unique legacy within this important area. Among the contributing authors are Louise Arbour, UN High Commissioner for Human Rights; Mahnoush Arsanjani, Chief of the UN Office of Legal Affairs Codification Division; Diane Orentlicher, UN Independent Expert on Combating Impunity; Michael Reisman, former President of the Inter-American Commission for Human Rights; Yves Sandoz, Director for International Law of the International Committee of the Red Cross; William Schabas, Member of the Sierra Leone Truth Commission; Brigitte Stern, Advocate for the Bosnians in the World Court's Genocide case; and Prince Hassan bin Talal, first President of the Assembly of States Parties of the International Criminal Court.
Book Synopsis Humorous Cryptograms by : Helen Nash
Download or read book Humorous Cryptograms written by Helen Nash and published by Sterling Publishing Company, Inc.. This book was released on 1995 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: "A collection of 400 witty or humorous quotations along with their authors' names...have been enciphered into simple substitution ciphers with retained word divisions. Authors include Groucho Marx, Andy Rooney, Bill Cosby, David Letterman, Bob Hope, Emma Bombeck and many more....Excellent and...fun."--Cryptologia. If stuck, get help from special clue sections. 128 pages, 5 3/8 x 8 1/4.
Book Synopsis Scientific and Technical Translation by : Sue Ellen Wright
Download or read book Scientific and Technical Translation written by Sue Ellen Wright and published by John Benjamins Publishing. This book was released on 1993-01-01 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: Technical translation (and technical terminology) encompasses the translation of special language texts. 1. "Style and Register" covers clarity of style, culture-specific and author-reader conventions and expectation. 2. "Special Applications" deals with the contribution of translation to the dissemination of science. 3. "Training and Autodidactic Approaches for Technical Translators" translators must master a broad range of frequently unanticipated topics, as well as linguistic competence. 4. "Text Analysis and Text Typology as Tools for Technical Translators" focuses attention on text typology and SGML in human translation and CAT. 5. "Translation-Oriented Terminology Activities" explores the different aspects of terminology: knowledge management, language planning, terminology resources and representation of concept systems.
Download or read book Independence of Arbitrators written by and published by . This book was released on 2008 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis International Law between Universalism and Fragmentation by : Isabelle Buffard
Download or read book International Law between Universalism and Fragmentation written by Isabelle Buffard and published by BRILL. This book was released on 2009-02-28 with total page 1131 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Festschrift is published on the occasion of Gerhard Hafner’s 65th birthday and his retirement as a professor at the University of Vienna. It assembles a great number of renowned friends and colleagues in international law honouring Gerhard Hafner’s outstanding career as scholar, diplomat, legal adviser and arbitrator. The diversity of areas selected for this Festschrift reflects the generalist approach of Gerhard Hafner towards international law. Among the topics on which his contribution was particularly influential are the fragmentation of international law, the law of State immunity and international criminal law, which feature prominently in the Festschrift. Other areas covered are the theory of international law (including sources), basic principles of international law, codification of international law, subjects of international law, international dispute settlement, the law of the sea and international environmental law, human rights and humanitarian law and the law of the European Union.
Download or read book Lovetown written by Michal Witkowski and published by Granta Books. This book was released on 2011-04-07 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: Growing up queer in a Communist state, queens Patricia and Lucretia spent the '70s and '80s underground, finding glamour in the squalor, strutting their stuff in parks and public toilets, seducing hard Soviet soldiers, preying on drunks and seeing their friends die of Aids. Today they're about to hit Lovetown, a homo-haven, populated by a younger generation of emancipated gays, who are out and proud in their post-Communist paradise: suntanned, sculpted and vigorously spending the pink euro.This is the story of the clash between old and new gays - the clapped out queens and the flashy fags - as they meet in a place where anything goes, but some things have also been lost.
