Konzernrechnungslegung

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Transnational Accounting

Author : Dieter Ordelheide
Publisher : Springer
ISBN 13 : 1349132330
Total Pages : 3322 pages
Book Rating : 4.3/5 (491 download)

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Book Synopsis Transnational Accounting by : Dieter Ordelheide

Download or read book Transnational Accounting written by Dieter Ordelheide and published by Springer. This book was released on 2016-02-17 with total page 3322 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considerable effort has been made over the last ten years by such institutions as the EU, OECD, UNO and the IASC towards the harmonisation of accounting standards. It is recognised though that uniformity and true compatibility of financial instruments cannot be achieved while accounting operates in individual national economic and legal environments. A knowledge of national accounting standards and practice continues to be indispensable for the analysis of financial statements. Transnational Accounting is a unique comparative study of accounting standards of fourteen major economic powers, plus the regimes of the IASC and EU. Each chapter is standardised for easy comparison and written by a recognised expert in his or her country. The Editor, The Late Dieter Ordelheide, was Professor of Business Economics at the Johann Wolfgang Goethe-Universität, Frankfurt am Main. This groundbreaking work enables the reader to develop a thorough practical understanding of national accounting practices and be fully at home with financial statements in an international context. Each volume includes a detailed reference matrix listing approximately 100 key accounting subjects and their treatment across all regulatory and accounting regimes.

Control-Begriff nach IFRS 10 - Revolution in der Konsolidierung? / Control term according to IFRS 10 - Revolution in the consolidation?

Author : Andrej Richter
Publisher : GRIN Verlag
ISBN 13 : 3656221855
Total Pages : 24 pages
Book Rating : 4.6/5 (562 download)

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Book Synopsis Control-Begriff nach IFRS 10 - Revolution in der Konsolidierung? / Control term according to IFRS 10 - Revolution in the consolidation? by : Andrej Richter

Download or read book Control-Begriff nach IFRS 10 - Revolution in der Konsolidierung? / Control term according to IFRS 10 - Revolution in the consolidation? written by Andrej Richter and published by GRIN Verlag. This book was released on 2012-06-20 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2011 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Universität Bayreuth (Lehrstuhl Internationale Rechnungslegung), Veranstaltung: Seminar zur Speziellen Betriebswirtschaftslehre, Sprache: Deutsch, Abstract: Im Mai 2011 veröffentlichte das IASB im Rahmen des Konsolidierungspakets die drei neuen Standards IFRS 10, 11 und 12. Den Kern der neuen Regelungen stellt IFRS 10 Consolidated Financial Statements mit einem überarbeiteten Control-Begriff dar. Der Standard wird ab dem 01.01.2013 verpflichtend und somit die bisherigen Regelungen des IAS 27 sowie die Interpretationen des SIC 12 ersetzen. Ziel dieser Arbeit ist es darzulegen, inwieweit durch die neuen Regelungen eine Revolution in der Abgrenzung des Konsolidierungskreises stattfindet. Zunächst wird eine Bestandsaufnahme vorgenommen. Der Control-Begriff nach heutigem Stand basiert einerseits auf dem Beherrschungsprinzip, begründet vorwiegend nach Eigenkapital- und Stimmrechtsinstrumenten in IAS 27, und andererseits auf den wirtschaftlichen Nutzen- und Risiko-Gesichtspunkten, speziell für sogenannte Zweckgesellschaften in SIC 12. Dadurch herrscht ein Dualismus vor, der zu Inkonsistenzen und folglich Bilanzierungsspielräumen führt. Zielsetzung des IASB ist es diesen Dualismus abzuschaffen und den offbalance-sheet-Gestaltungen von Zweckgesellschaften entgegenzuwirken. Dazu wurde im IFRS 10 ein für alle Beteiligungsformen einheitliches Kontroll-Konzept zugrunde gelegt. Dieses basiert auf den drei Kriterien power, exposure or rights to variable returns und link between power and returns, die allesamt für ein Beherrschungsverhältnis vorliegen müssen. Anschließend wird analysiert inwieweit diese Änderungen bzgl. des Control-Begriffs eine grundlegende Veränderung für die Konsolidierungspraxis darstellen. Die Gegenüberstellung der beiden Control-Begriffe weist auf einen Zusammenhang zwischen neuer und alter Regelung hin. Auch zeigt ein Querschnitt durch die Literatur, dass nach Expertenmeinung der IFRS 10 unverkennbar seine Wurzeln in den bestehenden Vorschriften des IAS 27 samt SIC 12 besitzt. Es wird die gesellschaftsrechtliche Orientierung an Verfügungsrechten einerseits, sowie die Ausrichtung an einer wirtschaftlichen Risiko-Nutzen-Abwägung andererseits in einem einheitlichen Control-Konzept vereint. Auch die im Standard neu aufgenommenen Sachverhalte wie beispielsweise die agency-theory oder de-facto-control entspringen keinem grundlegend neuem Konzept, sondern der Zielsetzung des IASB bestehende Lücken in der Abgrenzung des Konsolidierungskreises zu schließen. Trotz allem erfordert die retrospektive Anwendung des Standards eine sofortige Auseinandersetzung mit dieser Thematik seitens der Unternehmen.

Principles of Group Accounting under IFRS

Author : Andreas Krimpmann
Publisher : John Wiley & Sons
ISBN 13 : 1118751418
Total Pages : 869 pages
Book Rating : 4.1/5 (187 download)

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Book Synopsis Principles of Group Accounting under IFRS by : Andreas Krimpmann

Download or read book Principles of Group Accounting under IFRS written by Andreas Krimpmann and published by John Wiley & Sons. This book was released on 2015-06-02 with total page 869 pages. Available in PDF, EPUB and Kindle. Book excerpt: A professional perspective to implementing IFRS 10, 11, and 12 The new International Financial Reporting Standards (IFRS) 10, 11, and 12 are changing group accounting for many businesses. As business becomes increasingly global, more and more firms will need to transition using the codes and techniques described in Principles of Group Accounting under IFRS. This book is a practical guide and reference to the standards related to consolidated financial statements, joint arrangements, and disclosure of interests. Fully illustrated with a step-by-step case study, Principles of Group Accounting under IFRS is equally valuable as an introductory text and as a reference for addressing specific issues that may arise in the process of consolidating group accounts. The new international standards will bring about significant changes in group reporting, and it is essential for accountants, auditors, and business leaders to understand their implications. Author Andreas Krimpmann is an internationally recognized authority on the transition from GAAP to IFRS, and this new text comes packaged with GAAP/IFRS comparison resources that will help make the changes clear. Other bonus resources include an Excel-based consolidation tool, checklists, and a companion website with the latest information. Learn about: Definitions, requirements, processes, and transition techniques for IFRS 10, 11, and 12 covering group level accounting Practical implementation strategies demonstrated through a clear case study of a midsize group Key concepts related to consolidated financial statements, joint ventures, management consolidation, and disclosure of interests Comparisons between GAAP and IFRS to clarify the required changes for international firms Whatever stage of the consolidation process you are in, you will appreciate the professional perspective in Principles of Group Accounting under IFRS.

Principles of Group Accounting under IFRS

Author : Andreas Krimpmann
Publisher : John Wiley & Sons
ISBN 13 : 111875140X
Total Pages : 852 pages
Book Rating : 4.1/5 (187 download)

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Book Synopsis Principles of Group Accounting under IFRS by : Andreas Krimpmann

Download or read book Principles of Group Accounting under IFRS written by Andreas Krimpmann and published by John Wiley & Sons. This book was released on 2015-03-17 with total page 852 pages. Available in PDF, EPUB and Kindle. Book excerpt: A professional perspective to implementing IFRS 10, 11, and 12 The new International Financial Reporting Standards (IFRS) 10, 11, and 12 are changing group accounting for many businesses. As business becomes increasingly global, more and more firms will need to transition using the codes and techniques described in Principles of Group Accounting under IFRS. This book is a practical guide and reference to the standards related to consolidated financial statements, joint arrangements, and disclosure of interests. Fully illustrated with a step-by-step case study, Principles of Group Accounting under IFRS is equally valuable as an introductory text and as a reference for addressing specific issues that may arise in the process of consolidating group accounts. The new international standards will bring about significant changes in group reporting, and it is essential for accountants, auditors, and business leaders to understand their implications. Author Andreas Krimpmann is an internationally recognized authority on the transition from GAAP to IFRS, and this new text comes packaged with GAAP/IFRS comparison resources that will help make the changes clear. Other bonus resources include an Excel-based consolidation tool, checklists, and a companion website with the latest information. Learn about: Definitions, requirements, processes, and transition techniques for IFRS 10, 11, and 12 covering group level accounting Practical implementation strategies demonstrated through a clear case study of a midsize group Key concepts related to consolidated financial statements, joint ventures, management consolidation, and disclosure of interests Comparisons between GAAP and IFRS to clarify the required changes for international firms Whatever stage of the consolidation process you are in, you will appreciate the professional perspective in Principles of Group Accounting under IFRS.

The Preparation and Audit of Consolidated Financial Statements

Author : Union européenne des experts comptables, économiques et financiers. Auditing Committee
Publisher :
ISBN 13 :
Total Pages : 140 pages
Book Rating : 4.3/5 (555 download)

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Book Synopsis The Preparation and Audit of Consolidated Financial Statements by : Union européenne des experts comptables, économiques et financiers. Auditing Committee

Download or read book The Preparation and Audit of Consolidated Financial Statements written by Union européenne des experts comptables, économiques et financiers. Auditing Committee and published by . This book was released on 1978 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Structure of Consolidated Accounting

Author : H. K. Jaeger
Publisher :
ISBN 13 : 9780333198025
Total Pages : 218 pages
Book Rating : 4.1/5 (98 download)

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Book Synopsis The Structure of Consolidated Accounting by : H. K. Jaeger

Download or read book The Structure of Consolidated Accounting written by H. K. Jaeger and published by . This book was released on 1976 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Consolidated Financial Statements

Author : Conrad Meyer
Publisher :
ISBN 13 : 9783908159759
Total Pages : 503 pages
Book Rating : 4.1/5 (597 download)

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Book Synopsis Consolidated Financial Statements by : Conrad Meyer

Download or read book Consolidated Financial Statements written by Conrad Meyer and published by . This book was released on 2009 with total page 503 pages. Available in PDF, EPUB and Kindle. Book excerpt:

German books in print

Author :
Publisher :
ISBN 13 :
Total Pages : 1474 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis German books in print by :

Download or read book German books in print written by and published by . This book was released on 2002 with total page 1474 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Strategic Management - New Rules for Old Europe

Author : Christian Scholz
Publisher : Springer Science & Business Media
ISBN 13 : 3834992542
Total Pages : 313 pages
Book Rating : 4.8/5 (349 download)

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Book Synopsis Strategic Management - New Rules for Old Europe by : Christian Scholz

Download or read book Strategic Management - New Rules for Old Europe written by Christian Scholz and published by Springer Science & Business Media. This book was released on 2007-11-05 with total page 313 pages. Available in PDF, EPUB and Kindle. Book excerpt: Lecturers and researchers at Saarland University's Europa-Institut present the latest findings and trends of their most important research topics. They discuss the present state of the art in European management, focussing on the areas of marketing & commerce, finance, human resource management & entrepreneurship, as well as European policy.

Financial Accounting

Author : Robert Nothhelfer
Publisher : Walter de Gruyter GmbH & Co KG
ISBN 13 : 3110744244
Total Pages : 403 pages
Book Rating : 4.1/5 (17 download)

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Book Synopsis Financial Accounting by : Robert Nothhelfer

Download or read book Financial Accounting written by Robert Nothhelfer and published by Walter de Gruyter GmbH & Co KG. This book was released on 2022-06-21 with total page 403 pages. Available in PDF, EPUB and Kindle. Book excerpt: Every German student of business administration needs to have a basic understanding of accounting according to German GAAP. Thanks to globalization, many courses in German accounting are nowadays conducted in English. In addition, many foreign subsidiaries of German companies have to prepare their part of consolidated financial statements according to German GAAP. So far students taking these accounting courses and professionals preparing these financial statements have had to rely on German literature only and did not have an English textbook to refer to that covers German GAAP accounting topics in detail. To fill this gap, the first edition of this book offered a compact introduction to financial statements according to German GAAP, and exercises on individual topics with solutions and case studies for in-depth and effective learning. The revised and extended second edition with updated references and text, adds a complete translation of the parts of the German Commercial Code that are directly relevant for accounting. Students and professionals can now go back to the original source when working out accounting problems. It provides ideal support for German-speaking students and is furthermore valuable for professionals looking for explanations when preparing the data for consolidated financial statements. Includes exercises and case studies for practice Ideal textbook for students of German universities attending English-speaking lectures in financial management Ideal introduction for professionals with succinct explanations and additional support in the form of a glossary and list of vocabulary terms

Consolidation, Translation and the Equity Method

Author : Paul H. Rosenfield
Publisher : *Ronald Press
ISBN 13 :
Total Pages : 274 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis Consolidation, Translation and the Equity Method by : Paul H. Rosenfield

Download or read book Consolidation, Translation and the Equity Method written by Paul H. Rosenfield and published by *Ronald Press. This book was released on 1985-07-23 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: This, the first book devoted exclusively to consolidated financial statements, lets readers access useful information in half the time it previously took. Only this single reference source answers all practical questions relating to the preparation or use of consolidation, translation, or the equity method; provides a simple explanation of all the underlying concepts; describes every procedure; provides examples from annual reports of disclosures; and discusses all relevant issues, including stockholding changes, intercompany tax allocations, and push down accounting.

German Corporate Governance in International and European Context

Author : Jean J. du Plessis
Publisher : Springer
ISBN 13 : 366254198X
Total Pages : 662 pages
Book Rating : 4.6/5 (625 download)

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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. This book was released on 2017-10-07 with total page 662 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book provides 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. 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.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.

Bibliographie der Wirtschaftswissenschaften

Author :
Publisher :
ISBN 13 :
Total Pages : 946 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Bibliographie der Wirtschaftswissenschaften by :

Download or read book Bibliographie der Wirtschaftswissenschaften written by and published by . This book was released on 1998 with total page 946 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Financial Statements

Author : Carsten Berkau
Publisher : UVK Verlag
ISBN 13 : 3739880147
Total Pages : 341 pages
Book Rating : 4.7/5 (398 download)

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Book Synopsis Financial Statements by : Carsten Berkau

Download or read book Financial Statements written by Carsten Berkau and published by UVK Verlag. This book was released on 2019-08-26 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial Statements is the international edition of the text book Bilanzen. It covers the syllabus of Financial Accounting classes on the bachelors level. Additional materials and case studies for a masters course are available online. Financial Statements is based on more than 20 years experience in teaching Accounting in German and international universities, such as in South Africa, Malaysia, China and South Korea. The contents is based on international Accounting standards IFRSs. All chapters outline the learning objectives, explain the application of IFRS clearly, demonstrate Accounting work by exam-like case studies, show the accounts and financial statements as well as all calculations in detail, include easy to apply How-it-is-Done instructions and explain Accounting technical terms in in easy words. Test questions and solutions are provided. On the website, more than 1,000 pages of prior exam tasks with full solutions are available in English.

Bibliographie der Staats-und Wirtschaftswissenschaften

Author :
Publisher :
ISBN 13 :
Total Pages : 972 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Bibliographie der Staats-und Wirtschaftswissenschaften by :

Download or read book Bibliographie der Staats-und Wirtschaftswissenschaften written by and published by . This book was released on 1997 with total page 972 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Financial Statements

Author : Professor Carsten Berkau
Publisher : UVK Verlag
ISBN 13 : 3739880937
Total Pages : 357 pages
Book Rating : 4.7/5 (398 download)

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Book Synopsis Financial Statements by : Professor Carsten Berkau

Download or read book Financial Statements written by Professor Carsten Berkau and published by UVK Verlag. This book was released on 2020-09-14 with total page 357 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook covers the syllabus of Financial Accounting following IFRSs. The teaching approach is to explain financial statements and their items by more than 60 international case studies which include all relevant Bookkeeping entries and accounts. Furthermore, you can download more than 300 exam tasks and solutions online, accessable through QR codes in the text. The books help you to prepare for your Accounting exam at the university. All chapters outline their learning objectives, provide an overview, explain the contents with referring to relevant IAS/IFRS-standards and their paragraphs, introduce case studies by a data sheet box and explain the Accounting work completely by Bookkeeping entries and accounts. The text contains How-it-is-Done sections to give you short and precise guidance for your own calculations. Every chapter ends with a sumary, working definitions for newly introduced technical Accounting terms and test-questions with solutions for checking your comprehension

The Annals of the School of Business Administration, Kobe University

Author : Kōbe Daigaku. Keiei Gakubu
Publisher :
ISBN 13 :
Total Pages : 118 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis The Annals of the School of Business Administration, Kobe University by : Kōbe Daigaku. Keiei Gakubu

Download or read book The Annals of the School of Business Administration, Kobe University written by Kōbe Daigaku. Keiei Gakubu and published by . This book was released on 1999 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: