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Principles Of Recognition And Valuation Of Assets And Liabilities In Separate Financial Statements Acc To German Commercial Code Hgb
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Book Synopsis Principles of recognition and valuation of assets and liabilities in separate financial statements acc. to German Commercial Code (HGB) by : Julia Wimmers
Download or read book Principles of recognition and valuation of assets and liabilities in separate financial statements acc. to German Commercial Code (HGB) written by Julia Wimmers and published by GRIN Verlag. This book was released on 2010-11-17 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research Paper (undergraduate) from the year 2010 in the subject Business economics - Accounting and Taxes, grade: 2,3, University of applied sciences, Munich, course: MBA, language: English, abstract: Every single company is obliged to make a financial statement according to national law, which is the German Commercial Code (HGB) in Germany. This assignment elaborates important clauses for the domain of “recognition and accounting principles”, lodged in the HGB and then critically monitors and analyzes rules, obligations and bans, deduced from these clauses. The author therefore looks into the subject of accounting challenges in general like the actual definition of an asset and the right classification of individual assets: which is already detected as the first “room for accounting flexibility” allowing firms to build up hidden reserves, something being highly criticized from supporters of the Anglo-Saxon approach. Next the major valuation principles and in particular the Prudence Principle with its four occurrences are analyzed, followed by a practical and value oriented overview of the “past, present and future value” approach. Additionally, the author presents a scheme with the logical “computation of acquisition costs” in order to have a valuation basis for the balance sheet. This accounting cost termination is however another “option” enabled through the legal text of § 255 HGB to minimize or maximize profits shown to external parties. The core part then focuses on the accounting differences of certain groups of assets. For theoretical reasons calculation scenarios with corresponding formulas for the depreciation methods are introduced and executed with a practical example, namely the depreciation for a ten year old machine. This simple example proves that the linear method allows the highest profit shown whereas with the declining method the lowest profit is shown. In the last chapter important aspects and challenges, as the deciding role of the correct “amount to be paid” for the subject of accounting of liabilities are analyzed.
Book Synopsis The German Financial System by : Jan Pieter Krahmen (editor)
Download or read book The German Financial System written by Jan Pieter Krahmen (editor) and published by . This book was released on 2004 with total page 550 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by a team of scholars, predominantly from the Centre for Financial Studies in Frankfurt, this volume provides a descriptive survey of the present state of the German financial system and a new analytical framework to explain its workings.
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.
Book Synopsis Financial Instruments by : Katie Park
Download or read book Financial Instruments written by Katie Park and published by A plus lab. This book was released on with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt: Getting a CPA is always hard no matter what people say, if you follow this book, you will ace your tests and get the results you want in a heartbeat. If you are the person who can’t good resources no matter what you do in preparation for your exams, this book is just right for you. It is full of financial instruments including hedging accounting based on IFRS and IAS quizzes to test your financial accounting knowledge with solutions for your problems. 48 quizzes for a successful CPA career, don’t miss out!!!
Download or read book Moody's International Manual written by and published by . This book was released on 1994 with total page 2004 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis U.S. GAAP and German HGB - A comparative Approach by : Markus Bruetsch
Download or read book U.S. GAAP and German HGB - A comparative Approach written by Markus Bruetsch and published by GRIN Verlag. This book was released on 2003-06-30 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2003 in the subject Business economics - Accounting and Taxes, grade: 1,5 (A), Oxford Brookes University (Business School), course: International Financial Accounting, language: English, abstract: This essay will compare and contrast the accounting systems of Germany and the United States of Amerika. First the single systems, their core concepts and purposes will be introduced. Second, the two core concepts of conservatism and true and vair value will be presented. Both systems will be examined in order to show how they incorporate these concepts and how this might affect the calculation of profits. Where data is available, selected examples from published company accounts will be shown. Finally some short comments on how the systems come closer to each other since several german companies aim for crosslistings in both countries. A conclusion will summarize the main facts. Different accounting systems might come to different results in their calculations of profits. This can be shown by drawing an example from the Siemens AG’s annual report 2000. In their report based on German GAAP (General Accepted Accounting Principles) the net income in 2000 was 7,901 million €. The same calculation based on U.S. GAAP amounts in the F-20 report for the Securities and Exchange Commission (SEC) to 8,860 million € (see figure 1). Now the Question is how come this difference of nearly 14%? Is one system more exact? [...] As we have seen in assignment 1, accounting is not a science. It has been developed to serve a purpose. Accounting systems are influenced by several social and economic factors (Radebaugh and Gray, 1997). [...] It seems that German GAAP and US GAAP have different objectives. Therefore we will analyze the two systems in their national contexts now.
Book Synopsis A Comparison and Contrast of German and International Financial Reporting Issues. Accounting for Pensions - IAS 19 Versus German Law by : Stefan Tzschentke
Download or read book A Comparison and Contrast of German and International Financial Reporting Issues. Accounting for Pensions - IAS 19 Versus German Law written by Stefan Tzschentke and published by GRIN Verlag. This book was released on 2007-08 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2004 in the subject Business economics - Accounting and Taxes, grade: 1,7, University of Bayreuth, 52 entries in the bibliography, language: English, abstract: Although accounting for company pension schemes is one of the most controversial topics of discussion in the international accounting trade, many investors do not pay it due attention. In future, even more so than now, annual results will be influenced by latent reserves and obligations, resulting from different ways of accounting for pension benefit schemes. German financial statements and those following either IAS or US-GAAP often differ significantly on this point. The International Accounting Standards and the German Commercial Code are based on different principles. Whereas German regulations are dominated by the imperative of the protection of creditors, IAS lay the focus of accounting on a true and fair view of financial statements in order to provide a suitable basis for investment decisions. These divergent priorities are reflected in the accounting for pensions as well. The two main problems in accounting for pensions are the recognition and the appraisal of pension provisions. Eventually both accounting systems face the same problems and each one has a different way of resolving them. On the other hand, HGB and IAS unanimously agree on the fact that company pension schemes that do not require pension provisions, do not represent an accounting problem. The objective of the treatise on hand is the depiction of the difference between IAS and HGB regarding the recognition and accounting for pension as well as the resulting accounting-effects on the balance-sheet. The paper will first try to give an overview of the term 'pensions' as it is used in German law and in the IAS, and then - in the second part of the bases- explain the underlying problematic nature of accounting for pensions. In the third and fourth part the respective regulations, first according to German law an
Book Synopsis Men And Masculinities by : Haywood, Chris
Download or read book Men And Masculinities written by Haywood, Chris and published by McGraw-Hill Education (UK). This book was released on 2003-01-01 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt: Through a broad critical review of masculinity studies, the book provides an original synthesis of main theories, key concepts and empirical research. Designed to provide an up-to-date guide to the field, it combines the traditional sociological enquiry into the family, work and education with contemporary concerns about multiple identities, globalization and late modernity.
Book Synopsis Responsible Corporate Governance by : Maria Aluchna
Download or read book Responsible Corporate Governance written by Maria Aluchna and published by Springer. This book was released on 2017-05-10 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the tasks and functions of corporate governance in the light of current challenges and the dynamics that arise from a broader approach to company management and the integration of corporate governance with corporate social responsibility (CSR) and sustainability. Addressing the corporate governance shortcomings that are believed to have contributed to the recent financial crisis, it explores the interplay between corporate governance and CSR, and includes examples of company practice to show how such changes affect the practices of shareholders, boards of directors and regulators. In particular, the book examines shareholders’ activities, their different investment strategies, specific reporting expectations and the submission of proposals to the annual meeting. Further, for boards of directors it explores the need to revise their tasks with respect to the criteria for executive appointments, their corporate strategy, performance measures and diversity recommendations, while for directors it provides recommendations to reconsider the structure of executive pay and performance incentives. Lastly, for regulators the book investigates the need to introduce new laws addressing, for instance, the need for integrated reporting, limiting the voice of short term oriented shareholders and providing guidelines for executive compensation.
Book Synopsis Goodwill Impairment by : Thorsten Sellhorn
Download or read book Goodwill Impairment written by Thorsten Sellhorn and published by Peter Lang Pub Incorporated. This book was released on 2004 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2001, goodwill amortization in the US was eliminated in favor of an impairment-only approach, which, according to critics, gives managers vast discretion and opportunities for earnings management. Prior research suggests that discretionary asset write-offs are associated with economic factors and managers_ financial reporting objectives. Based on a systematic literature review, this study investigates for a comprehensive sample of US firms the determinants of goodwill write-off behavior. Regression analysis shows that write-off behavior is significantly explained by firms_ economic properties. Only in large, high-profile firms, incentives appear to be significant determinants. These findings suggest that the impairment-only approach does capture goodwill impairment at least to some extent.
Download or read book Deutsche Bank written by Wetfeet and published by Wetfeet. This book was released on 2006 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Status and Groups by : Melissa C. Thomas-Hunt
Download or read book Status and Groups written by Melissa C. Thomas-Hunt and published by Elsevier. This book was released on 2005-07-14 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines the effects of status on individuals and groups. This volume considers both the role of status within groups and how the status of groups within their context affects members and group effectiveness. It is useful to individuals interested in understanding the effects of status on individuals and the groups in which they are embedded.
Book Synopsis Valuation of Assets in German Start-Up Balance by : Andreas Laux
Download or read book Valuation of Assets in German Start-Up Balance written by Andreas Laux and published by GRIN Verlag. This book was released on 2012-02-09 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay aus dem Jahr 2011 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, , Sprache: Deutsch, Abstract: Once a founder complies with their commitment to initial contribution in the form of contribution in kind, a question arises about valuation of this in-kind contribution. Given the principle of continuity in fiscal statements between initial balance sheet and future annual statements, valuation of such in-kind contributions needs to refer to provisions of commercial law. However, §§ 242 and 253 of German Commercial Code (HGB) only provide general guidelines to refer in the measurement of in-kind contributions at enterprise formation to acquisition costs, which gives rise to the term of notional acquisition cost. With the regulation gap this leaves, the in-kind contributions can essentially be measured freely under common provisions. The values notional acquisition cost may assume range from fair value as maximum limit to the lower issue price of the shares subscribed as far as hidden reserves have been created. The author undertakes a comparison of the aims in financial reporting to HGB and IFRS respectively in as far as relevant to valuation of the in-kind contributions, explores the different views on the scope of notional acquisition cost and extracts from the aims of financial reporting to the core question about the essential allowability of hidden reserves in initial balance sheet the key decision making criterion to refer to in valuation of the in-kind contributions. The descriptive exploration of the different views in existing sources as to the scope of notional acquisition costs and the comparative analysis of pertinent provisions of HGB and IFRS respectively give rise to the author’s conclusion and requirement to valuate the in-kind contributions at fair value.
Book Synopsis Martindale-Hubbell International Law Digest by :
Download or read book Martindale-Hubbell International Law Digest written by and published by . This book was released on 1997 with total page 1766 pages. Available in PDF, EPUB and Kindle. Book excerpt:
