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Probleme Bei Der Ermittlung Des Fair Value Im Regelwerk Der International Financial Reporting Standards
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Book Synopsis Probleme bei der Ermittlung des Fair Value im Regelwerk der International Financial Reporting Standards by : Nicole Dederding
Download or read book Probleme bei der Ermittlung des Fair Value im Regelwerk der International Financial Reporting Standards written by Nicole Dederding and published by GRIN Verlag. This book was released on 2009 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2007 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Bergische Universität Wuppertal, Sprache: Deutsch, Abstract: In der internationalen Rechnungslegung, worunter hier die International Financial Reporting Standards (IFRS) und die United States Generally Accepted Accounting Principles (US-GAAP verstanden werden, erlangt der Fair Value als Bewertungsmaßstab zunehmend Bedeutung. Neben Finanzinstrumenten ist die Fair Value Bewertung, insbesondere in den IFRS auch für nichtfinanzielle Bilanzpositionen teilweise vorgesehen bzw. im Gespräch. Der Fair Value löst also zunehmend die Anschaffungs- und Herstellungskosten als Bewertungsmaßstab in den IFRS ab. Trotz der zunehmenden Bedeutung des Fair Value im Regelwerk der IFRS gibt es derzeit keinen einheitlichen, übergreifenden Bewertungsstandard zur Fair Value Ermittlung im Regelwerk der IFRS. Die Regelungen sind über die Einzelstandards verstreut. Aus den Einzelstandards lassen sich verschiedene Vorschriften zur Fair Value Ermittlung ableiten. Der US-amerikanische Standardsetter FASB hat die Fair Value Bewertung in dem Rechnungslegungsstandard Nr. 157 "Fair Value Measurements" (SFAS 157) zusammengefasst und am 15. September 2006 publiziert. Wegen der angestrebten Konvergenz zwischen IFRS und US-GAAP, hat das IASB das Diskussionspapier "Fair Value Measurements" am 30. November 2006 veröffentlicht. Dieses DP greift die Regelungen von SFAS 157 auf und prüft, inwieweit diese in das Regelwerk der IFRS übertragen werden können. Die Regelungen von SFAS 157 können dabei helfen, Inkonsistenzen der Fair Value Ermittlung innerhalb der IFRS, teilweise zu beseitigen. Die vorliegende Arbeit hat zum Ziel, die Fair Value Ermittlung im Regelwerk der IFRS darzustellen und ausgewählte Aspekte kritisch zu würdigen, um festzustellen, welche Probleme bei der Fair Value Ermittlung innerhalb der IFRS auftreten können. Besonderes Augenmerk gilt hierbei IAS 39.
Book Synopsis Der International Financial Reporting Standard für kleine und mittlere Unternehmen by : Veronica Bláha
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.
Book Synopsis Das International Valuation Standards Council by : Anonym
Download or read book Das International Valuation Standards Council written by Anonym and published by GRIN Verlag. This book was released on 2011 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2011 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Friedrich-Alexander-Universität Erlangen-Nürnberg, Veranstaltung: Unternehmensbewertung, Sprache: Deutsch, Abstract: Im Zuge der Globalisierung hat die Anzahl grenzüberschreitender Unternehmenstransaktionen in den letzten Jahrzehnten deutlich zugenommen. Daraus entsteht die Notwendigkeit einer internationalen Angleichung der Vorschriften zur Bewertung von Unternehmen. Während auf dem Gebiet der externen Rechnungslegung bereits weitreichende Harmonisierungsbestrebungen unternommen wurden, ist der Standardisierungsgrad im Bereich der Unternehmensbewertung allerdings noch gering. Vor diesem Hintergrund spielen internationale Organisationen wie das International Valuation Standards Council (IVSC) eine bedeutende Rolle. Das IVSC, ursprünglich aus einer Kooperation zwischen nationalen Bewertungsverbänden hervorgegangen, bemüht sich aktiv um eine Vereinheitlichung internationaler Bewertungsstandards. Um dieses Ziel zu erreichen, entwickelt und veröffentlicht das IVSC eigene Verlautbarungen, die sogenannten International Valuation Standards (IVS). In den folgenden Ausführungen sollen das IVSC sowie dessen Bewertungsstandards im Kontext der Unternehmensbewertung kritisch erörtert werden. Im zweiten Kapital werden zunächst die Ziele und der Aufbau der Organisation dargestellt, während in Kapitel drei die IVS in ihrer aktuellen Fassung erläutert werden. Das vierte Kapitel behandelt anschließend den neuen Entwurf der Bewertungsstandards, der voraussichtlich Anfang 2012 in Kraft treten wird. Kapitel fünf enthält einen Vergleich mit den Verlautbarungen des Instituts der Wirtschaftsprüfer (IDW), bevor die IVS im sechsten Kapitel einer kritischen Würdigung unterzogen werden. Abschließend werden die wichtigsten Ergebnisse nochmals zusammengefasst.
Book Synopsis Fair Value Measurement: Basis for conclusions by : International Accounting Standards Board
Download or read book Fair Value Measurement: Basis for conclusions written by International Accounting Standards Board and published by . This book was released on 2009 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Consequences of Voluntary and Mandatory Fair Value Accounting by : Karl A. Muller
Download or read book Consequences of Voluntary and Mandatory Fair Value Accounting written by Karl A. Muller and published by . This book was released on 2008 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: We examine the causes and consequences of European real estate firms' decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS). We find evidence that investor demand for fair value information--reflected in more dispersed ownership--and a firm's commitment to transparency increase the likelihood of providing fair values prior to their required provision under International Accounting Standard 40 - Investment Property. We also find that firms not providing these fair values face higher information asymmetry. However, we fail to find that the relatively higher information asymmetry was reduced following mandatory adoption of IFRS. Rather, we find that differences in information asymmetry largely remain. Taken together, this evidence suggests that common adoption of fair value accounting due to the mandatory adoption of IFRS does not necessarily level the informational playing field.
Book Synopsis Fair Value Or Cost Method by : Mohsen Souissi
Download or read book Fair Value Or Cost Method written by Mohsen Souissi and published by . This book was released on 2017 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this paper is to address the crucial problem faced by managers in choosing between fair value and cost method using a systematic and rationale ranking of various criteria. The approach used to solve such problem is the analytical hierarchy process developed by Saaty (1980). The selection is based on a set of criteria including information asymmetry, contractual efficiency, corporate size, earning variability, and cost incurred to appoint an expert. Accounting theory choice has attempted to explain the causes behind the adoption of fair value or cost method and the consequences of such adoption using an econometric methodology. Nevertheless, no attempt has been made to help managers make an accounting decision in a quantitative manner. In order to meet this need, this paper aims to propose a decision making model based on the analytical hierarchy process technique in the selection of the optimal accounting policy for the evaluation of firm's assets. The paper shows that applying the analytical hierarchy process (AHP) model may provide a framework needed to select an accounting policy because it leads to a rationale ranking of different criteria. The paper has implications on the decisions made by managers regarding the accounting policy choice in the wake of the adoption of the International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) standards in several contexts worldwide.
Book Synopsis Fair Value Measurement by : International Accounting Standards Board
Download or read book Fair Value Measurement written by International Accounting Standards Board and published by . This book was released on 2009 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Manual of Accounting: Financial Instruments 2012 by : PwC
Download or read book Manual of Accounting: Financial Instruments 2012 written by PwC and published by A&C Black. This book was released on 2011-12-31 with total page 760 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting for financial instruments is one of the most complex and taxing areas in accounting today that needs to be understood by all practicing accountants. The International Financial Reporting Standards that govern this area of accounting are often difficult to understand and interpret. PwC’s Manual of Accounting - Financial Instruments 2012 is a thoroughly comprehensive, clearly explained and informative guide to these standards. It contains practical worked examples and extracts from company financial statements that help to illustrate the explanations. Key changes from previous edition include updated guidance on: IFRS 9 - including aspects on liabilities issued in November 2010; Consequential amendments of IFRS 9; IASB amendment to IFRS 7, ’Financial instruments: Presentation’, on derecognition; Annual improvements 2010; IFRIC agenda decisions; New extracts and examples. This book draws on the combined expertise and experience of financial instrument specialists in PWC’s Global Accounting Consulting Services team. It will be of particular interest to preparers and users of IFRS financial statements and others who require a detailed knowledge of financial instruments accounting. Analysts, academics and students will also find it a valuable reference tool.
Book Synopsis The (Mis)Behaviour of Markets by : Benoit B. Mandelbrot
Download or read book The (Mis)Behaviour of Markets written by Benoit B. Mandelbrot and published by Profile Books. This book was released on 2010-10-01 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: This international bestseller, which foreshadowed a market crash, explains why it could happen again if we don't act now. Fractal geometry is the mathematics of roughness: how to reduce the outline of a jagged leaf or static in a computer connection to a few simple mathematical properties. With his fractal tools, Mandelbrot has got to the bottom of how financial markets really work. He finds they have a shifting sense of time and wild behaviour that makes them volatile, dangerous - and beautiful. In his models, the complex gyrations of the FTSE 100 and exchange rates can be reduced to straightforward formulae that yield a much more accurate description of the risks involved.
Book Synopsis Correspondent Central Banking Model (CCBM) by : European Central Bank
Download or read book Correspondent Central Banking Model (CCBM) written by European Central Bank and published by . This book was released on 1998 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis One Hundred Years of Chemical Warfare: Research, Deployment, Consequences by : Bretislav Friedrich
Download or read book One Hundred Years of Chemical Warfare: Research, Deployment, Consequences written by Bretislav Friedrich and published by Springer. This book was released on 2017-11-26 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is open access under a CC BY-NC 2.5 license. On April 22, 1915, the German military released 150 tons of chlorine gas at Ypres, Belgium. Carried by a long-awaited wind, the chlorine cloud passed within a few minutes through the British and French trenches, leaving behind at least 1,000 dead and 4,000 injured. This chemical attack, which amounted to the first use of a weapon of mass destruction, marks a turning point in world history. The preparation as well as the execution of the gas attack was orchestrated by Fritz Haber, the director of the Kaiser Wilhelm Institute for Physical Chemistry and Electrochemistry in Berlin-Dahlem. During World War I, Haber transformed his research institute into a center for the development of chemical weapons (and of the means of protection against them). Bretislav Friedrich and Martin Wolf (Fritz Haber Institute of the Max Planck Society, the successor institution of Haber’s institute) together with Dieter Hoffmann, Jürgen Renn, and Florian Schmaltz (Max Planck Institute for the History of Science) organized an international symposium to commemorate the centenary of the infamous chemical attack. The symposium examined crucial facets of chemical warfare from the first research on and deployment of chemical weapons in WWI to the development and use of chemical warfare during the century hence. The focus was on scientific, ethical, legal, and political issues of chemical weapons research and deployment — including the issue of dual use — as well as the ongoing effort to control the possession of chemical weapons and to ultimately achieve their elimination. The volume consists of papers presented at the symposium and supplemented by additional articles that together cover key aspects of chemical warfare from 22 April 1915 until the summer of 2015.
Book Synopsis Transnational Nazism by : Ricky W. Law
Download or read book Transnational Nazism written by Ricky W. Law and published by Cambridge University Press. This book was released on 2019-05-23 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first English-language study of German-Japanese interwar relations to employ sources in both languages.
Download or read book Strafzumessung written by Kai Ambos and published by Göttingen University Press. This book was released on 2020 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: In September 2018 the criminal law section of the 72nd Deutscher Juristentag (DJT, “German Assembly of Jurists”) debated the question “Sentencing Guidelines vs. Free Judicial Discretion – Is German Sentencing Law in Need of Reform?” Despite the expert opinion provided by Johannes Kaspar and the accompanying scholarly commentaries, ensuing proposals for fundamental reform met with rejection. The comparative perspective was limited to the US Federal sentencing guidelines. The intention of this volume is therefore, on the one hand, to draw a more nuanced picture of Anglo-American sentencing law focusing on three legal systems (England/Wales, USA and Canada) accompanied by commentaries from a German perspective; on the other hand, we want to make the German perspective (better) known within the Anglo-American legal world by reproducing important DJT documents in English language. To ensure the widest possible distribution we opted for a bilingual open access publication.
Book Synopsis Balancing Renewable Electricity by : Bert Droste-Franke
Download or read book Balancing Renewable Electricity written by Bert Droste-Franke and published by Springer Science & Business Media. This book was released on 2012-01-21 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt: An important aim behind the restructuring of Germany’s and Europe’s electricity systems is to reduce the environmental burden, especially with respect to greenhouse gas emissions, of the current systems. Emissions must be brought down to a level that is sustainable in the long run and consistent with greenhouse gas emission reduction goals. Meeting these goals will require a system (as best as current knowledge suggests) that will be able to cope simultaneously with the fundamental demands for economic efficiency, environmental sustainability and supply security. Making use of existing scenarios, this study sketches such a system. It focuses in particular on auxiliary systems such as energy storage methods and network extensions. The study introduces technologies that can balance electricity in energy systems and that can serve as enabling technologies for the integration of large quantities of renewable energies in the power supply system. It begins with a discussion of normative aims for the future electricity system before continuing with a description of current policies and political developments and an overview of relevant existing energy system studies. These sections serve as background for the remainder of the study. They are followed by discussion and analysis of the growing demand for means to balance the fluctuations found in electricity generated in power systems with a high penetration of renewable energies, the potentials of diverse technologies, requirements for electrical networks, economic impacts and important legal issues. Finally, the main challenges to the achievement of developing balancing technologies and processes for renewable electricity-dominant systems are summarised and recommendations made.
Book Synopsis Feminism and Linguistic Theory by : Deborah Cameron
Download or read book Feminism and Linguistic Theory written by Deborah Cameron and published by Springer. This book was released on 1992-09-30 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: An introduction to theories about language in attempts to understand and transform women's lives. This evolving body of work encompasses linguistics, anthropology, literary and cultural theory, psychoanalysis and postmodern philosophy.
Book Synopsis Timber Engineering by : Sven Thelandersson
Download or read book Timber Engineering written by Sven Thelandersson and published by John Wiley & Sons. This book was released on 2003-03-14 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt: Timber construction is one of the most prevalent methods of constructing buildings in North America and an increasingly significant method of construction in Europe and the rest of the world. Timber Engineering deals not only with the structural aspects of timber construction, structural components, joints and systems based on solid timber and engineered wood products, but also material behaviour and properties on a wood element level. Produced by internationally renowned experts in the field, this book represents the state of the art in research on the understanding of the material behaviour of solid wood and engineered wood products. There is no comparable compendium currently available on the topic - the subjects represented include the most recent phenomena of timber engineering and the newest development of practice-related research. Grouped into three different sections, 'Basic properties of wood-based structural elements', 'Design aspects on timber structures' and 'Joints and structural assemblies', this book focuses on key issues in the understanding of: timber as a modern engineered construction material with controlled and documented properties the background for design of structural systems based on timber and engineered wood products the background for structural design of joints in structural timber systems Furthermore, this invaluable book contains advanced teaching material for all technical schools and universities involved in timber engineering. It also provides an essential resource for timber engineering students and researchers, as well as practicing structural and civil engineers.
Download or read book Foreign Courts written by Volkmar Gessner and published by Dartmouth Publishing Company. This book was released on 1996 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based upon empirical research, this work focuses on the structure and culture of cross-border legal interaction. It aims to describe the environment with which actors of cross-border exchanges are confronted and have to cope, and attempts to define the present and future role of domestic courts.
