Provisions According To Bilanzrechtsmodernisierungsgesetz Bilmog

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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.

The Anatomy of Corporate Law

Author : Reinier Kraakman
Publisher : Oxford University Press
ISBN 13 : 0191059536
Total Pages : 305 pages
Book Rating : 4.1/5 (91 download)

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Book Synopsis The Anatomy of Corporate Law by : Reinier Kraakman

Download or read book The Anatomy of Corporate Law written by Reinier Kraakman and published by Oxford University Press. This book was released on 2017-01-19 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the long-awaited third edition of this highly regarded comparative overview of corporate law. This edition has been comprehensively revised and updated to reflect the profound changes in corporate law and governance practices that have taken place since the previous edition. These include numerous regulatory changes following the financial crisis of 2007-09 and the changing landscape of governance, especially in the US, with the ever more central role of institutional investors as (active) owners of corporations. The geographic scope of the coverage has been broadened to include an important emerging economy, Brazil. In addition, the book now incorporates analysis of the burgeoning use of corporate law to protect the interests of "external constituencies" without any contractual relationship to a company, in an attempt to tackle broader social and economic problems. The authors start from the premise that corporations (or companies) in all jurisdictions share the same key legal attributes: legal personality, limited liability, delegated management, transferable shares, and investor ownership. Businesses using the corporate form give rise to three basic types of agency problems: those between managers and shareholders as a class; controlling shareholders and minority shareholders; and shareholders as a class and other corporate constituencies, such as corporate creditors and employees. After identifying the common set of legal strategies used to address these agency problems and discussing their interaction with enforcement institutions, The Anatomy of Corporate Law illustrates how a number of core jurisdictions around the world deploy such strategies. In so doing, the book highlights the many commonalities across jurisdictions and reflects on the reasons why they may differ on specific issues. The analysis covers the basic governance structure of the corporation, including the powers of the board of directors and the shareholder meeting, both when management and when a dominant shareholder is in control. It then analyses the role of corporate law in shaping labor relationships, protection of external stakeholders, relationships with creditors, related-party transactions, fundamental corporate actions such as mergers and charter amendments, takeovers, and the regulation of capital markets. The Anatomy of Corporate Law has established itself as the leading book in the field of comparative corporate law. Across the world, students and scholars at various stages in their careers, from undergraduate law students to well-established authorities in the field, routinely consult this book as a starting point for their inquiries.

IFRS in a Global World

Author : Didier Bensadon
Publisher : Springer
ISBN 13 : 3319282255
Total Pages : 477 pages
Book Rating : 4.3/5 (192 download)

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Book Synopsis IFRS in a Global World by : Didier Bensadon

Download or read book IFRS in a Global World written by Didier Bensadon and published by Springer. This book was released on 2016-05-13 with total page 477 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.

Managing Business Integrity

Author : Stefan Heissner
Publisher : Springer
ISBN 13 : 3319127217
Total Pages : 198 pages
Book Rating : 4.3/5 (191 download)

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Book Synopsis Managing Business Integrity by : Stefan Heissner

Download or read book Managing Business Integrity written by Stefan Heissner and published by Springer. This book was released on 2015-01-08 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with the highly complex but exciting subject of corporate fraud and corruption, which has since become the cops and robbers game of the 21st century: accounting fraud, embezzlement, bribery and many other forms of corruption and non-compliance cause turmoil between board members, supervisory board members and managers, while economic crime and corruption cause damages amounting to billions every year. When cases of misconduct and non-compliance become public knowledge, additional loss of reputation is the result, the consequences of which aren’t even quantifiable for the companies concerned. Written by one of the most accomplished corruption and compliance experts, Dr. Stefan Heissner, this book provides comprehensive information on the controversial aspects of combating fraud and corruption from their beginnings. It also offers amazing insights into current practices in the war on fraud and corruption – including some stunning findings.

Tax and the Environment

Author : Anuschka Bakker
Publisher : IBFD
ISBN 13 : 9087220464
Total Pages : 517 pages
Book Rating : 4.0/5 (872 download)

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Book Synopsis Tax and the Environment by : Anuschka Bakker

Download or read book Tax and the Environment written by Anuschka Bakker and published by IBFD. This book was released on 2009 with total page 517 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book highlights the opportunity to save taxes and the environment. It provides a thorough overview of both environmental taxes and tax incentives related to environmentally friendly investments and activities. It starts with a general introduction into the principles of environmental taxation and then, by looking at a set of 13 countries, the book provides an analysis of tax measures in the field of direct and indirect taxation with regard to the environment. It concludes with a comparative overview of the tax measures in the countries discussed.

Corporate Boards in European Law

Author : Paul Lyndon Davies
Publisher :
ISBN 13 : 0198705158
Total Pages : 867 pages
Book Rating : 4.1/5 (987 download)

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Book Synopsis Corporate Boards in European Law by : Paul Lyndon Davies

Download or read book Corporate Boards in European Law written by Paul Lyndon Davies and published by . This book was released on 2013-11 with total page 867 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses corporate boards; their regulation in law and codes, and their actual operation in ten European countries in a functional and comparative method. Issues addressed include: board structure, composition and functioning, enforcement by liability rules, incentive structures and shareholder activism.

German Corporate Governance in International and European Context

Author : Jean J. du Plessis
Publisher : Springer Science & Business Media
ISBN 13 : 3642230040
Total Pages : 540 pages
Book Rating : 4.6/5 (422 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 Science & Business Media. This book was released on 2012-01-14 with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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. This second edition is an extensively revised and updated version of the first edition, in particular with a view to the worldwide debt crisis. The authors provide 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. It also expands the scope of the first edition by a treatment of the German financial sector, global corporate finance and governance, and by including a new chapter on compliance of corporate governance laws, rules and standards in Germany. As far as comparative law is concerned, new developments in the area of corporate governance in the EU, the OECD Principles of Corporate Governance and corporate governance in the US, the UK and Australia are covered. 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.

The German Financial System

Author : Jan Pieter Krahmen (editor)
Publisher :
ISBN 13 : 0199253161
Total Pages : 550 pages
Book Rating : 4.1/5 (992 download)

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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.

ACRN Proceedings in Finance and Risk Series ‘13

Author : Dr. Othmar M. Lehner
Publisher : ACRN Publishing House
ISBN 13 : 3950351817
Total Pages : 575 pages
Book Rating : 4.9/5 (53 download)

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Book Synopsis ACRN Proceedings in Finance and Risk Series ‘13 by : Dr. Othmar M. Lehner

Download or read book ACRN Proceedings in Finance and Risk Series ‘13 written by Dr. Othmar M. Lehner and published by ACRN Publishing House. This book was released on 2014-03-06 with total page 575 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceedings of the 14th FRAP Finance, Risk and Accounting Perspectives conference taking place in Cambridge UK.

Law, Corporate Governance and Accounting

Author : Victoria Krivogorsky
Publisher : Routledge
ISBN 13 : 113680871X
Total Pages : 305 pages
Book Rating : 4.1/5 (368 download)

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Book Synopsis Law, Corporate Governance and Accounting by : Victoria Krivogorsky

Download or read book Law, Corporate Governance and Accounting written by Victoria Krivogorsky and published by Routledge. This book was released on 2011-04-26 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: The growing internationalization of markets, the relaxation of constraints on capital flows between countries, and the creation of different economic unions -- the European Union in particular -- initiated the flow of capital, goods, and services across national borders, growth and diffusion of shareholding, and increased merger activity among the world’s largest stock exchanges. These changes have stimulated an interest in understanding developments in accounting and corporate governance in a newly qualitative way. Law, Corporate Governance, and Accounting sets out a framework for the analysis of institutional environments as the interconnected key tools of modern public corporations. Along with examining latest developments in the integrated formal structures for the formulation of international accounting principles, analyzing new accounting regulations and the extrapolating on the lessons that can be learned from the harmonization of accounting principles in Europe, this monograph provides the analyses of the convergence in both auditing and corporate governance as well as US perspective on IFRS adoption.

Handbook on International Corporate Governance

Author : Chris A. Mallin
Publisher : Edward Elgar Publishing
ISBN 13 : 1849808295
Total Pages : 481 pages
Book Rating : 4.8/5 (498 download)

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Book Synopsis Handbook on International Corporate Governance by : Chris A. Mallin

Download or read book Handbook on International Corporate Governance written by Chris A. Mallin and published by Edward Elgar Publishing. This book was released on 2011-01-01 with total page 481 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Throughout the world there is conflict between the desire to reap wealth from strong corporate functioning and the imperative of preserving the integrity of the sovereign state. Christine Mallin has assembled a collection of delightful essays describing the current circumstances of corporate governance in a variety of different countries. The volume reads like a story, fascinating, accessible and informative. The book can be read for information in each article or as a totality giving insight into the critical balancing of interests required in particular countries. Anyone buying this book – and you should – will have a fine experience.' – Robert Monks, Lens Governance Advisors, US The second edition of this major Handbook provides a thoroughly revised and extensive analysis of the development of corporate governance across a broad range of countries including Australia, China, Germany, India, Italy, Japan, Poland, Russia, South Africa, Spain, Turkey and the UK. Additional coverage in this second edition includes Brazil, Hungary, Malaysia, and Norway. The Handbook reveals that whilst the stage in the corporate governance life cycle may vary from country to country, there are certain core features that emerge such as the importance of transparency, disclosure, accountability of directors and protection of minority shareholders' rights. With contributions by leading academics and practitioners in the field of corporate governance, this important Handbook provides a comprehensive insight into the evolution of corporate governance in countries with diverse cultural, economic and legal systems.

The Routledge Companion to Accounting, Reporting and Regulation

Author : Carien van Mourik
Publisher : Routledge
ISBN 13 : 1136243496
Total Pages : 495 pages
Book Rating : 4.1/5 (362 download)

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Book Synopsis The Routledge Companion to Accounting, Reporting and Regulation by : Carien van Mourik

Download or read book The Routledge Companion to Accounting, Reporting and Regulation written by Carien van Mourik and published by Routledge. This book was released on 2013-10-01 with total page 495 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.

Tax Accounting in Germany

Author : Benedikt Zinn
Publisher : BoD – Books on Demand
ISBN 13 : 3844102086
Total Pages : 206 pages
Book Rating : 4.8/5 (441 download)

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Book Synopsis Tax Accounting in Germany by : Benedikt Zinn

Download or read book Tax Accounting in Germany written by Benedikt Zinn and published by BoD – Books on Demand. This book was released on 2012 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: Book-tax conformity is an old issue in Germany. For decades, the determination of taxable income is characterized by the authoritative principle governing the traditionally close relationship between financial and tax accounting. However, book-tax differences have been growing throughout the last decades. In particular, the German Accounting Law Modernization Act (BilMoG) is seen to set a new cornerstone in the development towards an increasing divergence between financial and tax accounting. Despite the unanimous agreement of growing book-tax differences, little is so far known about the actual relationship between financial and tax accounting in Germany. In contrast to international research that has developed a variety of approaches to measure the reporting gap and investigated the information content of book-tax differences for corporate reporting behavior, empirical research on book-tax differences and their implications is rare in Germany. Based on two unique data samples the author aims to close this gap in research and, for the first time, provide empirically valid estimates of the sources and magnitude of book-tax differences in Germany. In doing so, the author also calls the information content of tax-related disclosure requirements under German GAAP into question and develops reform options that do not only take the German perspective into account, but also consider the ongoing discussion on a Common (Consolidated) Corporate Tax Base for Europe.

Globalisation and Contextual Factors in Accounting

Author : Eva Heidhues
Publisher : Emerald Group Publishing
ISBN 13 : 1780522444
Total Pages : 209 pages
Book Rating : 4.7/5 (85 download)

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Book Synopsis Globalisation and Contextual Factors in Accounting by : Eva Heidhues

Download or read book Globalisation and Contextual Factors in Accounting written by Eva Heidhues and published by Emerald Group Publishing. This book was released on 2012-03-01 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority,

Models for Financing, Cost and Risk Assessment

Author : Konrad Bergmeister
Publisher : John Wiley & Sons
ISBN 13 : 3433033145
Total Pages : 178 pages
Book Rating : 4.4/5 (33 download)

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Book Synopsis Models for Financing, Cost and Risk Assessment by : Konrad Bergmeister

Download or read book Models for Financing, Cost and Risk Assessment written by Konrad Bergmeister and published by John Wiley & Sons. This book was released on 2022-03-21 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: Project managers of large railroad tunnels in Europe summarize their experiences. In addition to explaining the general conditions, they give an overview of financing, cost and risk management, scheduling, quality control and auditing. The book address project manager of mayor infrastructure projects as well as decision makers, financers, engineers. Additionally, it provides valuable information for organizations that are responsible for future projects in politics and management.

Regulation Light - Germany's Entry Standard

Author : Andreas Beyer
Publisher : Herbert Utz Verlag
ISBN 13 : 3831609802
Total Pages : 199 pages
Book Rating : 4.8/5 (316 download)

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Book Synopsis Regulation Light - Germany's Entry Standard by : Andreas Beyer

Download or read book Regulation Light - Germany's Entry Standard written by Andreas Beyer and published by Herbert Utz Verlag. This book was released on 2010 with total page 199 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Comparative International Accounting, 14th Edition

Author : Christopher Nobes
Publisher : Pearson UK
ISBN 13 : 129229650X
Total Pages : 942 pages
Book Rating : 4.2/5 (922 download)

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Book Synopsis Comparative International Accounting, 14th Edition by : Christopher Nobes

Download or read book Comparative International Accounting, 14th Edition written by Christopher Nobes and published by Pearson UK. This book was released on 2020 with total page 942 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in its 14th edition, Nobes and Parker's Comparative International Accounting is a comprehensive and coherent text on international financial reporting. It is primarily designed for undergraduate and postgraduate courses in comparative and international aspects of financial reporting. The book explores the conceptual and contextual found.