Purchase Price Allocation Im Rahmen Des Konzernabschlusses Nach Ifrs 3

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Purchase Price Allocation im Rahmen des Konzernabschlusses nach IFRS 3

Author : David Klee
Publisher :
ISBN 13 : 9783668190542
Total Pages : 124 pages
Book Rating : 4.1/5 (95 download)

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Book Synopsis Purchase Price Allocation im Rahmen des Konzernabschlusses nach IFRS 3 by : David Klee

Download or read book Purchase Price Allocation im Rahmen des Konzernabschlusses nach IFRS 3 written by David Klee and published by . This book was released on 2016-05-08 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bachelorarbeit aus dem Jahr 2013 im Fachbereich BWL - Controlling, Note: 1.3, Fachhochschule der Wirtschaft Bergisch Gladbach, Sprache: Deutsch, Abstract: Diese Arbeit befasst sich mit der Purchase Price Allocation nach IFRS 3 fur Unternehmenszusammenschlusse nach dem 30. Juni 2001. Dieser Standard gibt vor, wie das akquirierende Unternehmen den Kaufpreis zu bilanzieren hat. Einen Kaufpreis eines Unternehmens richtig auf die Bilanzpositionen des erwerbenden Unternehmens abzubilden, stellt eine grosse Herausforderung dar, da dieser i. d. R. grosser als das bilanzielle Gesamtvermogen ist. Im Rahmen dieser Arbeit werden bereits bestehende Bilanzpositionen und immaterielle Vermogenswerte der NewCo-Division (anonymisiertes Beispiel) einschliesslich eines verbleibenden Restbetrages untersucht. Dabei wird aufgezeigt, wie und in welcher Hohe sie bewertet werden konnen. Insbesondere werden Losungen fur die Behandlung immaterieller Vermogenswerte als wesentliches Problemfeld dargestellt. Unter der Einhaltung der Regelungen gemass IFRS 3 bilanziert die Klee GmbH (anonymisierter Erwerber; Klee entspricht dem Nachnamen des Autors) als Erwerber der NewCo-Division den Kaufpreis, mit dem Ziel ihre Unternehmenslage realitatsnah darzustellen. Dabei werden Gestaltungs- und Ermessungsspielraume innerhalb der Bewertungsansatze gezeigt, durch die der Erwerber seine bilanzpolitischen Uberlegungen in die Purchase Price Allocation einbringen kann."

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.

Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements

Download Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements PDF Online Free

Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 34 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements by : International Accounting Standards Board

Download or read book Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements written by International Accounting Standards Board and published by . This book was released on 2008 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Urbanization and Industrialization for Africa's Transformation

Author : United Nations. Economic Commission for Africa
Publisher :
ISBN 13 : 9789210603928
Total Pages : 0 pages
Book Rating : 4.6/5 (39 download)

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Book Synopsis Urbanization and Industrialization for Africa's Transformation by : United Nations. Economic Commission for Africa

Download or read book Urbanization and Industrialization for Africa's Transformation written by United Nations. Economic Commission for Africa and published by . This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2017 Economic Report on Africa focuses on the linkages between industrialization and urbanization. Urbanization is one of Africa mega trends with profound implications for the social, economic, environmental dimensions of growth and transformation. Theory and experience demonstrate that industrialization and urbanization can be mutually reinforcing processes. It is therefore imperative to explore the linkages between urbanization and industrialization given the profound implications for structural transformation in Africa. So far, current policy narratives and frameworks on structural transformation and industrialization in Africa have largely failed to factor in the spatial and urban dimensions of industrialization, and in particular the advantages presented by productivity enhancement and agglomeration effects generated by cities. Yet, the nexus between urbanization and industrialization is of particular relevance for Agenda 2063 and the 2030 Agenda on Sustainable Development. Both agendas recognize urbanization as a critical factor for sustainable development. It is also important to consider urbanization and industrialization in light of Africa's engagement with the Third United Nations Conference on Housing and Sustainable Urban Development (Habitat III) to be held in Quito, Ecuador in October 2016. In this context, African policy makers have clearly recognized urbanization as an engine of structural transformation for inclusive and sustainable growth.

Intellectual Property Valuation

Author : Weston Anson
Publisher : American Bar Association
ISBN 13 : 9781590314302
Total Pages : 274 pages
Book Rating : 4.3/5 (143 download)

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Book Synopsis Intellectual Property Valuation by : Weston Anson

Download or read book Intellectual Property Valuation written by Weston Anson and published by American Bar Association. This book was released on 2005 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: "In this book, we attempt to cover some frequently asked questions on intellectual property and intangible assets and to engage in brief discussions on the subject of identifying value. We identify many of the main types of intellectual property and intangible assets. We also look at the primary, traditional, and not-so-traditional methods of valuing these assets and include case studies and various situations in which the valuation of these assets is required." -- from the Introduction, p. 3.

Europe and the Financial Crisis

Author : Pompeo Della Posta
Publisher : Palgrave Macmillan
ISBN 13 : 9780230285545
Total Pages : 0 pages
Book Rating : 4.2/5 (855 download)

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Book Synopsis Europe and the Financial Crisis by : Pompeo Della Posta

Download or read book Europe and the Financial Crisis written by Pompeo Della Posta and published by Palgrave Macmillan. This book was released on 2011-04-28 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The global financial and economic crisis has brought about many effects that are still difficult to interpret univocally. This book studies the consequences of the crisis on Europe by examining the effects on the European institutional setup, governance and architecture and by studying in detail the different member countries.

Intangible Assets

Author : Jeffrey A. Cohen
Publisher : John Wiley & Sons
ISBN 13 : 1118160932
Total Pages : 165 pages
Book Rating : 4.1/5 (181 download)

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Book Synopsis Intangible Assets by : Jeffrey A. Cohen

Download or read book Intangible Assets written by Jeffrey A. Cohen and published by John Wiley & Sons. This book was released on 2011-07-20 with total page 165 pages. Available in PDF, EPUB and Kindle. Book excerpt: Praise for Intangible Assets "In Intangible Assets, Jeffrey Cohen presents an informative, thought-provoking and practical look at an increasingly important component of every business's worth. He describes the art and science of identifying assets that have clear economic benefit, but are typically not found on the balance sheet, and he provides an invaluable framework within which the reader can value these assets, despite their elusive nature." --Rick Westervelt, President, Skylist, Inc. "Jeffrey Cohen's integrative approach to conceptual issues of intangible assets is creative and a refreshing contribution. He brings law, economics, finance, and accounting to the same table, which results in a comprehensive framework for understanding how value is created and sustained. His construct of 'proto-assets' and 'portfolio of intangible economic benefits' is key. Written in an easy-to-read style with many practical examples, this book will be useful for both novice and experienced professionals." --W. Dana Northcut, PhD, Adjunct Associate Professor of Accounting Graduate School of Business, University of Chicago Principal, Chicago Partners, LLC "This volume is the perfect resource for newcomers to IP valuation. Through lucid explanations and well-chosen illustrations, it does for the reader exactly what a valuation expert should do for a client--it makes the abstract concrete. But this volume is not just for the novice; it holds insights that will be useful to IP experts in law, accounting, and economics." --Edward F. Malone, Partner, Jenner & Block LLP

Corporate Governance in Thailand

Author : Sakulrat Montreevat
Publisher : Institute of Southeast Asian Studies
ISBN 13 : 9812303308
Total Pages : 142 pages
Book Rating : 4.8/5 (123 download)

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Book Synopsis Corporate Governance in Thailand by : Sakulrat Montreevat

Download or read book Corporate Governance in Thailand written by Sakulrat Montreevat and published by Institute of Southeast Asian Studies. This book was released on 2006 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt: Thailand's currency crisis set off a national and regional economic meltdown in the closing years of the twentieth century. Written by Thai economists, this book gives a progress report on good corporate governance practices in listed non-financial companies, financial institutions, state-owned enterprises, and non-listed companies in Thailand.

New Perspectives of Profit Smoothing

Author : Domitilla Magni
Publisher : Springer
ISBN 13 : 3030212866
Total Pages : 250 pages
Book Rating : 4.0/5 (32 download)

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Book Synopsis New Perspectives of Profit Smoothing by : Domitilla Magni

Download or read book New Perspectives of Profit Smoothing written by Domitilla Magni and published by Springer. This book was released on 2019-07-23 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a first approximation, profit may seem like a simple and intuitive concept, but the definition is not limited to a single conceptual category. Analysis of the definition and role of profit must be implemented with a study at the corporate level. This book discusses the phenomenon of profit smoothing, implemented by management, which aims to maintain a constant flow of profit over time. On an operational level, the phenomenon of profit smoothing analyses and determines the correlation existing between a shock to a variable at the corporate level and the relationship between this shock and profit. This book discusses the main reasons, at the strategic level, of the phenomenon of profit smoothing and summarizes this into three groups. Firstly, the functionality of this phenomenon for corporate management is to transmit to the external environment, and especially to external investors, a business reality devoid of crisis and imbalances. Secondly, this initial motivation engages basically the second. In fact, levelling the trend of profit from year to year, top management can reduce the risk perceived from the outsiders and as from the company’s insiders. Thirdly, this justification is related to the stability of the flow of dividends. Profit smoothing places great emphasis on the phenomenon of dividends. It should be note how in fact the profit smoothing is used to keep the expectations of shareholders profit from one period to another. This book is focused on the profit smoothing and, in particular, how this phenomenon is established in developing-economies like the Chinese one, and will be of interest to academics, researchers, and students of corporate finance.

Synthetic Lease Financing

Author : Nancy R. Little
Publisher : Real Property Probate and Trust Law American Bar Association
ISBN 13 :
Total Pages : 236 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Synthetic Lease Financing by : Nancy R. Little

Download or read book Synthetic Lease Financing written by Nancy R. Little and published by Real Property Probate and Trust Law American Bar Association. This book was released on 2002 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: