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Restrukturierungsruckstellungen Ansatz Bewertung Inanspruchnahme Und Auflosung
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Book Synopsis Restrukturierungsrückstellungen. Ansatz, Bewertung, Inanspruchnahme und Auflösung by : Stefanie Schnee
Download or read book Restrukturierungsrückstellungen. Ansatz, Bewertung, Inanspruchnahme und Auflösung written by Stefanie Schnee and published by . This book was released on 2013 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2007 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2, Ludwig-Maximilians-Universitat Munchen (Rechnungswesen und Prufung), Veranstaltung: Seminar zur Internationalen Rechnungslegung, 17 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Restrukturierungsaufwendungen werden international als bedeutendes Mittel bilanzpolitischer Ergebnisgestaltung kritisiert. Eine Verfalschung der Ergebnislage durch die Bildung von Restrukturierungsruckstellungen ist mitunter deshalb moglich, weil diese an Entscheidungen und Sachverhalten anknupfen, die von der Unternehmensleitung selbst beeinflussbar sind. Zudem bilden Ruckstellungen Sachverhalte ab, die mit Unsicherheiten verbunden sind. In der Vergangenheit wurde vor allem nach einem Wechsel der Unternehmensleitung haufig die Bildung von Restrukturierungsruckstellungen in hohem Umfang beobachtet, die in spateren Jahren gewinnerhohend aufgelost wurden. Als Reaktion darauf hat das IASB im Jahr 2004 die Voraussetzungen fur eine Ruckstellungsbildung in Zusammenhang mit Restrukturierungen verscharft. In Bezug auf die derzeit geltenden Regelungen stellt sich zunachst die Frage, welche konkreten Massnahmen als Restrukturierung gelten und welche Arten von Aufwendungen dabei ruckstellungsfahig sind. Des Weiteren ist zu diskutieren, zu welchem Zeitpunkt eine Ruckstellung in der Bilanz anzusetzen ist, was eines der Kernprobleme von Restrukturierungsruckstellungen darstellt. Ein weiterer Problemkreis eroffnet sich bei der Bewertung, wenn es um die Frage geht, in welchem Umfang Restrukturierungsruckstellungen zu bilden sind. Fur Restrukturierungsruckstellungen im Rahmen von Unternehmenszusammenschlussen existieren besondere Vorschriften. Hierbei ist fragwurdig, ob die Voraussetzungen, unter denen beim Tochterunternehmen geplante Restrukturierungen in den Konzernabschluss aufgenommen werden durfen, zu einer sachgerechten Abbildung der zugrunde liegenden Verpflichtungen fuhren. Die Reg
Book Synopsis Rückstellungen bilden, auflösen und buchen by : Michele Schwirkslies
Download or read book Rückstellungen bilden, auflösen und buchen written by Michele Schwirkslies and published by Haufe-Lexware. This book was released on 2024-08-15 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: Welche Voraussetzungen müssen vorliegen, damit Rückstellungen überhaupt gebildet werden dürfen? Wie unterscheiden sich der Ansatz und die Bewertung einer Rückstellung in der Handelsbilanz und in der Steuerbilanz? Dieses Fachbuch stellt den richtigen Umgang sowohl im Handels- als auch im Steuerrecht übersichtlich dar. Die Autorin Michele Schwirkslies behandelt nicht die Bilanzposition "Rückstellung" im Allgemeinen, sondern die vielen verschiedenen einzelnen, in der Praxis häufig auftretenden Rückstellungsarten. Sie zeigt anhand von zahlreichen Beispielen und unter Beachtung der aktuellen Rechtsprechung, wie Sie bei Rückstellungen alles richtig machen. Inhalte: Rückstellungsarten Einordnung der Rückstellungen in das Bilanzbild Abgrenzung der Rückstellungen von anderen Bilanzpositionen Rückstellungen in der Handelsbilanz: Ansatz, Bewertung, Auflösung Rückstellungen in der Steuerbilanz: Ansatz, Grundsatz der Maßgeblichkeit, Sonderregelungen, Bewertung, Auflösung Kontierungslexikon Neu in der 2. Auflage: Berücksichtigung von Elektro- und Hybridfahrzeugen im Berechnungsschema zur Ermittlung der Gewerbesteuerrückstellung Berücksichtigung der aktuellen sozialversicherungsrechtlichen Beitragsbemessungsgrenzen für die Berechnung von Urlaubsrückstellungen Wegfall der Abzinsungspflicht für Verbindlichkeiten durch das Vierte Corona-Steuerhilfegesetz
Book Synopsis Ansatz und Bewertung von Rückstellungen in der Handels- und Steuerbilanz by : Sebastian Lindstadt
Download or read book Ansatz und Bewertung von Rückstellungen in der Handels- und Steuerbilanz written by Sebastian Lindstadt and published by diplom.de. This book was released on 2015-02-01 with total page 71 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ziel der vorliegenden Arbeit ist die Darstellung der aktuellen Gesetzeslage im Bereich der Bilanzierung von Rückstellungen. Der Schwerpunkt liegt dabei auf den Unterschieden bei Ansatz und Bewertung nach Handelsrecht und Steuerrecht. Diese Unterschiede sollen auch durch praxisnahe Beispielrechnungen veranschaulicht werden. Der Differenzausgleich dieser beiden Bilanzen erfolgt im Zeitablauf über den Ansatz latenter Steuern. Aufgrund des Schwerpunktes von Ansatz und Bewertung werden Auswirkungen auf die GuV und den Anhang lediglich am Rande angesprochen.
Download or read book Revenue Statistics 2019 written by OECD and published by OECD Publishing. This book was released on 2019-12-05 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt: Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes.
Book Synopsis Ecosystem Services – Concept, Methods and Case Studies by : Karsten Grunewald
Download or read book Ecosystem Services – Concept, Methods and Case Studies written by Karsten Grunewald and published by Springer. This book was released on 2015-05-18 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: Nature provides us with many services seemingly for free: recharged groundwater, fertile soil and plant biomass created by photosynthesis. We human beings draw extensive benefits from these “ecosystem services,” or ES – food, water supply, recreation and protection from natural hazards. Major international studies, such as the Millennium Ecosystem Assessment, have addressed the enormous role of biodiversity and ecosystems to human well-being, and they draw particular attention to the consequences resulting from the reduction or loss of these services. These very topical issues are being addressed by authors/scientists in a wide variety of disciplines – and their approaches, terminologies and methodological specifics are just as diverse. What, for example, does the efficacy of nature or natural capital mean? Which values of nature are particularly important, how are they distributed in space and time and how can they be assessed and the relevant knowledge promoted? Can all ecosystem services be quantified and even monetarised? What should be done to ensure that the multiple services of nature will be available also in future? This book explains the multifaceted concept of ecosystem services, provides a methodological framework for its analysis and assessment, and discusses case examples, particularly from Germany. It is addressed to scientists and practitioners in the administrative, volunteer and professional spheres, especially those who deal with environment, landscape management and nature conservation and regional and land-use planning. The target group includes experts from the business community, politicians and decision makers, students and all those interested in fundamental ecological, economic, ethical and environmental issues.
Book Synopsis Adult Learning and Education by : Kjell Rubenson
Download or read book Adult Learning and Education written by Kjell Rubenson and published by Academic Press. This book was released on 2011-02-17 with total page 327 pages. Available in PDF, EPUB and Kindle. Book excerpt: A collection of 46 articles from the diverse and still emerging field of adult education.
Download or read book Island Rivers written by John R. Wagner and published by ANU Press. This book was released on 2018-06-19 with total page 265 pages. Available in PDF, EPUB and Kindle. Book excerpt: Anthropologists have written a great deal about the coastal adaptations and seafaring traditions of Pacific Islanders, but have had much less to say about the significance of rivers for Pacific island culture, livelihood and identity. The authors of this collection seek to fill that gap in the ethnographic record by drawing attention to the deep historical attachments of island communities to rivers, and the ways in which those attachments are changing in response to various forms of economic development and social change. In addition to making a unique contribution to Pacific island ethnography, the authors of this volume speak to a global set of issues of immense importance to a world in which water scarcity, conflict, pollution and the degradation of riparian environments afflict growing numbers of people. Several authors take a political ecology approach to their topic, but the emphasis here is less on hydro-politics than on the cultural meaning of rivers to the communities we describe. How has the cultural significance of rivers shifted as a result of colonisation, development and nation-building? How do people whose identities are fundamentally rooted in their relationship to a particular river renegotiate that relationship when the river is dammed to generate hydro-power or polluted by mining activities? How do blockages in the flow of rivers and underground springs interrupt the intergenerational transmission of local ecological knowledge and hence the ability of local communities to construct collective identities rooted in a sense of place?
Book Synopsis Post-Foundational Political Thought by : Oliver Marchart
Download or read book Post-Foundational Political Thought written by Oliver Marchart and published by Edinburgh University Press. This book was released on 2007-07-06 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: A wide-ranging overview of the emergence of post-foundationalism and a survey of the work of its key contemporary exponents.This book presents the first systematic coverage of the conceptual difference between 'politics' (the practice of conventional politics: the political system or political forms of action) and 'the political' (a much more radical aspect which cannot be restricted to the realms of institutional politics). It is also the first introductory overview of post-foundationalism and the tradition of 'left Heideggerianism': the political thought of contemporary theorists who make frequent use of the idea of political difference: Jean-Luc Nancy, Claude Lefort, Alain Badiou and Ernesto Laclau. After an overview of current trends in social post-foundationalism and a genealogical chapter on the historical emergence of the difference between the concepts of 'politics' and 'the political', the work of individual theorists is presented and discussed at length. Individual chapters are presented
Book Synopsis Handbook of International Economics by : R.W. Jones
Download or read book Handbook of International Economics written by R.W. Jones and published by North Holland. This book was released on 1984 with total page 654 pages. Available in PDF, EPUB and Kindle. Book excerpt: Textbook, research papers on international economic theory, economic policy and practice - includes a literature survey of theoretical studies in trade relations; covers evolution of economic models explaining the determinants of trade structure, capital flow, labour mobility, trade in natural resources, etc.; examines macroeconomics aspects of balance of payments, exchange rate, international monetary system, economic relations and dependence, etc. Bibliography, graphs, statistical tables.
Book Synopsis The Wisdom of Crowds by : James Surowiecki
Download or read book The Wisdom of Crowds written by James Surowiecki and published by Anchor. This book was released on 2005-08-16 with total page 335 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this fascinating book, New Yorker business columnist James Surowiecki explores a deceptively simple idea: Large groups of people are smarter than an elite few, no matter how brilliant—better at solving problems, fostering innovation, coming to wise decisions, even predicting the future. With boundless erudition and in delightfully clear prose, Surowiecki ranges across fields as diverse as popular culture, psychology, ant biology, behavioral economics, artificial intelligence, military history, and politics to show how this simple idea offers important lessons for how we live our lives, select our leaders, run our companies, and think about our world.
Book Synopsis Encyclopedia of Democratic Thought by : Paul Barry Clarke
Download or read book Encyclopedia of Democratic Thought written by Paul Barry Clarke and published by Routledge. This book was released on 2003-12-16 with total page 776 pages. Available in PDF, EPUB and Kindle. Book excerpt: Containing almost 200 entries from 'accountability' to the 'Westminster model' the Encyclopedia of Democratic Thought explores all the ideas that matter to democracy past, present and future. It is destined to become the first port-of-call for all students, teachers and researchers of political science interested in democratic ideas, democratic practice, and the quality of democratic governance. The Encyclopedia provides extensive coverage of all the key concepts of democratic thought written by a stellar team of distinguished international contributors. The Encyclopedia draws on every tradition of democratic thought, as well as developing new thinking, in order to provide full coverage of the key democratic concepts and engage with their practical implications for the conduct of democratic politics in the world today. In this way, it brings every kind of democratic thinking to bear on the challenges facing contemporary democracies and on the possibilities of the democratic future. The Encyclopedia is global in scope and responds in detail to the democratic revolution of recent decades. Referring both to the established democratic states of Western Europe, North America and Australasia, and to the recent democracies of Latin America, Eastern and Central Europe, Africa and Asia, classical democratic concerns are related to new democracies, and to important changes in the older democracies. Supplemented by full bibliographical information, extensive cross-referencing and suggestions for further reading, the Encyclopedia of Democratic Thought is a unique work of reference combining the expertise of many of the world's leading political scientists, political sociologists and political philosophers. It will be welcomed as an essential resource for both teaching and for independent study, and as a solid starting point both for further research and wider exploration.
Book Synopsis Rooted in Dust by : Pamela Riney-Kehrberg
Download or read book Rooted in Dust written by Pamela Riney-Kehrberg and published by . This book was released on 1994 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines the social impact of drought and depression in Kansas, illustrating how both farm and town families dealt with the deprivation by finding odd jobs, working in government programmes, or depending on federal and private assistance.
Book Synopsis Multifunctionality The Policy Implications by : OECD
Download or read book Multifunctionality The Policy Implications written by OECD and published by OECD Publishing. This book was released on 2003-09-02 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on the path-breaking work Multifunctionality: Towards an Analytical Framework, this report takes the subject a step further. It attempts to guide policy-makers to the best possible decisions taking account of the multifunctional character of agriculture.
Download or read book Mexico written by and published by . This book was released on 1995 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Handbook of Population by : Dudley L. Poston
Download or read book Handbook of Population written by Dudley L. Poston and published by Springer Science & Business Media. This book was released on 2006-04-26 with total page 914 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive handbook provides an overview and update of the issues, theories, processes, and applications of the social science of population studies. The volume's 30 chapters cover the full range of conceptual, empirical, disciplinary, and applied approaches to the study of demographic phenomena. This book is the first effort to assess the entire field since Hauser and Duncan's 1959 classic, The Study of Population. The chapter authors are among the leading contributors to demographic scholarship over the past four decades. They represent a variety of disciplines and theoretical perspectives as well as interests in both basic and applied research.
Book Synopsis Peak Everything by : Richard Heinberg
Download or read book Peak Everything written by Richard Heinberg and published by New Society Publishers. This book was released on 2010-10-12 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transitioning gracefully from the Age of Excess to the Era of Modesty.
Book Synopsis A Standard Computable General Equilibrium (CGE) Model in GAMS by : Hans Lofgren
Download or read book A Standard Computable General Equilibrium (CGE) Model in GAMS written by Hans Lofgren and published by Intl Food Policy Res Inst. This book was released on 2002-01-01 with total page 79 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this manual is to contribute to and facilitate the use of computable general equilibrium (CGE) models in the analysis of issues related to food policy in developing countries. The volume includes a detailed presentation of a static “standard” CGE model and its required database and incorporates features of particular importance in developing countries. The manual discusses the implementation of the model in GAMS and is accompanied by a CD-ROM that includes the GAMS software (free demo system), the GAMS input files for the model, sample databases, simulations, solution reports, and a social accounting matrix (SAM) aggregation program. Although the volume provides a standardized framework for analysis, the analyst is not forced to make “one-size-fits-all” assumptions. The GAMS code is written to give the analyst considerable flexibility in model specification.
