Ruckstellungen Nach Bilmog

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Rückstellungen nach BilMoG

Author : Felice-Alfredo Avella
Publisher : Haufe-Lexware
ISBN 13 : 3648011553
Total Pages : 281 pages
Book Rating : 4.6/5 (48 download)

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Book Synopsis Rückstellungen nach BilMoG by : Felice-Alfredo Avella

Download or read book Rückstellungen nach BilMoG written by Felice-Alfredo Avella and published by Haufe-Lexware. This book was released on 2011-01-01 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: Das BilMoG hat die Regeln für die Bilanzierung von Rückstellungen erheblich verändert. Dieses Buch erklärt erstmals die Auswirkungen und zeigt, wie Sie Rückstellungen ansetzen und bewerten, ohne dass die Eigenkapitalquote des Unternehmens zu stark sinkt. Durch das BilMoG ergeben sich große Änderungen in der Bilanzierungspraxis. Welche das sind und wie die Folgen für den Umgang mit Rückstellungen aussehen, darüber informiert dieses Buch. Einen Schwerpunkt bildet dabei die Abkehr vom Prinzip der umgekehrten Maßgeblichkeit. Zahlreiche Praxisbeispiele verdeutlichen die Neuerungen bei den Bilanzierungs- und Bewertungsgrundlagen und zeigen die Auswirkungen auf ausgewählte Passiva, latente Steuern und Anhangangaben. Darüber hinaus erläutern die Autoren ausführlich die Übergangsvorsschriften und die daraus resultierenden beilanzpolitischen Spieltäume für Unternehmen. INHALTE: - Das BilMoG im Überblick - Maßgeblichkeit der Handelsbilanz für die Steuerbilanz - Bilanzierungs- und Bewertungsgrundlagen - Folgen für ausgewählte Passiva, latente Stuern und Anhangangaben - Übergangsvorschriften und Spielräume in der Bilanzpolitik AUF DER CD-ROM: - Übersichten - Rechner - Gesetzestexte

Provisions according to Bilanzrechtsmodernisierungsgesetz (BilMoG)

Author : Stefan Barton
Publisher :
ISBN 13 :
Total Pages : 124 pages
Book Rating : 4.:/5 (635 download)

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Book Synopsis Provisions according to Bilanzrechtsmodernisierungsgesetz (BilMoG) by : Stefan Barton

Download or read book Provisions according to Bilanzrechtsmodernisierungsgesetz (BilMoG) written by Stefan Barton and published by . This book was released on 2009 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Rückstellungen im Vergleich

Author :
Publisher :
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.:/5 (918 download)

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Book Synopsis Rückstellungen im Vergleich by :

Download or read book Rückstellungen im Vergleich written by and published by . This book was released on 2012 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

2011

Author :
Publisher : Walter de Gruyter
ISBN 13 : 311031228X
Total Pages : 2983 pages
Book Rating : 4.1/5 (13 download)

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Book Synopsis 2011 by :

Download or read book 2011 written by and published by Walter de Gruyter. This book was released on 2013-03-01 with total page 2983 pages. Available in PDF, EPUB and Kindle. Book excerpt: Particularly in the humanities and social sciences, festschrifts are a popular forum for discussion. The IJBF provides quick and easy general access to these important resources for scholars and students. The festschrifts are located in state and regional libraries and their bibliographic details are recorded. Since 1983, more than 639,000 articles from more than 29,500 festschrifts, published between 1977 and 2010, have been catalogued.

An Affine Multifactor Model with Macro Factors for the German Term Structure

Author : Arne Halberstadt
Publisher :
ISBN 13 : 9783865588494
Total Pages : 35 pages
Book Rating : 4.5/5 (884 download)

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Book Synopsis An Affine Multifactor Model with Macro Factors for the German Term Structure by : Arne Halberstadt

Download or read book An Affine Multifactor Model with Macro Factors for the German Term Structure written by Arne Halberstadt and published by . This book was released on 2012 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt:

HGB-Kennzahlen Deutsch-englisch

Author : Inge Wulf
Publisher : John Wiley & Sons
ISBN 13 : 3527506985
Total Pages : 284 pages
Book Rating : 4.5/5 (275 download)

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Book Synopsis HGB-Kennzahlen Deutsch-englisch by : Inge Wulf

Download or read book HGB-Kennzahlen Deutsch-englisch written by Inge Wulf and published by John Wiley & Sons. This book was released on 2013-07-15 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Rationality in Social Interactions

Author : Guido Olschewski
Publisher : Logos Verlag Berlin GmbH
ISBN 13 : 3832523685
Total Pages : 130 pages
Book Rating : 4.8/5 (325 download)

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Book Synopsis Rationality in Social Interactions by : Guido Olschewski

Download or read book Rationality in Social Interactions written by Guido Olschewski and published by Logos Verlag Berlin GmbH. This book was released on 2009 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt: The analysis of human decision making in social sciences is often based on a conception of rationality. This dissertation contains three microeconomic models, which directly build on the rationality assumption in economic theory. We model agents endowed with rational preferences and analyze how such preferences translate into decisions in a given social interaction. In particular, we present three different models: (1) Arrovian social choice theory with delegation as a feasible policy alternative; (2) Game theory and the existence of mental equilibrium in 2x2 games; (3) Information economics and its application to analyzing stakeholder participation in electronic health record networks.

A History of Corporate Governance around the World

Author : Randall K. Morck
Publisher : University of Chicago Press
ISBN 13 : 0226536831
Total Pages : 700 pages
Book Rating : 4.2/5 (265 download)

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Book Synopsis A History of Corporate Governance around the World by : Randall K. Morck

Download or read book A History of Corporate Governance around the World written by Randall K. Morck and published by University of Chicago Press. This book was released on 2007-11-01 with total page 700 pages. Available in PDF, EPUB and Kindle. Book excerpt: For many Americans, capitalism is a dynamic engine of prosperity that rewards the bold, the daring, and the hardworking. But to many outside the United States, capitalism seems like an initiative that serves only to concentrate power and wealth in the hands of a few hereditary oligarchies. As A History of Corporate Governance around the World shows, neither conception is wrong. In this volume, some of the brightest minds in the field of economics present new empirical research that suggests that each side of the debate has something to offer the other. Free enterprise and well-developed financial systems are proven to produce growth in those countries that have them. But research also suggests that in some other capitalist countries, arrangements truly do concentrate corporate ownership in the hands of a few wealthy families. A History of Corporate Governance around the World provides historical studies of the patterns of corporate governance in several countries-including the large industrial economies of Canada, France, Germany, Italy, Japan, the United Kingdom, and the United States; larger developing economies like China and India; and alternative models like those of the Netherlands and Sweden.

The End of Diversity?

Author : Kozo Yamamura
Publisher : Cornell University Press
ISBN 13 : 150171144X
Total Pages : 425 pages
Book Rating : 4.5/5 (17 download)

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Book Synopsis The End of Diversity? by : Kozo Yamamura

Download or read book The End of Diversity? written by Kozo Yamamura and published by Cornell University Press. This book was released on 2018-05-31 with total page 425 pages. Available in PDF, EPUB and Kindle. Book excerpt: After the devastation of World War II, Germany and Japan built national capitalist institutions that were remarkably successful in terms of national reconstruction and international competitiveness. Yet both "miracles" have since faltered, allowing U.S. capital and its institutional forms to establish global dominance. National varieties of capitalism are now under intense pressure to converge to the U.S. model. Kozo Yamamura and Wolfgang Streeck have gathered an international group of authors to examine the likelihood of convergence—to determine whether the global forces of Anglo-American capitalism will give rise to a single, homogeneous capitalist system. The chapters in this volume approach this question from five directions: international integration, technological innovation, labor relations and production systems, financial regimes and corporate governance, and domestic politics. In their introduction, Yamamura and Streeck summarize the crises of performance and confidence that have beset German and Japanese capitalism and revived the question of competitive convergence. The editors ask whether the two countries, confronted with the political and economic exigencies of technological revolution and economic internationalization, must abandon their distinctive institutions and the competitive advantages these have yielded in the past, or whether they can adapt and retain such institutions, thereby preserving the social cohesion and economic competitiveness of their societies.

The Oxford Handbook of Corporate Governance

Author : Mike Wright
Publisher : OUP Oxford
ISBN 13 : 0191649368
Total Pages : 832 pages
Book Rating : 4.1/5 (916 download)

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Book Synopsis The Oxford Handbook of Corporate Governance by : Mike Wright

Download or read book The Oxford Handbook of Corporate Governance written by Mike Wright and published by OUP Oxford. This book was released on 2013-03-28 with total page 832 pages. Available in PDF, EPUB and Kindle. Book excerpt: The behavior of managers-such as the rewards they obtain for poor performance, the role of boards of directors in monitoring managers, and the regulatory framework covering the corporate governance mechanisms that are put in place to ensure managers' accountability to shareholder and other stakeholders-has been the subject of extensive media and policy scrutiny in light of the financial crisis of the early 2000s. However, corporate governance covers a much broader set of issues, which requires detailed assessment as a central issue of concern to business and society. Critiques of traditional governance research based on agency theory have noted its "under-contextualized" nature and its inability to compare accurately and explain the diversity of corporate governance arrangements across different institutional contexts. The Oxford Handbook of Corporate Governance aims at closing these theoretical and empirical gaps. It considers corporate governance issues at multiple levels of analysis-the individual manager, firms, institutions, industries, and nations-and presents international evidence to reflect the wide variety of perspectives. In analyzing the effects of corporate governance on performance, a variety of indicators are considered, such as accounting profit, economic profit, productivity growth, market share, proxies for environmental and social performance, such as diversity and other aspects of corporate social responsibility, and of course, share price effects. In addition to providing a high level review and analysis of the existing literature, each chapter develops an agenda for further research on a specific aspect of corporate governance. This Handbook constitutes the definitive source of academic research on corporate governance, synthesizing studies from economics, strategy, international business, organizational behavior, entrepreneurship, business ethics, accounting, finance, and law.

Corporate Social Responsibility

Author : A. Kakabadse
Publisher : Springer
ISBN 13 : 0230599575
Total Pages : 319 pages
Book Rating : 4.2/5 (35 download)

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Book Synopsis Corporate Social Responsibility by : A. Kakabadse

Download or read book Corporate Social Responsibility written by A. Kakabadse and published by Springer. This book was released on 2006-01-17 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique collection of international papers integrates CSR theory, research and practice. The book examines the challenges of regulating and reporting CSR application, exploring issues concerning all agencies involved. Recommendations for performance enhancement are complimented by insightful enterprise and case studies on CSR sustainability.

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.

How Do You Know?

Author : Russell Hardin
Publisher : Princeton University Press
ISBN 13 : 0691137552
Total Pages : 241 pages
Book Rating : 4.6/5 (911 download)

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Book Synopsis How Do You Know? by : Russell Hardin

Download or read book How Do You Know? written by Russell Hardin and published by Princeton University Press. This book was released on 2009-04-26 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: How do ordinary people come to know or believe what they do? You might think I am acting irrationally--against my interest or my purpose--until you realize that what you know and what I know differ significantly. My actions, given my knowledge, might make eminently good sense. Of course, this pushes our problem back one stage to assess why someone knows or believes what they do. That is the focus of this book. Russell Hardin supposes that people are not usually going to act knowingly against their interests or other purposes. To try to understand how they have come to their knowledge or beliefs is therefore to be charitable in assessing their rationality. Hardin insists on such a charitable stance in the effort to understand others and their sometimes objectively perverse actions. -- Publisher details.

Democracy

Author : Paul Cartledge
Publisher : Oxford University Press
ISBN 13 : 0190494328
Total Pages : 417 pages
Book Rating : 4.1/5 (94 download)

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Book Synopsis Democracy by : Paul Cartledge

Download or read book Democracy written by Paul Cartledge and published by Oxford University Press. This book was released on 2016-03-03 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ancient Greece first coined the concept of "democracy", yet almost every major ancient Greek thinker-from Plato and Aristotle onwards- was ambivalent towards or even hostile to democracy in any form. The explanation for this is quite simple: the elite perceived majority power as tantamount to a dictatorship of the proletariat. In ancient Greece there can be traced not only the rudiments of modern democratic society but the entire Western tradition of anti-democratic thought. In Democracy, Paul Cartledge provides a detailed history of this ancient political system. In addition, by drawing out the salient differences between ancient and modern forms of democracy he enables a richer understanding of both. Cartledge contends that there is no one "ancient Greek democracy" as pure and simple as is often believed. Democracy surveys the emergence and development of Greek politics, the invention of political theory, and-intimately connected to the latter- the birth of democracy, first at Athens in c. 500 BCE and then at its greatest flourishing in the Greek world 150 years later. Cartledge then traces the decline of genuinely democratic Greek institutions at the hands of the Macedonians and-subsequently and decisively-the Romans. Throughout, he sheds light on the variety of democratic practices in the classical world as well as on their similarities to and dissimilarities from modern democratic forms, from the American and French revolutions to contemporary political thought. Authoritative and accessible, Cartledge's book will be regarded as the best account of ancient democracy and its long afterlife for many years to come.

IFRS as global standards : a pocket guide : 2014

Author : Paul Pacter
Publisher :
ISBN 13 : 9781909704442
Total Pages : 195 pages
Book Rating : 4.7/5 (44 download)

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Book Synopsis IFRS as global standards : a pocket guide : 2014 by : Paul Pacter

Download or read book IFRS as global standards : a pocket guide : 2014 written by Paul Pacter and published by . This book was released on 2014 with total page 195 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Judgment and Decision Making in Accounting

Author : Sarah E. Bonner
Publisher : Prentice Hall
ISBN 13 :
Total Pages : 488 pages
Book Rating : 4.4/5 (91 download)

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Book Synopsis Judgment and Decision Making in Accounting by : Sarah E. Bonner

Download or read book Judgment and Decision Making in Accounting written by Sarah E. Bonner and published by Prentice Hall. This book was released on 2008 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique first edition is the only book on the market that delivers a contemporary synthesis of both psychology and accounting literature related to judgment and decision making. Judgment and Decision Making in Accounting is structured around an innovative framework that provides a unique way of thinking about JDM projects and organizing JDM research. Developed based on many years of teaching and research on accounting JDM, this unique framework succinctly describes the key issues in accounting JDM research, enabling readers to more quickly assimilate the vast material related to those issues. The framework also provides a basis to help readers evaluate their own current JDM research ideas, as well as generate further research questions.

Interpretation of Law in the Global World: From Particularism to a Universal Approach

Author : Joanna Jemielniak
Publisher : Springer
ISBN 13 : 9783642439568
Total Pages : 0 pages
Book Rating : 4.4/5 (395 download)

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Book Synopsis Interpretation of Law in the Global World: From Particularism to a Universal Approach by : Joanna Jemielniak

Download or read book Interpretation of Law in the Global World: From Particularism to a Universal Approach written by Joanna Jemielniak and published by Springer. This book was released on 2014-10-31 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Capturing the Change: Universalising Tendencies in Legal Interpretation Joanna Jemielniak and Przemys aw Mik aszewicz International and supranational integration on the European continent, as well as the harmonisation of the rules of international trade and the accompanying dev- opment and global popularity of the resolution of commercial disputes through arbitration, constantly exerts a considerable in uence on modern legal systems. The sources of each of these phenomena are different, and their action is dissimilar. Each can be described as reaching either from the top to the bottom, through the direct involvement of interested States and consequently affecting their internal legal s- tems (international and supranational integration; harmonisation of trade regulations through public international law instruments), or bottom-up, as a result of activity by private parties, leading to the achievement of uniform practices and standards (ar- tration, lex mercatoria). Nonetheless, they both enrich national legal cultures and contribute to transgressing the limits of national (local) particularisms in creating, interpreting and applying the law. The aim of this book is to demonstrate how these processes have in uenced the interpretation of law, how they have shaped the methods and techniques of the interpretation and with what consequences for the outcomes of the interpretative procedures. In assessing the extent of this in uence, due regard must be paid to the fact that the interpretation of law is not, in principle, directly determined by the provisions of law itself.