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Special Purpose Entities In Der Internationalen Rechnungslegung
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Book Synopsis Special Purpose Entities in der internationalen Rechnungslegung by : Marcel Bischof
Download or read book Special Purpose Entities in der internationalen Rechnungslegung written by Marcel Bischof and published by GRIN Verlag. This book was released on 2006-03-18 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2005 im Fachbereich BWL - Revision, Prüfungswesen, Note: 1,7, Technische Universität Dresden, Sprache: Deutsch, Abstract: Auf dem Gebiet der internationalen Rechnungslegung versucht man nicht erst seit dem Zusammenbruch des US-Energiekonzerns Enron Maßnahmen zu entwerfen, welche die einheitliche und ganzheitliche Betrachtung aller Einheiten mit denen ein UN in wirtschaftlichen Kontakt tritt zu ermöglichen. Im Mittelpunkt der Standardsetterdiskussionen stehen dabei so genannte Special Purpose Entities [SPE] und deren mögliche Erfassung im Konzernabschluss. Ziel ist es, alle relevanten SPE in den Konsolidierungskreis der Muttergesellschaft einzubinden um ein den tatsächlichen wirtschaftlichen Verhältnisse des UN zutreffendes Bild im Konzernabschluss wiedergeben zu können. Meist scheitern die Diskussionen und eine einheitliche Betrachtungsweise national wie auch international an der schlichten Vielzahl von vorstellbaren Strukturen und Gestaltungsmöglichkeiten eines SPE, so dass es Unternehmen immer wieder gelingt wichtige Risiken und Schulden nicht in der Konzernbilanz darstellen zu müssen. In der Öffentlichkeit führt dies im Umkehrschluss dazu, dass nicht die tatsächliche unternehmerische Risikostruktur in der Konzernbilanz abgebildet wird und damit die Vertrauenswirkung der Bilanzkennzahlen u.U. stark beeinträchtigt wird. Dennoch oder gerade wegen derartiger Vertrauensrückschläge durch Enron oder auch den französischen Konzern Alstom erfahren die internationalen Rechnungslegungsstandards eine unvorstellbare Dynamik. Diese Dynamik ist sehr eng mit zwei Kernbegriffen des derzeitigen Wirtschaftslebens verbunden –Globalisierung & Internationalisierung. Für die meisten UN ist Wachstum ein essentieller Bestandteil ihres Wirtschaftens geworden, wobei es keine Rolle spielt, ob das Wachstum organische oder anorganisch erfolgt. Um dieses Wachstum finanzieren zu können, ist für viele UN, auch national geprägte mittelständische UN, der Weg an die internationalen Kapitalmärkte unumgänglich. Ungeachtet der Finanzierungsform, ob nun Eigen- oder Fremdkapital an den Börsen emittiert wird, ist für die Investoren mit, in der Regel, internationalen Portfolien insbesondere die Vergleichbarkeit der UN und ihres finanziellen Hintergrundes investitionsentscheidend.
Book Synopsis The consolidation of special purpose entities in national and international accounting by : Andrea Pöppel
Download or read book The consolidation of special purpose entities in national and international accounting written by Andrea Pöppel and published by . This book was released on 2009 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Cruise Management by : Alexis Papathanassis
Download or read book Cruise Management written by Alexis Papathanassis and published by Springer Science & Business Media. This book was released on 2011-11-03 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: Increasingly, cruise operators are utilising information and communication technologies (ICTs) to improve service-effectiveness and process efficiency, both on- and off-board. Therefore, it is worth initiating a discussion on the potential and challenges ICTs entail for both cruise operators’ back-offices and for cruisers’ consumption experiences. This book documents the proceedings of the 1st e-Cruising Conference (Bremerhaven, Germany), which was aimed at discussing the possibilities and applicability of ICTs and mobile services in various aspects of cruise operations. Following a rigorous double-blind review, the best papers were chosen to be incorporated in this volume.
Book Synopsis Accounting for Special Purpose Entities by :
Download or read book Accounting for Special Purpose Entities written by and published by . This book was released on 2013 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis IFRS Essentials by : Dieter Christian
Download or read book IFRS Essentials written by Dieter Christian and published by John Wiley & Sons. This book was released on 2013-03-27 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gain a deeper understanding of financial reporting under IFRS through clear explanations and extensive practical examples. IFRS can be a complex topic, and books on the subject often tackle its intricacies through dense explanation across thousands of pages. Others seek to provide an overview of IFRS and these, while useful for the general reader, lack the depth required by practitioners and students. IFRS Essentials strikes a balance between the two extremes, offering concise interpretation of the crucial facts supported by a wealth of examples. Problems and their solutions are demonstrated in a manner which is short, straightforward and simple to understand, avoiding complex language; jargon and redundant detail. This book is suitable for students and lecturers at universities and other educational institutions, auditing and accounting trainees, and employees in the area of accounting and auditing who seek to develop their practical skills and deepen their knowledge of IFRS.
Book Synopsis Perspectives on Corporate Governance by : F. Scott Kieff
Download or read book Perspectives on Corporate Governance written by F. Scott Kieff and published by Cambridge University Press. This book was released on 2010-07-30 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The events that began with the collapse of Enron, WorldCom, Tyco, and Adelphia and continued into the financial crisis of 2008 teach us an important lesson: corporate governance matters. Although it is widely acknowledged that good corporate governance is a linchpin of good corporate performance, how can one improve corporate governance and its impact on corporate and overall economic performance. This book offers a diverse and forward-looking set of approaches from experts, covering the major areas of corporate governance reform and analyzing the full range of issues and concerns. Written to be both theoretically rigorous and grounded in the real world, the book is well suited for practicing lawyers, managers, lawmakers, and analysts, as well as academics conducting research or teaching a wide range of courses in law schools, business schools, and economics departments.
Book Synopsis Private Law in the External Relations of the EU by : Marise Cremona
Download or read book Private Law in the External Relations of the EU written by Marise Cremona and published by Oxford University Press. This book was released on 2016-03-17 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: Private Law in the External Relations of the EU is an innovative study of the interactions between EU external relations law and private law, two unrelated fields of law, inverted if private law is understood as regulatory private law - the space where regulatory law intersects with private economic activity. Here the link between the Internal Market and the global market - and thereby international law - is much more prominent. In this book, key questions about the relationship between EU external relations law and private law are answered, including: in what ways might European private law act as a tool to achieve EU external policy objectives, particularly in regulatory fields? How might the quickly developing EU external competence over the procedural dimensions of private law, including private international law, impact on substantive law, both externally and internally? And how is the legal position of private parties affected by EU external relations? In asking these questions, this edited collection opens up a field of enquiry into the so far underexplored relationship between these two fields of law. In doing so, it addresses three different aspects of the relationship: (i) the evolution of the EU competence, (ii) the ways in which EU private law extends its reach beyond the boundaries of the internal market, and (iii) the ways in which the EU contributes to the formation of private regulation at the international level.
Book Synopsis Effects of the Subprime Crisis on the U.S. American Financial Reporting System by : Miriam Janzen
Download or read book Effects of the Subprime Crisis on the U.S. American Financial Reporting System written by Miriam Janzen and published by diplom.de. This book was released on 2009-06-30 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Introduction: The Subprime Crisis became noticeable first in the second half of 2006, when many subprime mortgage borrowers in the United States of America (U.S.) were no longer able to make their loan payments, and securities linked to those mortgages, that had been sold all over the world, turned out to be often worth quite less and in general substantially more risky than market participants had expected. The crisis caused several major financial institutions and mortgage lenders to face substantial liquidity problems or even to file for bankruptcy, and Governments to provide funding in order to limit further damage to the economy. As the market tried to figure out the problems underlying the crisis, financial reporting, especially regarding derecognition of financial assets, special purpose entities and fair value measurement, became a matter of public concern. Consequently, the purpose of this work is to discuss these concerns in order to estimate whether and to what extend financial reporting might have contributed to the crisis and to present and assess the usefulness of actions taken by the U.S. Financial Reporting System in response to the crisis. In order to meet this objective, the second main chapter provides a brief description of how the housing boom and the subsequent crisis evolved. The information provided therein shall contribute to the reader s understanding with respect to the following passages and especially judgements made by the author regarding the role of financial reporting in the crisis. The third main chapter will describe the U.S. Financial Reporting System, by providing basic information about U.S. institutions that authoritatively deal with the elements of the system, including their aims, basics about their work and how they interact. The fourth main section of the paper will examine the relevant reporting concepts and disclosure requirements, provide suggestions for improvements, and assess concerns voiced by market participants with respect to financial reporting. Subsequently, the thesis will analyze and judge actions taken by authoritative institutions of the U.S. Financial Reporting Sytems in response to the crisis. This thesis considered publications issued until December 10, 2008. Inhaltsverzeichnis:Table of Contents: Table of ContentsI List of Abbreviations.III List of SymbolsV 1.Introduction1 2.History of the Subprime Crisis2 2.1The Term Subprime in Context of the Crisis2 2.2Key Causes [...]
Book Synopsis International Bibliography of Book Reviews of Scholarly Literature Chiefly in the Fields of Arts and Humanities and the Social Sciences by :
Download or read book International Bibliography of Book Reviews of Scholarly Literature Chiefly in the Fields of Arts and Humanities and the Social Sciences written by and published by . This book was released on 2001 with total page 888 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 2007-06-30 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive overview of the German corporate governance model to English speaking readers. It provides an introduction to the unique features of German Business and Enterprise Law. The book deals with the most important company organs, namely the General Meeting, the Management Board and the Supervisory Board. It also covers the unique interplay among these organs and details the particular dynamics of the German two-tier board structure. It gives insight into Accounting as the Documentary Proof of Good Corporate Governance. In addition, coverage examines the dominant role of the German banks and new players in the German financial markets.
Book Synopsis Bibliographie internationale annuelle des mélanges by :
Download or read book Bibliographie internationale annuelle des mélanges written by and published by . This book was released on 2010 with total page 690 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis European Economic and Business Law by : Richard M. Buxbaum
Download or read book European Economic and Business Law written by Richard M. Buxbaum and published by Walter de Gruyter. This book was released on 2011-08-30 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book German books in print written by and published by . This book was released on 2002 with total page 1474 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Off-Balance Sheet Activities by : Joshua Ronen
Download or read book Off-Balance Sheet Activities written by Joshua Ronen and published by Bloomsbury Publishing USA. This book was released on 1990-11-30 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: The objective of Off-Balance Sheet Activities is to gain insights into, and propose meaningful solutions to, those issues raised by the current proliferation of off-balance sheet transactions. The book has its origins in a New York University conference that focused on this topic. Jointly undertaken by the Vincent C. Ross Institute of Accounting Research and New York University's Salomon Center for the study of Financial Institutions at the Stern School of Business, the conference brought together academic researchers and practitioners in the field of accounting and finance to address the issues with the broad-mindedness requisite of a group whose approaches to solutions are as different from each other as their respectively theoretical and applied approaches to the disciplines of finance and accounting. The essays are divided into two sections. The first covers issues surrounding OBS activities and banking and begins with a brief introduction that places the essays into context. OBS activities and the underinvestment problem, whether loan sales are really OBS, and money demand and OBS liquidity are examined in detail. Section two, which also begins with a brief introduction, focuses on issues of securitized assets and financing. A report on recognition and measurement issues in accounting for securitized assets is followed by three separate discussion essays. Other subjects covered include contract theoretic analysis of OBS financing, the use of OBS financing to circumvent financial covenant restrictions, and debt contracting and financial contracting. The latter two contributions are also followed by discussion essays. This unique collection of papers will prove to be an interesting and valuable tool for accounting and finance professionals as well as for academics involved in these fields. It will also be an important addition to public, college, and university libraries.
Book Synopsis Innovation and International Corporate Growth by : Alexander Gerybadze
Download or read book Innovation and International Corporate Growth written by Alexander Gerybadze and published by Springer Science & Business Media. This book was released on 2010-07-17 with total page 445 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research and development (R&D) as well as innovation are the drivers of change and the key determinants of growth in many industry and service sectors. In spite of the financial turmoil and restructuring of the world economy after 2008, investment in R&D is expected to grow further. Innovation competence will continue to be a major success factor for internationally operating companies. The book presents a state-of-the-art account of innovation management and the role of R&D and innovation strategy for corporate growth and renewal. It follows a top-down approach starting from corporate strategy, and describes the effective integration of corporate R&D, business unit projects and operational performance improvements. The book offers portraits of leading innovators and high-performing corporations and provides a rich collection of best-practice examples.
Book Synopsis Business Studies and New Approaches by : Yüksel Akay Ünvan
Download or read book Business Studies and New Approaches written by Yüksel Akay Ünvan and published by Livre de Lyon. This book was released on 2021-09-15 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business Studies and New Approaches
Book Synopsis Cost of Capital in Litigation by : Shannon P. Pratt
Download or read book Cost of Capital in Litigation written by Shannon P. Pratt and published by John Wiley & Sons. This book was released on 2010-10-26 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cost of Capital in Litigation addresses cost of capital issues in litigation and discusses major decisions, highlighting how to avoid errors that have often been made by experts. The book helps the attorney and valuation expert understand the decisions within the context of the theory of cost of capital and includes a chapter on cross-examining experts on cost of capital issues. Throughout, there are citation to relevant material and cross-reference to Cost of Capital: Applications and Examples, Fourth Edition.
