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Valuation Of Assets In German Start Up Balance
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Book Synopsis Valuation of Assets in German Start-Up Balance by : Andreas Laux
Download or read book Valuation of Assets in German Start-Up Balance written by Andreas Laux and published by GRIN Verlag. This book was released on 2012-02-09 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay aus dem Jahr 2011 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, , Sprache: Deutsch, Abstract: Once a founder complies with their commitment to initial contribution in the form of contribution in kind, a question arises about valuation of this in-kind contribution. Given the principle of continuity in fiscal statements between initial balance sheet and future annual statements, valuation of such in-kind contributions needs to refer to provisions of commercial law. However, §§ 242 and 253 of German Commercial Code (HGB) only provide general guidelines to refer in the measurement of in-kind contributions at enterprise formation to acquisition costs, which gives rise to the term of notional acquisition cost. With the regulation gap this leaves, the in-kind contributions can essentially be measured freely under common provisions. The values notional acquisition cost may assume range from fair value as maximum limit to the lower issue price of the shares subscribed as far as hidden reserves have been created. The author undertakes a comparison of the aims in financial reporting to HGB and IFRS respectively in as far as relevant to valuation of the in-kind contributions, explores the different views on the scope of notional acquisition cost and extracts from the aims of financial reporting to the core question about the essential allowability of hidden reserves in initial balance sheet the key decision making criterion to refer to in valuation of the in-kind contributions. The descriptive exploration of the different views in existing sources as to the scope of notional acquisition costs and the comparative analysis of pertinent provisions of HGB and IFRS respectively give rise to the author’s conclusion and requirement to valuate the in-kind contributions at fair value.
Book Synopsis European Cross-Border Mergers and Reorganisations by : Jérôme Vermeylen
Download or read book European Cross-Border Mergers and Reorganisations written by Jérôme Vermeylen and published by OUP Oxford. This book was released on 2012-03-29 with total page 1587 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most comprehensive guide to all techniques available to European companies, European Cross-Border Mergers and Reorganisations is the ideal reference tool for lawyers, auditors, notaries and scholars working in the field. Providing everything a practitioner needs to co-ordinate a successful cross-border merger, the book analyses the EU Directives and how they have been applied in each of the main EU/EEA member states. The diverging rules for each jurisdiction are highlighted and explained enabling quick comparisons to be made between countries for assessing feasibility of the chosen technique. As well as the requirements, formalities and potential pitfalls of cross-border mergers, each country analysis addresses the relevant aspects of corporate, employment and tax law such as informing shareholders and employees, verification of the legality of the merger, and language requirements. The book also considers other cross-border reorganisation techniques, such as demergers, partial demergers, the transfer of branches of activity, the creation of a Societas Europaea, or a Societas Cooperativa Europea, and the cross-boarder transfer of a company's head office or registered office, providing a practical guide to the best possible solution for a practitioner's client. European Cross-Border Reorganisations: Law and Practice is an easy-to-use reference work for legal, tax and audit professionals involved in mergers.
Book Synopsis Transnational Accounting by : Dieter Ordelheide
Download or read book Transnational Accounting written by Dieter Ordelheide and published by Springer. This book was released on 2016-02-17 with total page 3322 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considerable effort has been made over the last ten years by such institutions as the EU, OECD, UNO and the IASC towards the harmonisation of accounting standards. It is recognised though that uniformity and true compatibility of financial instruments cannot be achieved while accounting operates in individual national economic and legal environments. A knowledge of national accounting standards and practice continues to be indispensable for the analysis of financial statements. Transnational Accounting is a unique comparative study of accounting standards of fourteen major economic powers, plus the regimes of the IASC and EU. Each chapter is standardised for easy comparison and written by a recognised expert in his or her country. The Editor, The Late Dieter Ordelheide, was Professor of Business Economics at the Johann Wolfgang Goethe-Universität, Frankfurt am Main. This groundbreaking work enables the reader to develop a thorough practical understanding of national accounting practices and be fully at home with financial statements in an international context. Each volume includes a detailed reference matrix listing approximately 100 key accounting subjects and their treatment across all regulatory and accounting regimes.
Book Synopsis Effects of various valuations of notional costs of acquisition by : Andreas Laux
Download or read book Effects of various valuations of notional costs of acquisition written by Andreas Laux and published by GRIN Verlag. This book was released on 2014-07-14 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2014 in the subject Business economics - Miscellaneous, , language: English, abstract: The current economic crisis shows that the valuation of assets is an important subject for our global economy because reserves help a company to better withstand a crisis. The valuation of assets should therefore be perfected as soon as a company is established. How non-cash contributions are valued in the start-up balance sheet has long-term consequences for future balance sheets and profit and loss accounts. There is a loophole in the valuation of non-cash contributions in Germany as the §§ 242 I, 253 I, 255 I HGB (German Commercial Code) are only to be applied by analogy. When comparing this with international standards on the other hand, the valuation of non-cash contributions on company start-up is clearly regulated in other countries; for example in Austria by codification of the fair value in § 202 UGB (Austrian Commercial Code) and in the IFRS reporting system by the principle of fair value. Due to the German loophole, there is an ongoing controversial discussion in academic literature on the valuation of non-cash contributions. This leads to a need to investigate the effects of various valuations of notional costs of acquisition in more detail by using case studies with the aim of ascertaining whether there should be a uniform perspective and accordingly an ideal valuation.
Book Synopsis The German Commercial Code, as Amended to January 1, 1978 by : Germany
Download or read book The German Commercial Code, as Amended to January 1, 1978 written by Germany and published by Fred B. Rothman. This book was released on 1979 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :International Monetary Fund. European Dept. Publisher :International Monetary Fund ISBN 13 : Total Pages :92 pages Book Rating :4.4/5 (2 download)
Book Synopsis Germany by : International Monetary Fund. European Dept.
Download or read book Germany written by International Monetary Fund. European Dept. and published by International Monetary Fund. This book was released on 2024-07-18 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: The economy contracted in 2023 due to high energy prices and interest rates. Headline inflation has fallen sharply as end-user energy prices have stabilized, but core inflation remains somewhat stickier, driven by services. Falling inflation and tight labor markets have turned real wage growth positive. High interest rates have boosted bank profitability, but part of this increase is likely temporary. High interest rates have exposed vulnerabilities in banks’ financing of commercial real estate activity.
Book Synopsis The Commercial Code for the German Empire by : Germany
Download or read book The Commercial Code for the German Empire written by Germany and published by . This book was released on 1900 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Germany, 1945-1990 by : J?rgen Weber
Download or read book Germany, 1945-1990 written by J?rgen Weber and published by Central European University Press. This book was released on 2004-01-01 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers lively description and convincing interpretation of the most significant events, cruces and ongoing themes in German history from the end of the Second World War up to the present. The chronologies that accompany each chapter record the most important dates, facts and names occurring in the narrative. Jurgen Weber's text supplies the reader with a combination of vivid descriptive history, easily absorbed chronology, and a reliable reference work for the parallel lives of the two Germanies, a product of the Cold War. Weber describes in a clear and reader-friendly manner the history of Germany since 1945. The narrative begins with the period of the allied occupation and progresses through the diverse developments in East and West Germany up to the Federal Republic of today. The most important events, cruces and ongoing themes of the last fifty years are not only succinctly and vividly presented and interpreted, they are also placed in the context of international political developments. Each chapter is accompanied by a chronology featuring the most significant dates and facts relating to the period it covers. The last chapter gives a summary of what happened after 1990 and on present and future political problems of German reunification.
Download or read book The Accountant written by and published by . This book was released on 1928 with total page 968 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :International Monetary Fund. Monetary and Capital Markets Department Publisher :International Monetary Fund ISBN 13 :149832987X Total Pages :304 pages Book Rating :4.4/5 (983 download)
Book Synopsis Germany by : International Monetary Fund. Monetary and Capital Markets Department
Download or read book Germany written by International Monetary Fund. Monetary and Capital Markets Department and published by International Monetary Fund. This book was released on 2016-06-30 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper provides assessment of the current state of the implementation of the Basel Core Principles for Effective Banking Supervision in Germany. Since the last Financial Sector Assessment Program (FSAP), German banking supervision has undergone profound changes, with approval of the Capital Requirements Regulation (CRR) and Directive (CRD IV), establishment of the European Banking Authority, and creation of the Single Supervisory Mechanism. The last FSAP (2011) found banking system supervision to be generally sound with some areas in need of improvement—although some of these issues have been addressed, others remain. While supervisory landscape in Germany evolves, it is crucial that supervisors communicate their expectations to banks and develop guidelines and regulations that can be used to substantiate enforceable measures.
Book Synopsis Semiannual Report to the Congress by : United States. Foreign Claims Settlement Commission
Download or read book Semiannual Report to the Congress written by United States. Foreign Claims Settlement Commission and published by . This book was released on 1963-12 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Semiannual Report to the Congress - Foreign Claims Settlement Commission of the United States by : United States. Foreign Claims Settlement Commission
Download or read book Semiannual Report to the Congress - Foreign Claims Settlement Commission of the United States written by United States. Foreign Claims Settlement Commission and published by . This book was released on with total page 864 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Congress. House. Committee on Interstate and Foreign Commerce Publisher : ISBN 13 : Total Pages :1528 pages Book Rating :4.3/5 (91 download)
Book Synopsis Hearings by : United States. Congress. House. Committee on Interstate and Foreign Commerce
Download or read book Hearings written by United States. Congress. House. Committee on Interstate and Foreign Commerce and published by . This book was released on 1953 with total page 1528 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Power of Standards by : Jean-Christophe Graz
Download or read book The Power of Standards written by Jean-Christophe Graz and published by Cambridge University Press. This book was released on 2019-07-11 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt: Examines a new form of power in contemporary global political economy, focusing on the hybrid authority of standards in the globalisation of services. This book is also available as Open Access.
Book Synopsis Comparative law of matrimonial property by : Albert Kenneth Roland Kiralfy
Download or read book Comparative law of matrimonial property written by Albert Kenneth Roland Kiralfy and published by Brill Archive. This book was released on 1972-12-31 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Economic Consequences of German Reunification by : Gerhard Pohl
Download or read book Economic Consequences of German Reunification written by Gerhard Pohl and published by World Bank Publications. This book was released on 1991 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: Did the "big bang" approach work or would gradual change have been more appropriate? Which measures have worked and which have not?
Author :United States. Congress. Senate. Committee on the Judiciary. Subcommittee to Examine and Review the Administration of the Trading with the Enemy Act Publisher : ISBN 13 : Total Pages :704 pages Book Rating :4.:/5 (319 download)
Book Synopsis Return of Confiscated Property by : United States. Congress. Senate. Committee on the Judiciary. Subcommittee to Examine and Review the Administration of the Trading with the Enemy Act
Download or read book Return of Confiscated Property written by United States. Congress. Senate. Committee on the Judiciary. Subcommittee to Examine and Review the Administration of the Trading with the Enemy Act and published by . This book was released on 1956 with total page 704 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considers (84) S. 854, (84) S. 995, (84) S. 1405, (84) S. 2227, (84) S. 3507, (84) S. 3114, (84) S. 3115.
