Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Bilanzrechtsmodernisierungsgesetz Und Dessen Auswirkung Auf Das Massgeblichkeitsprinzip
Download Bilanzrechtsmodernisierungsgesetz Und Dessen Auswirkung Auf Das Massgeblichkeitsprinzip full books in PDF, epub, and Kindle. Read online Bilanzrechtsmodernisierungsgesetz Und Dessen Auswirkung Auf Das Massgeblichkeitsprinzip ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Book Synopsis Bilanzrechtsmodernisierungsgesetz und dessen Auswirkung auf das Maßgeblichkeitsprinzip by : Najim Al-furcate
Download or read book Bilanzrechtsmodernisierungsgesetz und dessen Auswirkung auf das Maßgeblichkeitsprinzip written by Najim Al-furcate and published by diplom.de. This book was released on 2010-10-25 with total page 71 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Einleitung: Die zunehmende internationale Ausrichtung und wirtschaftliche Verflechtung von Unternehmen zwingt diese faktisch dazu sich nach den international anerkannten Rechnungslegungsstandards der International Financial Reporting Standards (IFRS) und den United States-Generally Accepted Accounting Principles (US-GAAP) zu präsentieren. Bereits heute sind kapitalmarktorientierte konsolidierungspflichtige Unternehmen nach Handelsgesetzbuch (HGB) dazu verpflichtet, eine Konzernbilanz nach den internationalen Rechnungslegungsstandards aufzustellen. Der deutsche Gesetzgeber sieht sich nicht zuletzt durch die Umsetzung von europäischen Richtlinien sondern vielmehr durch den faktischen internationalen Druck gezwungen eine deutsche Bilanzierungsgrundlage in Annäherung an die IFRS zu schaffen, ohne die Eckpunkte des HGB- Bilanzrechts aufzugeben. Die Reformierung der deutschen Rechnungslegung wird subsumiert unter dem Begriff des Bilanzrechtsmodernisierungsgesetzes (BilMoG). Konzeptionell unterscheiden sich die Rechnungslegungsstandards IFRS und HGB in folgenden Punkten: Die internationalen Rechnungslegungsstandards beruhen in erster Linie auf dem Gedanken der reinen Informationsvermittlung. Der auf dem Vorsichtsprinzip orientierte Einzelabschluss nach HGB hingegen dient der Ausschüttungsbemessung und ist Grundlage für die steuerliche Gewinnermittlung. Die steuerliche Gewinnermittlung basiert historisch auf dem über 100-jährigen so genannten (sog.) Maßgeblichkeitsprinzip wonach die Grundsätze ordnungsgemäßer Buchführung (GoB), in aller Regel in Form der §§ 238 ff. HGB, grundsätzlich auch für die steuerliche Gewinnermittlung maßgeblich sind. Die durch das BilMoG vorgenommen Änderungen im Bereich der Ansatz-, Ausweis- und Bewertungsvorschriften haben insofern also auch eine direkte Auswirkung auf die steuerlichen Gewinnermittlung. Diese Arbeit befasst sich daher mit dem Bilanzrechtsmodernisierungsgesetz und dessen Auswirkung auf das Maßgeblichkeitsprinzip. Das Thema der Arbeit ist gerade im Hinblick auf das weitere Fortbestehen des Prinzips, die in der Praxis von kleinen und mittleren Unternehmen (KMU) dadurch ermöglichte Einheitsbilanz und eines eventuellen eigenständigen Bilanzsteuerrechts von großer Bedeutung. Gang der Untersuchung: Die Arbeit setzt sich, abgesehen von der Einleitung, der Zusammenfassung und der kritischen Würdigung, aus drei großen Themenkomplexen zusammen. Zu Anfang werden die Hintergründe und Eckpunkte des BilMoG [...]
Book Synopsis Management Through Accounts by : James Harris Bliss
Download or read book Management Through Accounts written by James Harris Bliss and published by . This book was released on 1924 with total page 880 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accounting Theory by : John Asmus Christensen
Download or read book Accounting Theory written by John Asmus Christensen and published by Irwin/McGraw-Hill. This book was released on 2003 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text covers both financial and managerial accounting theory with a strong emphasis on accounting information systems. It examines the challenges faced by accounting information users and preparers, and the role accounting information systems play.
Book Synopsis Global History of Accounting, Financial Reporting and Public Policy by : Gary J. Previts
Download or read book Global History of Accounting, Financial Reporting and Public Policy written by Gary J. Previts and published by Emerald Group Publishing. This book was released on 2012-07-17 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way.
Book Synopsis The Firm as an Entity by : Yuri Biondi
Download or read book The Firm as an Entity written by Yuri Biondi and published by Routledge. This book was released on 2007-04-12 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book enhances current economic understanding of the firm as an institution and an organization, looking beyond the narrow boundaries of neoclassical economics to an interdisciplinary approach based on accounting and law as well as economics itself. It represents the first synthesis of the authors' research work on the subject and provides the groundwork for the development of a comprehensive framework centred on the firm as an entity. The volume starts with a synthesis and a critique of the current state of the different economic theories of the firm and further develops them through new insights and neglected lessons from different traditions of thought. The economic theory and analysis of the firm is given new life here by looking at the firm as a whole: as an institution and an organization, which has special functions and a distinct role in the economy and society.
Author :Peter Ove Christensen Publisher :Springer Science & Business Media ISBN 13 :0387265996 Total Pages :675 pages Book Rating :4.3/5 (872 download)
Book Synopsis Economics of Accounting by : Peter Ove Christensen
Download or read book Economics of Accounting written by Peter Ove Christensen and published by Springer Science & Business Media. This book was released on 2006-03-30 with total page 675 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an integrated, technical exposition of key concepts in agency theory, with particular emphasis on analyses of the economic consequences of the characteristics of contractible performance measures, such as accounting reports. It provides a succinct source for learning the fundamentals of the economics of incentives. It will appeal to accounting researchers as well as those in other disciplines who are interested in the economics of management incentives.
Book Synopsis Accounting and Business Economics by : Yuri Biondi
Download or read book Accounting and Business Economics written by Yuri Biondi and published by Routledge. This book was released on 2013-04-02 with total page 530 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.
Book Synopsis Practical Handbook for the Marketing of Foreign Investment Funds in Germany by : Kathrin Schmidt
Download or read book Practical Handbook for the Marketing of Foreign Investment Funds in Germany written by Kathrin Schmidt and published by Diplomica Verlag. This book was released on 2010-07 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt: This practical handbook gives a comprehensive legal overview of regulatory issues for non-German investment companies which intend to sell the units of their investment funds in Germany. It provides useful legal information for entering the German market. The authors explain the conditions in which non-German investment products come within the scope of the German Investment Act (regulated investment funds). This book assists the readers in distinguishing between the strict boundaries of private placements and the wider rules of public distribution. Readers are provided with a legal overview in relation to the private placement of regulated investment funds, including hedge funds. This book also deals with the notification of UCITS ('Undertakings for Collective Investment in Transferable Securities' which comply with the UCITS Directive 85/611/EEC) with the Bundesanstalt fr Finanzdienstleistungsaufsicht (BaFin) for public distribution in Germany, and sets out an investment company's regulatory reporting and information duties to German unitholders and the BaFin subsequent to a notification for public distribution. The authors explain distribution and marketing rules which apply to foreign regulated investment funds in Germany. They outline the licence requirements for foreign distributors. Consumer-related issues, such as rights of revocation, consumer information and prospectus liability are also covered. This handbook sets out the requirements for listing Exchange Traded Funds on a German stock exchange and deals with continuing listing obligations and the inclusion of foreign investment funds in stock exchange trading without the issuer's consent.
Book Synopsis Culture and Leadership Across the World by : Jagdeep S. Chhokar
Download or read book Culture and Leadership Across the World written by Jagdeep S. Chhokar and published by Routledge. This book was released on 2007-04-05 with total page 1484 pages. Available in PDF, EPUB and Kindle. Book excerpt: Culture and Leadership Across the World: The GLOBE Book of In-Depth Studies of 25 Societies is the second major publication of GLOBE (Global Leadership and Organizational Behavior Effectiveness), a groundbreaking, large-scale project on international management research featuring contributions from nearly 18,000 middle managers from 1,000 organizat
Book Synopsis The Routledge Companion to Fair Value in Accounting by : Gilad Livne
Download or read book The Routledge Companion to Fair Value in Accounting written by Gilad Livne and published by Routledge. This book was released on 2018-06-13 with total page 757 pages. Available in PDF, EPUB and Kindle. Book excerpt: The concept of "fair value" marked a major departure from traditional cost accounting. In theory, under this approach a balance sheet that better reflects the current value of assets and liabilities. Critics of fair value argue that it is less useful over longer time frames and prone to distortion by market inefficiencies resulting in procyclicality in the financial system by exacerbating market swings. Comprising contributions from a unique mixture of academics, standard setters and practitioners, and edited by internationally recognized experts, this book, on a controversial and intensely debated topic, is a comprehensive reference source which: examines the use of fair value in international financial reporting standards and the US standard SFAS 157 Fair Value Measurement, setting out the case for and against looks at fair value from a number of different theoretical and practical perspectives, including a critical review of the merits and arguments against the use of fair value accounting explores fair value accounting in practice, involvement in the Great Financial Crisis, implications for managerial reporting discretion, compensation and investment This volume is an indispensable reference that is deserving of a place on the bookshelves of both libraries and all those working in, studying, or researching the areas of international accounting, financial accounting and reporting.
Book Synopsis Business Taxation and Financial Decisions by : Deborah Schanz
Download or read book Business Taxation and Financial Decisions written by Deborah Schanz and published by Springer Science & Business Media. This book was released on 2010-10-17 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: Managerial decisions are considerably influenced by taxes: e.g. the choice of location, buying or leasing decisions, or the proper mix of debt and equity in the company's capital structure increasingly demand qualified employees in an economic environment that is becoming more and more complex. Due to the worldwide economic integration and constant changes in tax legislation, companies are faced with new challenges – and the need for information and advice is growing accordingly. This book's goal is to identify and quantify possible tax effects on companies' investment strategies and financing policies. It does not focus on details of tax law, but instead seeks to address students and practitioners focusing on corporate finance, accounting, investment banking and strategy consulting.
Book Synopsis The The Indirect Side of Direct Investment by : Jack M. Mintz
Download or read book The The Indirect Side of Direct Investment written by Jack M. Mintz and published by MIT Press. This book was released on 2010-08-06 with total page 203 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on a unique data set (MiDi) on German multinationals provided by the Deutsche Bundesbank in Frankfurt, Mintz and Weichenrieder confirm the prevalence of indirect financing structures for both outbound and inbound German investment. They find evidence of "treaty shopping!' to avoid withholding taxes (using a third country with more favorable tax rates as a conduit through which to route investments) and of "debt shifting." --
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.
Book Synopsis Measuring the Tax Burden on Capital and Labor by : Peter Birch Sørensen
Download or read book Measuring the Tax Burden on Capital and Labor written by Peter Birch Sørensen and published by MIT Press. This book was released on 2004 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: The highly complicated nature of modern tax codes mean economists and policy makers need simplified summary measures to understand how taxes affect the economy. Studies of what is known as the effective tax rate - that is, a measurement of the net amount of tax levied on certain economic activities - provide this sort of descriptive summary. With these estimates of effective tax rates, economists can look for evidence of how taxes affect economic behaviour and policy makers can evaluate whether the net outcome of all the different tax laws is in accord with their intentions. Globalisation, with its accompanying international mobility of capital and labor, has created a new use for estimates of the effective tax rate as policy makers seek to compare tax burdens in one country with those in another.
Book Synopsis Fundamental Tax Reform by : John W. Diamond
Download or read book Fundamental Tax Reform written by John W. Diamond and published by MIT Press. This book was released on 2008 with total page 567 pages. Available in PDF, EPUB and Kindle. Book excerpt: Papers presented at a conference held at the James A. Baker III Institute for Public Policy at Rice University, in Apr. 2006.
Book Synopsis Effective Tax Burden in Europe by : Otto H. Jacobs
Download or read book Effective Tax Burden in Europe written by Otto H. Jacobs and published by Physica. This book was released on 2002-02-26 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book summarises the results of a study on behalf of the European Commission. It presents estimates of effective average tax rates (EATR) in five EU Member States plus the USA. The main aim is to compare EATR on domestic investments by companies. A secondary aim is to work out the impact of the different tax drivers on the tax burden. The comparison is made in six stages: - Comparison of the EATR for a base case - Effects of alternative assumptions on the economic data - Comparative effects of the German tax reform from 1 January 2001 - Consequences of the most important tax reforms since 1995 - Effects of hypothetical tax reforms - Comparison with results obtained from other studies.
Book Synopsis International Trade in Services and Intangibles in the Era of Globalization by : Marshall B. Reinsdorf
Download or read book International Trade in Services and Intangibles in the Era of Globalization written by Marshall B. Reinsdorf and published by University of Chicago Press. This book was released on 2009-06-01 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: Quantitative measures of international exchange have historically focused on trade in tangible products or capital. However, services have recently become a larger portion of developed economies and international trade, and will only increase in the future. In International Trade in Services and Intangibles in the Era of Globalization, Marshall Reinsdorf and Matthew J. Slaughter examine new and emerging patterns of trade, especially the growing importance of transactions involving services or intangible assets such as intellectual property. A distinguished team of contributors analyzes the challenges involved in measuring trade in intangibles, the comparative advantages enjoyed by United States service industries, and the heightened international competition for jobs, capital investment, economic growth, and tax revenue that results from trade in services. This comprehensive volume will be necessary reading for scholars seeking to understand the rapidly changing global economy.
