Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Bilanzrechtsmodernisierungsgesetz Und Steuerliche Gewinnermittlung Aus Sicht Der Steuerplanung
Download Bilanzrechtsmodernisierungsgesetz Und Steuerliche Gewinnermittlung Aus Sicht Der Steuerplanung full books in PDF, epub, and Kindle. Read online Bilanzrechtsmodernisierungsgesetz Und Steuerliche Gewinnermittlung Aus Sicht Der Steuerplanung 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 steuerliche Gewinnermittlung aus Sicht der Steuerplanung by : Oxana Penz
Download or read book Bilanzrechtsmodernisierungsgesetz und steuerliche Gewinnermittlung aus Sicht der Steuerplanung written by Oxana Penz and published by Diplomica Verlag. This book was released on 2011-04 with total page 111 pages. Available in PDF, EPUB and Kindle. Book excerpt: Die Zielsetzung des vorliegenden Buches war es, die Auswirkungen des BilMoG auf die steuerliche Gewinnermittlung zu analysieren und deren Bedeutung für die Steuerplanung eines Unternehmens zu untersuchen. In diesem Zusammenhang wurden zunächst die handelsrechtlichen Änderungen, die steuerliche Relevanz besitzen, erläutert und die entsprechenden Folgen für die steuerliche Gewinnermittlung diskutiert. Des Weiteren wurden die Konsequenzen, die daraus für die Steuerplanung resultieren, in Form von neuen steuergestalterischen Möglichkeiten sowie neuen Planungsproblemen aufgezeigt. Im Laufe der Untersuchung ließ sich feststellen, dass die durch das BilMoG geänderte Gewichtung von Handelsbilanzzwecken zu den wesentlichen Auswirkungen auf die steuerliche Gewinnermittlung geführt hat. Durch die Aufgabe der umgekehrten Maßgeblichkeit werden die neuen Spielräume sowohl im Hinblick auf eine eigenständige Steuerbilanzpolitik als auch in Hinsicht auf die Optimierung der Konzernsteuerquote eröffnet. Einige handelsrechtliche Änderungen wie z. B. die Neuerungen im Bereich der Bilanzierung eigener Anteile haben aufgrund des Fortbestands materieller Maßgeblichkeit steuerliche Auswirkungen. Durch die nicht verpflichtend ausgestalteten handelsrechtlichen Neuerungen in Hinsicht auf Bewertungseinheiten wurde ein faktisches Wahlrecht zu deren bilanziellen Erfassung und damit zur Auslösung der steuerlichen Folgen geschaffen. So lassen sich sowohl das Jahresergebnis als auch die Steuerbelastung eines Unternehmens steuern. Ein neues Wahlrecht zur Einnahmen-Überschussrechnung i. S. des § 4 Abs. 3 EStG und einige Ermessensspielräume ergeben sich aus der größenabhängigen Befreiung von der handelsrechtlichen Buchführungs- und Bilanzierungspflicht für Einzelkaufleute nach § 241a HGB n. F. Die geänderten handelsrechtlichen Regelungen haben auch unmittelbare steuerliche Auswirkungen hinsichtlich der Escape-Klausel im Rahmen der Zinsschranke nach § 4h EStG. Wesentliche bilanzpolitische Spielräume für die Verbesserung der Eigenkapitalquote eines Unternehmens eröffnen z. B. die sich aus den Übergangsvorschriften ergebenden Wahlrechte oder der Neukonzeption der Bilanzierung latenter Steuern. Das Volumen für die Abgrenzung aktiver latenter Steuern lässt sich durch die Gestaltungsansätze aus dem Zusammenwirken von Zins- und Verlustvorträgen erheblich erhöhen. Angesichts des bevorstehenden Übergangs auf das neue Bilanzrecht weisen die Untersuchungsergebnisse für ein Unternehmen eine große praktische Relevanz auf. Anhand der aufgezeigten steuerlichen Auswirkungen des BilMoG und der damit verbundenen neuen Gestaltungschancen und Risiken kann ein Unternehmen im Rahmen der Steuerplanung die Wirkungen der Veränderungen in der steuerlichen Gewinnermittlung auf die schon realisierten und geplanten Gestaltungsmaßnahmen des Unternehmens analysieren und unter der Beachtung von Zielsetzungen der gesamten Unternehmenspolitik neue individuelle Steuergestaltungsstrategien erarbeiten.
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 Brownian Motion by : Andreas Löffler
Download or read book The Brownian Motion written by Andreas Löffler and published by Springer. This book was released on 2019-07-03 with total page 125 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access textbook is the first to provide Business and Economics Ph.D. students with a precise and intuitive introduction to the formal backgrounds of modern financial theory. It explains Brownian motion, random processes, measures, and Lebesgue integrals intuitively, but without sacrificing the necessary mathematical formalism, making them accessible for readers with little or no previous knowledge of the field. It also includes mathematical definitions and the hidden stories behind the terms discussing why the theories are presented in specific ways.
Book Synopsis Stochastic Discounted Cash Flow by : Lutz Kruschwitz
Download or read book Stochastic Discounted Cash Flow written by Lutz Kruschwitz and published by Springer Nature. This book was released on 2020-02-28 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access book discusses firm valuation, which is of interest to economists, particularly those working in finance. Firm valuation comes down to the calculation of the discounted cash flow, often only referred to by its abbreviation, DCF. There are, however, different coexistent versions, which seem to compete against each other, such as entity approaches and equity approaches. Acronyms are often used, such as APV (adjusted present value) or WACC (weighted average cost of capital), two concepts classified as entity approaches. This book explains why there are several procedures and whether they lead to the same result. It also examines the economic differences between the methods and indicates the various purposes they serve. Further it describes the limits of the procedures and the situations they are best applied to. The problems this book addresses are relevant to theoreticians and practitioners alike.
Book Synopsis Risk-Based Tax Audits by : Munawer Sultan Khwaja
Download or read book Risk-Based Tax Audits written by Munawer Sultan Khwaja and published by World Bank Publications. This book was released on 2011-06-08 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Revenue administration is a major interface between the state and its citizens. A good revenue administration is, therefore, an important attribute of good government. As a result, in recent years, policy makers have become increasingly aware of the importance of policies that will promote business development while ensuring voluntary tax compliance. In the modern context, it is neither desirable nor feasible to examine or inspect every single taxpayer. The revenue administration, therefore, has to rely on effective management of compliance. Promoting voluntary compliance, achieved through a self-assessment system in which taxpayers comply with their tax obligations without intervention from tax officials, requires developing modern approaches to audits based on risk management. The impact of audits critically depends on a properly designed audit selection strategy focused on high-risk taxpayers to provide the most cost-effective outcome. This, in itself, contributes to promoting voluntary compliance. Risk-based country audits: approaches and country experiences are an important study of this critical revenue function of compliance management."--Publisher's website.
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 Operations Research Proceedings 2019 by : Janis S. Neufeld
Download or read book Operations Research Proceedings 2019 written by Janis S. Neufeld and published by Springer Nature. This book was released on 2020-09-24 with total page 734 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book gathers a selection of peer-reviewed papers presented at the International Conference on Operations Research (OR 2019), which was held at Technische Universität Dresden, Germany, on September 4-6, 2019, and was jointly organized by the German Operations Research Society (GOR) the Austrian Operations Research Society (ÖGOR), and the Swiss Operational Research Society (SOR/ASRO). More than 600 scientists, practitioners and students from mathematics, computer science, business/economics and related fields attended the conference and presented more than 400 papers in plenary presentations, parallel topic streams, as well as special award sessions. The respective papers discuss classical mathematical optimization, statistics and simulation techniques. These are complemented by computer science methods, and by tools for processing data, designing and implementing information systems. The book also examines recent advances in information technology, which allow big data volumes to be processed and enable real-time predictive and prescriptive business analytics to drive decisions and actions. Lastly, it includes problems modeled and treated while taking into account uncertainty, risk management, behavioral issues, etc.
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.
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:
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.
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.
Book Synopsis Capital Gains Taxation by : Michael Littlewood
Download or read book Capital Gains Taxation written by Michael Littlewood and published by Edward Elgar Publishing. This book was released on 2017-08-25 with total page 449 pages. Available in PDF, EPUB and Kindle. Book excerpt: Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods.
Book Synopsis Taxing the Digital Economy: the EU Proposals and Other Insights by : Pasquale Pistone
Download or read book Taxing the Digital Economy: the EU Proposals and Other Insights written by Pasquale Pistone and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Das neue Kartellgesetz by : Philipp Zurkinden
Download or read book Das neue Kartellgesetz written by Philipp Zurkinden and published by . This book was released on 2004 with total page 441 pages. Available in PDF, EPUB and Kindle. Book excerpt:
