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Eine Analytische Betrachtung Der Auswirkungen Von Ifrs 11 Auf Die Vermogens Und Ertragslage In Der Konzernberichterstattung Ausgewahlter Borsennotierter Unternehmen
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Book Synopsis Eine analytische Betrachtung der Auswirkungen von IFRS 11 auf die Vermögens- und Ertragslage in der Konzernberichterstattung ausgewählter börsennotierter Unternehmen by : Markus Schenk
Download or read book Eine analytische Betrachtung der Auswirkungen von IFRS 11 auf die Vermögens- und Ertragslage in der Konzernberichterstattung ausgewählter börsennotierter Unternehmen written by Markus Schenk and published by GRIN Verlag. This book was released on 2015-03-26 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt: Masterarbeit aus dem Jahr 2015 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Wissenschaftliche Hochschule Lahr, Veranstaltung: internationale Rechnungslegung, Sprache: Deutsch, Abstract: Der IFRS 11 legt neue Grundsätze für Unternehmen zur internationalen Rechnungslegung fest. Zum einen werden die neuen Abgrenzungen anhand von Rechten an Vermögenswerten und Pflichten aus Schulden von Joint Arrangements dargestellt. Zum anderen werden die daraus resultierende Bilanzierung im Einzel- und Konzernabschluss, sowie genaue Begriffsdefinitionen festgelegt. Eine elementare Veränderung, die sich durch den Standard ergibt ist, dass die Quotenkonsolidierung wegfällt. Aus diesem Grund stellt sich die Frage, ob es hierdurch Auswirkungen auf die Vermögens- und Ertragslage der Unternehmen gibt. Im Folgenden soll durch eine Simulation geprüft werden, ob und wie stark sich Auswirkungen auf bestimmte Kennzahlen von börsennotierten Unternehmen des MDAX ergeben. In folgender Arbeit wird der IFRS 11 vereinfacht auch als „der Standard“ bezeichnet.
Book Synopsis The Impact of 9/11 on Business and Economics by : M. Morgan
Download or read book The Impact of 9/11 on Business and Economics written by M. Morgan and published by Springer. This book was released on 2009-08-31 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Impact of 9/11 on Business and Economics is the second volume of the six-volume series The Day that Changed Everything? edited by Matthew J. Morgan. The series brings together from a broad spectrum of disciplines the leading thinkers of our time to reflect on one of the most significant events of our time.
Book Synopsis The Effect of Foreign Aid in Promoting Economic Growth in Zambia (1986 - 2018) by : Daniel Tonga
Download or read book The Effect of Foreign Aid in Promoting Economic Growth in Zambia (1986 - 2018) written by Daniel Tonga and published by GRIN Verlag. This book was released on 2020-01-23 with total page 85 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master's Thesis from the year 2019 in the subject Economics - Case Scenarios, University of Lusaka (University of Lusaka UNILUS), course: Economics and Finance, language: English, abstract: This research study has analyzed the effects of foreign aid in promoting economic growth in Zambia. The study used available data in Zambia from 1986 – 2018. The study adopted the ARDL model for investigating the short and long time relationship between foreign aid and Gross Domestic Product GDP. The hypothesis of foreign aid having an effect on economic growth was explored and examined. This study sought to archive the following objectives: To establish whether there is a connection between foreign aid and economic growth in Zambia and determine whether foreign aid significantly contributed to Zambia’s economic growth in the period under review. For policy implications, this study also analyzed the determinant of economic growth in Zambia over the same period. The results clearly revealed a positive relationship between foreign aid and Zambia’s economic growth in a given period that was under investigation. The findings in this study affirm that foreign aid may be important in promoting economic growth. This study also asserts that foreign aid may be effective in improving the quality and lives of people if used effectively. Thus, the outcome of this study recommends that foreign aid be directed towards the promotion of investment because its proper use can promote and boots the country’s economic growth. For policy implications, this study also found that independent variables such as Foreign Direct Investment FDI, Population Growth, Government Expenditure and Consumer Price Index as important and determinants of economic growth in Zambia over the same period. Thus, this study found that important drivers of economic growth included foreign aid inflow, population growth, investment whilst government expenditure and inflation affected GDP negatively, thus their impact was insignificant and negligible. This study furthers found efficiency and effectiveness of programs by government supported by foreign aid being effective to promote growth, hence, the reason why it is important for traditional donors to support government in many sectors.
Book Synopsis How Do Economic Sanctions Affect Foreign Direct Investments (FDI)? by : Liliya Kenzhebayeva
Download or read book How Do Economic Sanctions Affect Foreign Direct Investments (FDI)? written by Liliya Kenzhebayeva and published by GRIN Verlag. This book was released on 2020-09-07 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: Literature Review from the year 2020 in the subject Economics - International Economic Relations, grade: A, City University of New York City College (CCNY), course: International Relations, language: English, abstract: There are intense debates around effectiveness of economic sanctions in political economy. Sanctioned governments are being under pressure of travel bans, financial restrictions, military coercion, surviving in a difficult economic situations and being forced to change policies and seek compromises. It is well studied that economic coercions have a negative effects on target states economies, especially with military interventions. But what is the effect of sanctions for countries which impose those sanctions having FDI inflow in targeted economies? The main question of all collected articles is relationship between economic sanctions and foreign direct investment (FDI). The objective is to highlight how FDI has been negatively or positively affected in targeted countries and how investors benefit from FDI. All articles used literature reviews and empirical analyses based on time-series cross-national data. The critical analysis of the study will be divided into 3 categories: 1. Unilateral and bilateral sanctions which describe relations between a sender and a target 2. The role of third-party countries in terms of cooperation as allies or rivals who undertake the dominant position of a sender 3. Important aspects when sanctions are effective to be imposed such as aspect of time (short or long-run), a degree of economic pain (military or economic coercion), entry mode (through multilateral corporations or join ventures), competitiveness of firms and the value of exchange rate.
