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Einfuhrung In Den Jahresabschluss
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Book Synopsis Einführung in den Jahresabschluss und Buchführung by : Udo Mandler
Download or read book Einführung in den Jahresabschluss und Buchführung written by Udo Mandler and published by Oldenbourg Verlag. This book was released on 2009-01-01 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt: Das Lehrbuch ist eine leicht verständliche Einführung in das externe Rechnungswesen und richtet sich vor allem an Studierende der Betriebswirtschaft im ersten Studienjahr. Behandelt werden drei Themenbereiche: 1. Technik der doppelten Buchführung, 2. Jahresabschluss: Rechtsgrundlagen, Bestandteile, Bewertung, und 3. Jahresabschlussanalyse: Bilanz- und Ergebnisanalyse. Ziel des Lehrbuches ist es, in den Jahresabschluss einzuführen und begleitend die Buchungstechnik einzuüben. Dabei werden alle Abschlussteile erläutert, somit in Grundzügen auch die Kapitalflussrechnung und der Eigenkapitalspiegel. Der Schwerpunkt des Buches liegt auf der Darstellung der Gewinnermittlung, d.h. auf der Frage der Begründung und Ermittlung der Erträge und der Aufwandsarten. Außerdem wird auf den Zusammenhang von Jahresabschluss, Konzernabschluss und steuerrechtlicher Gewinnermittlung eingegangen.
Download or read book Jahresabschluss written by Kurt W. Koeder and published by . This book was released on 1994 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Jahresabschluss written by Kurt W. Koeder and published by . This book was released on 1990 with total page 115 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Jahresabschluss by : Karin Breidenbach
Download or read book Jahresabschluss written by Karin Breidenbach and published by . This book was released on 2004 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Einführung in den Jahresabschluss by : Horst Muschol
Download or read book Einführung in den Jahresabschluss written by Horst Muschol and published by . This book was released on 2015 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Jahresabschluss. by : Kurt Wolfgang Koeder
Download or read book Jahresabschluss. written by Kurt Wolfgang Koeder and published by . This book was released on 2003-03 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Einführung in die Buchführung und Bilanzierung by : Wolfgang Hufnagel
Download or read book Einführung in die Buchführung und Bilanzierung written by Wolfgang Hufnagel and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Bilanzrecht written by Kurt Göllert and published by . This book was released on 1991 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Buchführung und Jahresabschluss by : Norbert Zdrowomyslaw
Download or read book Buchführung und Jahresabschluss written by Norbert Zdrowomyslaw and published by . This book was released on 1993 with total page 453 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Distance, Rating Systems and Enterprise Finance by : Franz Flögel
Download or read book Distance, Rating Systems and Enterprise Finance written by Franz Flögel and published by Routledge. This book was released on 2018-07-27 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: In response to the credit crunch during the global financial crisis of 2007–2008, many have called for the re-establishment of regional banks in the UK and elsewhere. In this context, Germany’s regional banking system, with its more than 1,400 small and regional savings banks and cooperative banks, is viewed as a role model in the financing of small and medium-sized enterprises (SMEs). However, in line with the ‘death of distance’ debate, the universal application of ICT-based scoring and rating systems potentially obviates the necessity for proximity to reduce information asymmetries between banks and SMEs, calling into question the key advantage of regional banks. Utilising novel ethnographic findings from full-time participant observation and interviews, this book presents intimate insights into regional savings banks and compares their SME lending practices with large, nationwide-operating commercial banks in Germany. The ethnographic insights are contextualised by concise description of the three-pillar German banking system, covering bank regulation, structural and geographical developments, and enterprise finance. Furthermore, the book advances an original theoretical approach that combines classical banking theories with insights from social studies of finance on the (ontological) foundation of new realism. Ethnographic findings reveal varying distances of credit granting depending on the rating results, i.e. large banks allocate considerable credit-granting authority to local staff and therefore challenge the proximity advantages of regional banks. Nevertheless, by presenting case studies of lending to SMEs, the book demonstrates the ability of regional banks to capitalise on proximity when screening and monitoring financially distressed SMEs and explains why the suggestion that ICT can substitute for proximity in SME lending has to be rejected.
Book Synopsis Management Research by Practitioners by : Reno Symmank
Download or read book Management Research by Practitioners written by Reno Symmank and published by BoD – Books on Demand. This book was released on 2018-05-23 with total page 694 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook focus on management research by practitioners. The book would not have been possible without the German cohort 6, who set the forum for lively discussions and supported all researchers on their journey to its doctorate. The book is set up in three chapters. Chapter I"One of the main triggers for this thesis was my direct experience of the financial crisis, as it showed that many principles and assumptions that were believed to be "carved in stone" were challenged overnight. Investors lost confidence as Corporate Governance turned out to be very poor in reality, although companies consistently declared in their disclosures that they followed good Corporate governance guidelines". This section develops a Corporate governance reporting taxonomy, which can be used for electronic reporting and is the basis for the digitalisation in accounting. A mixed-method approach s applied which combines qualitative and quantitative research methods. Chapter II deals with an analysis of marketing process governance in multinational enterprises and is based on an empirical analysis of FT500 index corporations. The literature showed, that there is currently little substantial understanding of how activities and processes in marketing can be sourced and geographically relocated. However, there is substantial evidence in scholarly and managerial literature that marketing process reallocation is a subject of increasing attention for the last five years. Chapter III focus on out of stock situations (OOS) in retail stores. One of the major advantages of store-based retail formats is the availability of products. The unavailability of products is a major threat for store-based retail formats as OOS situations are considered to be some of the most displeasing occurrences for consumers, resulting in dissatisfaction. As avoiding or recovering from OOS situations are matters of allocating limited resources (e.g. staff, money) wherever they are most effective, this work recommends actions that retailers can take to manage OOS occurrences at store-based retail formats to increase consumer satisfaction. All three researcher describe in their reflexive diaries how thy managed to be sucessfull on their long jounrney to the finalisation of their thesis. We all three would also like to thank our supervisors and all of our contributors. Let the words speak for themselves.
Book Synopsis Bilanzen & Steuern der "Limited" (private company limited by shares) in Deutschland by : John Cleary
Download or read book Bilanzen & Steuern der "Limited" (private company limited by shares) in Deutschland written by John Cleary and published by BoD – Books on Demand. This book was released on 2008-09 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: Es gibt in Deutschland angeblich über 40.000 "Limiteds" - so eine Schätzung des DIHT. Genaue Zahlen hat niemand, aber sicher ist, dass die englische "Private Company Limited by Shares" im Anschluss an die jüngere Rechtsprechung des EuGH hierzulande bemerkenswerten Zulauf hat. Sie kann innerhalb von wenigen Tagen für ein paar Pfund gegründet werden, außer einer Briefkastenadresse in England ist nichts weiter erforderlich, der gesamte Geschäftsverkehr kann in Deutschland abgewickelt werden, ja, die "Limited" kann sogar ihren Sitz gänzlich hierher verlegen. Man vergisst in der Euphorie gerne, dass die "Limited" einer uns fremden Rechtsordnung verhaftet ist - und bleibt. So muss sie in jedem Fall u.a. nach englischem Recht und in englischer Sprache bilanzieren - unabhängig von ihrem Geschäftszweck und ihrem Sitz. Wer dafür einen englischen Steuerberater einsetzt, hat den Vorteil der niedrigen Gründungskosten schon sehr schnell verspielt. Wer nicht bilanziert und die Bilanzen beim englischen Register einreicht, verwirkt automatisch hohe Strafen. Das englische Recht ist hier wesentlich stringenter als das deutsche. Das Buch hilft, in den meisten Fällen der einfachen "Limited im Auslandseinsatz" die Schwelle zum englischen Bilanzrecht zu überwinden und leitet dazu an, in standardisierten Fällen die Bilanzen eigenständig zu erstellen. Dazu verwendet der Autor neben einer verständlichen Sprache zahlreiche Muster und Beispiele, die in Kombination mit den leicht verständlichen Erläuterungen in vielen Fällen bares Geld sparen können. Der Autor ist englischer Steuerberater mit langer Berufspraxis
Download or read book GWF; Das Gas- und Wasserfach written by and published by . This book was released on 1865 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Publisher :Soffer Publishing ISBN 13 :7456844097 Total Pages :79 pages Book Rating :4.4/5 (568 download)
Download or read book written by and published by Soffer Publishing. This book was released on with total page 79 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Handbuch Zum Deutsch-Amerikanischen Doppelbesteuerungsabkommen by : Helmut Debatin
Download or read book Handbuch Zum Deutsch-Amerikanischen Doppelbesteuerungsabkommen written by Helmut Debatin and published by . This book was released on 1990 with total page 1082 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Jahresbericht Ophthalmologie written by and published by . This book was released on 1925 with total page 638 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis International Financial Reporting Standards (Ifrs) 2014 by :
Download or read book International Financial Reporting Standards (Ifrs) 2014 written by and published by John Wiley & Sons. This book was released on 2014 with total page 1320 pages. Available in PDF, EPUB and Kindle. Book excerpt: This compact book contains all the official International Financial Reporting Standards (IFRS), International Accounting Standards (IAS) and Interpretations (SICs, IFRICs), approved by the EU and thus mandatory for companies operating in capital markets. The standards are listed synoptically in English and German, allowing a comparison with the English original, which is important in questions of interpretation. A handy reference for accountants, tax advisors, IFRS consultants, and companies applying IFRS. Can only be sold within the EU.