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Immaterielle Vermogenswerte
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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.
Book Synopsis Intellectual Capital in German Non-profit Organisations by : Katrin Blankenburg
Download or read book Intellectual Capital in German Non-profit Organisations written by Katrin Blankenburg and published by Springer. This book was released on 2017-09-01 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book describes how non-profit organisations (NPOs) communicate what they constitute, signal success and display sustainability in order to convince stakeholders to provide essential resources. Reports on intellectual capital offer a worthwhile approach. Based on empirical research, the book highlights the essential resources for NPOs and on the demand imposed on organisations, as well as the dependencies of those resources and demands. This insight helps NPOs to provide necessary information while keeping the disclosure to a minimum and thus not giving away possible competitive advantages. Further, the status-quo of IC disclosure in Germany is presented and a theoretical framework for the motivation for NPOs to disclose information on their IC is presented. Researchers will find these findings a solid foundation for further research. Finally, a framework for the disclosure of intellectual capital is provided to support practitioners.
Book Synopsis Intangible Values in Financial Accounting and Reporting by : Stephan Grüber
Download or read book Intangible Values in Financial Accounting and Reporting written by Stephan Grüber and published by Springer. This book was released on 2014-07-18 with total page 554 pages. Available in PDF, EPUB and Kindle. Book excerpt: Academics and practitioners argue that intangible values have become significant value drivers of today’s economy. Major production inputs no longer comprise of property, plant and equipment, but rather of brands, knowledge and other technological innovation. Based on this notion, information on such phenomena is supposedly crucial for existing and potential capital providers in making decisions whether to allocate resources to a company. This thesis examines the information use and needs of financial analysts with respect to intangible values. The purpose is to shed light on the usefulness of such information from the perspective of one of the primary user groups of IFRSs.
Book Synopsis Innovation Empowerment in Construction 4.0 by the CDR-Approach by : Bianca Christina Weber-Lewerenz
Download or read book Innovation Empowerment in Construction 4.0 by the CDR-Approach written by Bianca Christina Weber-Lewerenz and published by Springer Nature. This book was released on with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Wirtschaftsenglisch-Wörterbuch by : Theodor Van Bernem
Download or read book Wirtschaftsenglisch-Wörterbuch written by Theodor Van Bernem and published by Walter de Gruyter GmbH & Co KG. This book was released on 2014-09-01 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt: Die Dynamik der ökonomischen Entwicklung spiegelt sich in der ständigen Weiterentwicklung und Verfeinerung der Wirtschaftssprache wieder. Ebenso wie moderne, zukunftsorientierte Unternehmen nur noch in weltwirtschaftlichen Maßstäben planen und handeln, findet der wirtschaftswissenschaftliche und praktische Austausch zu einem immer größer werdenden Teil in internationalen Zusammenhänge statt. Der Leser wirtschaftswissenschaftlicher Fachliteratur stellt bald fest, daß die ständige zunehmende Fülle von Zeitschriften und Monographien zu einem bedeutenden Teil in englischer Sprache erscheint, die auch die Grundlage für einen "grenzlosen" fachwissenschaftlichen Diskurs darstellt. Der Einfluß der angloamerikanischen Forschung auf die Wirtschaftswissenschaften und die veröffentlichte Literatur ist dabei unübersehbar. Aus diesem Grunde ist das vorliegende Wörterbuch, das Studenten, Dozenten und Praktikern eine Hilfe für die Bewältigung der aktuellen Fachliteratur an die Hand gibt, speziell auf den amerikanischen Bereich zugeschnitten, wobei berücksichtigt wird, daß das Studium der Wirtschaftswissenschaften in zunehmenden Maße tätigkeitsfeldorientiert betrieben wird. Das Lexikon geht knapp aber gezielt auf wirtschaftswissenschaftliche Belange ein. In diesem Sinne ergänzt es bereits vorhandene Lexika, ohne sie zu ersetzen. Es ist das Ergebnis einer engen Kooperation zwischen Hochschullehrern, wissenschaftlichen Mitarbeitern und engagierten Studenten aus dem Integrierten Auslandsstudium.
Book Synopsis Kennzahlen IFRS-Abschluss by : Inge Wulf
Download or read book Kennzahlen IFRS-Abschluss written by Inge Wulf and published by John Wiley & Sons. This book was released on 2013-03-25 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: IFRS-Kennzahlen im praktischen Pocketformat in Deutsch und Englisch. Das Business Fachbuch "Kennzahlen IFRS-Abschluss" beinhaltet, jeweils in Deutsch und Englisch, zu jeder IFRS-Kennzahl: - die Formel - Erläuterung der Aussagekraft der Kennzahl - Vor- und Nachteile der Anwendung der Kennzahl - Rechenbeispiele - Zusammenhang zu anderen Kennzahlen - Bedeutungsvergleich HGB/IFRSInklusive Stichwortverzeichnis mit allen IFRS-Kennzahlen in Deutsch und Englisch.
Book Synopsis The Handbook of Public Sector Communication by : Vilma Luoma-aho
Download or read book The Handbook of Public Sector Communication written by Vilma Luoma-aho and published by John Wiley & Sons. This book was released on 2020-02-07 with total page 642 pages. Available in PDF, EPUB and Kindle. Book excerpt: A multidisciplinary collection on global public entity strategic communication Research into public sector communication investigates the interaction between public and governmental entities and citizens within their sphere of influence. Today’s public sector organizations are operating in environments where people receive their information from multiple sources. Although modern research demonstrates the immense impact public entities have on democracy and societal welfare, communication in this context is often overlooked. Public sector organizations need to develop “communicative intelligence” in balancing their institutional agendas and aims of public engagement. The Handbook of Public Sector Communication is the first comprehensive volume to explore the field. This timely, innovative volume examines the societal role, environment, goals, practices, and development of public sector strategic communication. International in scope, this handbook describes and analyzes the contexts, policies, issues, and questions that shape public sector communication. An interdisciplinary team of leading experts discusses diverse subjects of rising importance to public sector, government, and political communication. Topics include social exchange relationships, crisis communication, citizen expectations, measuring and evaluating media, diversity and inclusion, and more. Providing current research and global perspectives, this important resource: Addresses the questions public sector communicators face today Summarizes the current state of public sector communication worldwide Clarifies contemporary trends and practices including mediatization, citizen engagement, and change and expectation management Addresses global challenges and crises such as corruption and bureaucratic roadblocks Provides a framework for measuring communication effectiveness Requiring minimal prior knowledge of the field, The Handbook of Public Sector Communication is a valuable tool for academics, students, and practitioners in areas of public administration, public management, political communication, strategic and organizational communication, and related fields such as political science, sociology, marketing, journalism, and globalization studies.
Book Synopsis Termination of the Occupation Regime in the Federal Republic of Germany by :
Download or read book Termination of the Occupation Regime in the Federal Republic of Germany written by and published by . This book was released on 1956 with total page 1588 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis United States Treaties and Other International Agreements by : United States
Download or read book United States Treaties and Other International Agreements written by United States and published by . This book was released on 1956 with total page 1584 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Treaties and Other International Acts Series by :
Download or read book Treaties and Other International Acts Series written by and published by . This book was released on 1946 with total page 1938 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Agricultural Statistics written by and published by . This book was released on 1956 with total page 1590 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Management of Technology Innovation and Value Creation by : Mostafa Hashem Sherif
Download or read book Management of Technology Innovation and Value Creation written by Mostafa Hashem Sherif and published by World Scientific. This book was released on 2008 with total page 447 pages. Available in PDF, EPUB and Kindle. Book excerpt: The International Association for Management of Technology (IAMOT) is one of the largest scientific associations dealing with the education, research and application of management of technology. The annual conferences held by IAMOT assemble the most important scientists and experts in the field. The 16th conference held in 2007 included papers by experts from 32 countries. This book compiles the best of those papers presented at the conference. It covers topics and issues related to the knowledge economy, commercialization of knowledge, green technologies, and sustainable development.
Book Synopsis Leveraging Patents Financially by : Dominic de Vries
Download or read book Leveraging Patents Financially written by Dominic de Vries and published by Springer Science & Business Media. This book was released on 2012-02-02 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on expert interviews and a large-scale survey, Dominic de Vries provides one of the first in-depth empirical studies into how patents contribute to companies’ access to external financial sources. He identifies and analyses the actual extent and influence factors of financial patent utilization across company size clusters and patent-intensive industry sectors in Germany.
Book Synopsis Principles of Group Accounting under IFRS by : Andreas Krimpmann
Download or read book Principles of Group Accounting under IFRS written by Andreas Krimpmann and published by John Wiley & Sons. This book was released on 2015-03-17 with total page 852 pages. Available in PDF, EPUB and Kindle. Book excerpt: A professional perspective to implementing IFRS 10, 11, and 12 The new International Financial Reporting Standards (IFRS) 10, 11, and 12 are changing group accounting for many businesses. As business becomes increasingly global, more and more firms will need to transition using the codes and techniques described in Principles of Group Accounting under IFRS. This book is a practical guide and reference to the standards related to consolidated financial statements, joint arrangements, and disclosure of interests. Fully illustrated with a step-by-step case study, Principles of Group Accounting under IFRS is equally valuable as an introductory text and as a reference for addressing specific issues that may arise in the process of consolidating group accounts. The new international standards will bring about significant changes in group reporting, and it is essential for accountants, auditors, and business leaders to understand their implications. Author Andreas Krimpmann is an internationally recognized authority on the transition from GAAP to IFRS, and this new text comes packaged with GAAP/IFRS comparison resources that will help make the changes clear. Other bonus resources include an Excel-based consolidation tool, checklists, and a companion website with the latest information. Learn about: Definitions, requirements, processes, and transition techniques for IFRS 10, 11, and 12 covering group level accounting Practical implementation strategies demonstrated through a clear case study of a midsize group Key concepts related to consolidated financial statements, joint ventures, management consolidation, and disclosure of interests Comparisons between GAAP and IFRS to clarify the required changes for international firms Whatever stage of the consolidation process you are in, you will appreciate the professional perspective in Principles of Group Accounting under IFRS.
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
Book Synopsis Innovation and International Corporate Growth by : Alexander Gerybadze
Download or read book Innovation and International Corporate Growth written by Alexander Gerybadze and published by Springer Science & Business Media. This book was released on 2010-07-17 with total page 445 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research and development (R&D) as well as innovation are the drivers of change and the key determinants of growth in many industry and service sectors. In spite of the financial turmoil and restructuring of the world economy after 2008, investment in R&D is expected to grow further. Innovation competence will continue to be a major success factor for internationally operating companies. The book presents a state-of-the-art account of innovation management and the role of R&D and innovation strategy for corporate growth and renewal. It follows a top-down approach starting from corporate strategy, and describes the effective integration of corporate R&D, business unit projects and operational performance improvements. The book offers portraits of leading innovators and high-performing corporations and provides a rich collection of best-practice examples.
Book Synopsis English-Deutsch by : Hans-Joerg Salízites
Download or read book English-Deutsch written by Hans-Joerg Salízites and published by Walter de Gruyter GmbH & Co KG. This book was released on 2015-06-03 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt: Die Kombination von Wirtschaft und Recht ist insbesondere für Unternehmen, Übersetzer und Wirtschafts- bzw. Jurastudenten von starkem Interesse. Das Lexikon ist in vieljähriger Arbeit von einem Profi seines Fachs zusammengestellt worden. Es hat sich einen Platz im Handapparat vieler Nachfrager in kurzer Zeit erobert.
