Read Books Online and Download eBooks, EPub, PDF, Mobi, Kindle, Text Full Free.
Jahresabschluss Nach Handelsrecht Steuerrecht Und Internationalen Standards Ifrs
Download Jahresabschluss Nach Handelsrecht Steuerrecht Und Internationalen Standards Ifrs full books in PDF, epub, and Kindle. Read online Jahresabschluss Nach Handelsrecht Steuerrecht Und Internationalen Standards Ifrs ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Book Synopsis Jahresabschluss nach Handelsrecht, Steuerrecht und internationalen Standards (IFRS) by : Rudolf Heno
Download or read book Jahresabschluss nach Handelsrecht, Steuerrecht und internationalen Standards (IFRS) written by Rudolf Heno and published by Physica. This book was released on 2011-11-14 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Gegenstand dieses Lehrbuchs ist die Rechnungslegung für den Einzelabschluss von Unternehmen nach den deutschen handels- und steuerrechtlichen Vorschriften sowie nach den International Financial Reporting Standards (IFRS). Neben den Grundsätzen ordnungsmäßiger Buchführung und den entsprechenden IFRS-Rahmengrundsätzen wird schwerpunktmäßig die jeweilige Bewertungskonzeption dargestellt. Darüber hinaus werden die Bewertungsmethoden sowie Ansatz und Bewertung der einzelnen Positionen des Jahresabschlusses im jeweiligen Rechnungslegungssystem behandelt. Mit Hilfe zahlreicher Beispiele, Übersichten und Tabellen wird die schwierige Materie anschaulich erklärt. 71 Aufgaben mit ausführlichen Lösungen ermöglichen ein aktives Lernen mit unmittelbarer Selbstkontrolle und sichern so den Lernerfolg. Daher eignet sich das Buch auch ausgezeichnet zum Selbststudium.
Book Synopsis Jahresabschluss nach Handelsrecht, Steuerrecht und internationalen Standards (IAS/IFRS) by : Rudolf Heno
Download or read book Jahresabschluss nach Handelsrecht, Steuerrecht und internationalen Standards (IAS/IFRS) written by Rudolf Heno and published by . This book was released on 2002 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Investitionstheorie by : Herbert Hax
Download or read book Investitionstheorie written by Herbert Hax and published by . This book was released on 2004 with total page 535 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dieses Lehrbuch behandelt die Rechnungslegung von Unternehmen nach den deutschen handels- und steuerrechtlichen Vorschriften sowie nach den International Accounting Standards (IAS/IFRS). Neben den deutschen GrundsC$tzen ordnungsmC$Ciger Buchfuhrung und den fur die IAS geltenden RahmengrundsC$tzen wird schwerpunktmC$Cig die jeweilige Bewertungskonzeption dargestellt. Daruber hinaus wird aber auch die Bilanzierung und Bewertung der einzelnen Positionen des Jahresabschlusses im jeweiligen Rechnungslegungssystem vermittelt. Mit Hilfe zahlreicher Beispiele, Ubersichten und Tabellen wird die schwierige Materie anschaulich erklC$rt. 73 Aufgaben mit ausfuhrlichen LC6sungen ermC6glichen ein aktives Lernen mit unmittelbarer Selbstkontrolle und sichern so den Lernerfolg. Somit eignet sich das Buch auch ausgezeichnet zum Selbststudium.
Book Synopsis Foreign Currency Translation according to IAS 21 and IAS 39 in Consolidated Financial Statements considering intragroup Foreign Currency Hedging Strategies by : Chris Sebastian Heidrich
Download or read book Foreign Currency Translation according to IAS 21 and IAS 39 in Consolidated Financial Statements considering intragroup Foreign Currency Hedging Strategies written by Chris Sebastian Heidrich and published by diplom.de. This book was released on 2005-03-21 with total page 119 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Abstract: The paper deals with foreign currency translation under IAS/IFRS considering hedging strategies that help to minimize foreign currency exposures. It is broadly described, which currency exposures companies face, which basic hedging strategies exist and how they are accounted for in consolidated financial statements of international groups. After the foreign currency exposures are introduced and basic hedging strategies for each of these exposures are provided, the procedure of foreign currency translations according to IAS 21 (revised 2003) is introduced. The paper deals with the translation of transactions denominated in currencies other than the company s home currency as well as with the inclusion of foreign subsidiaries in the consolidated financial statements. Therefore, various examples are provided. As the topic of the thesis is foreign currency hedging, a closer look is taken on IAS 39 (revised 2003) which includes introduction of the three kinds of hedging and their accounting as required by IAS 39. Especially the links between IAS 21 and IAS 39 are pointed out and analyzed. Also the section dealing with IAS 39 provides various examples that make the reader understand the accounting and consolidation procedures. At the end, exposure drafts of the IASB dealing with IAS 39 are introduced and the possible effects are briefly mentioned. This paper also includes a case study, based on the example of a big Chilean incorporated Company. This case study provides the problems and possible solutions of foreign currency risks a real company faces as well as the related accounting issues. Furthermore, the case study shows, how foreign currency hedges are accounted for using other accounting principles (here Chilean GAAP) and which steps have to be taken to perform a reconciliation from Chilean GAAP to IFRS. As the thesis has been presented at a German university, all questions and important points are seen from both, a theoretic view and a practical view. It provides the reader a comprehensive knowledge of currency translation and hedge accounting and makes him able to understand where these two topics are linked and which problems related to this topic companies face when preparing (consolidated) financial statements under IFRS. Inhaltsverzeichnis:Table of Contents: AcknowledgementsI AbbreviationsV List of TablesVII 1.ntroduction1 2.Management of Foreign Currency Risks5 2.1Currency Exposures5 2.1.1General [...]
Book Synopsis Jahresabschluss nach Handelsrecht, Steuerrecht und internationalen Standards (IFRS) by : Rudolf Heno
Download or read book Jahresabschluss nach Handelsrecht, Steuerrecht und internationalen Standards (IFRS) written by Rudolf Heno and published by Physica. This book was released on 2009-10-15 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Thema des Lehrbuchs ist die Rechnungslegung von Unternehmen nach den deutschen handels- und steuerrechtlichen Vorschriften sowie nach den International Financial Reporting Standards (IFRS). Neben den Grundsätzen ordnungsgemäßer Buchführung und den entsprechenden IFRS-Rahmengrundsätzen wird die jeweilige Bewertungskonzeption dargestellt. Darüber hinaus werden die Bewertungsmethoden sowie Ansatz und Bewertung der einzelnen Positionen des Jahresabschlusses im jeweiligen Rechnungslegungssystem behandelt. Enthält 70 Aufgaben mit ausführlichen Lösungen.
Book Synopsis Financial Statements by : Carsten Berkau
Download or read book Financial Statements written by Carsten Berkau and published by UVK Verlag. This book was released on 2022-09-26 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook covers the IAS/IFRS-syllabus of financial accounting on bachelor's and master's level. It covers how to prepare financial statements and tackles special problems in IFRSs-accounting, like asset revaluations, manufacturing accounting, share issues, financial instruments, group statements etc. The content is explained by more than 60 case studies completely illustrated with bookkeeping entries and financial statements. All chapters outline the learning objectives, provide an overview, cover the contents of relevant IAS/IFRS-standards, include case studies and how-it-is-done-paragraphs. They end with a summary, the explanation of new technical terms and a question bank with solutions for checking your learning progress. On the internet, you can find further cases linked to the textbook by QR-codes and more than 350 exam tasks including solutions as well as youtube-videos from the author. The textbook helps you to learn IFRSs and to familiarise yourself with international accounting in English. It is an accurate translation of the textbook Bilanzen from the same author.
Book Synopsis Financial Statements by : Professor Carsten Berkau
Download or read book Financial Statements written by Professor Carsten Berkau and published by UVK Verlag. This book was released on 2020-09-14 with total page 357 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook covers the syllabus of Financial Accounting following IFRSs. The teaching approach is to explain financial statements and their items by more than 60 international case studies which include all relevant Bookkeeping entries and accounts. Furthermore, you can download more than 300 exam tasks and solutions online, accessable through QR codes in the text. The books help you to prepare for your Accounting exam at the university. All chapters outline their learning objectives, provide an overview, explain the contents with referring to relevant IAS/IFRS-standards and their paragraphs, introduce case studies by a data sheet box and explain the Accounting work completely by Bookkeeping entries and accounts. The text contains How-it-is-Done sections to give you short and precise guidance for your own calculations. Every chapter ends with a sumary, working definitions for newly introduced technical Accounting terms and test-questions with solutions for checking your comprehension
Book Synopsis Basics of Accounting by : Carsten Berkau
Download or read book Basics of Accounting written by Carsten Berkau and published by UVK Verlag. This book was released on 2021-08-30 with total page 622 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook introduces you to international bookkeeping and accounting. It is designed as self study materials and covers the syllabus of an introductory class in accounting. After studying the Basics, you are well prepared to keep bookkeeping records and prepare financial statements like the balance sheet, the income statement, the cash flow statement and the statement of changes in equity. All chapters outline the learning objectives, provide an overview, include case studies and how-it-is-done-paragraphs. They end with a summary, the explanation of new technical terms and a question bank with solutions for checking your learning progress. On the internet, you can find more than 350 exam tasks including solutions as well as youtube-videos from the author. The textbook prepares you to study accounting and assists you with the transition from German bookkeeping to international accounting when qualifying for IFRSs.
Book Synopsis Bilanzierung nach Handelsrecht, Steuerrecht und IFRS by : Monique Guse
Download or read book Bilanzierung nach Handelsrecht, Steuerrecht und IFRS written by Monique Guse and published by diplom.de. This book was released on 2015-02-01 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bedingt durch eine sich ausweitende Globalisierung der Kapital- und Gütermärkte ist es zunehmend auch für deutsche Unternehmen wichtig, sich mit der internationalen Rechnungslegung, dem IAS/ IFRS, auseinander zu setzen. Vor diesem Hintergrund reicht die nationale Rechnungslegung nach Handelsrecht (HGB) und Steuerrecht ganz besonders nicht mehr für exportierende Unternehmen aus, um sich mit anderen Unternehmen der gleichen Branche weltweit zu vergleichen und internationale Investoren zu finden. Der Gang von Daimler Benz an die New Yorker Börse im Jahr 1993, auch wenn sie dort nach US-GAAP bilanzierten, war ein einschneidender Zeitpunkt im Hinblick auf die Notwendigkeit die internationale Rechnungslegung weiter voran zu treiben. In der vorliegenden Arbeit betrachten wir die Bilanzierung der langfristigen Fertigungsaufträge nach Handelsrecht, Steuerrecht und internationaler Rechnungslegung, um zu erörtern, welche unterschiedlichen Ergebnisse sich auf Grundlage der einzelnen Rechnungslegungsvorschriften ergeben und inwieweit der Gesetzgeber mit Einführung des letzten BilMog vom 2009 zur Harmonisierung der EU-Normen beitrug. Während das IFRS mit dem IAS 11 die langfristige Fertigung genau definiert und festlegt, ist im deutschen HGB keine exakte Definition zu finden und die langfristige Fertigung muss daher ausschließlich über das Realisationsprinzip gemäß § 252 Abs. 1 Nr.4 HGB gelöst werden. Das Steuerrecht folgt in diesem Fall dem Handelsrecht. Nachfolgend betrachtet die Autorin eine spezielle Branche, die in den letzten Jahren an den internationalen Kapitalmärkten stark an Zuwachs gewonnen hat: den deutschen Maschinen- und Anlagenbau. Wir wählen hier den Schwerpunkt der langfristigen Fertigung, auch Auftragsfertigung genannt. Hierbei handelt es sich besonders um Projekte wie Brücken-, Straßen- oder Tunnelbau, Flugzeugbau, Bau von Staudämmen oder Bau von Schiffen. Die Besonderheit hierbei ist, dass sich diese Projekte meist über einen längeren Erstellungszeitraum hinziehen und damit nicht mit dem Rhythmus der Erstellung des Jahresabschlusses übereinstimmen. Das wirft die Frage auf, wie solche Projekte, wenn sie noch nicht fertiggestellt sind, in Deutschland bilanziell zu behandeln sind und besonders in welchen Bilanzzeitraum beziehungsweise in welche Bilanzperiode sie abrechnungstechnisch einzuordnen sind. Daher ist die Zielsetzung dieser Arbeit, die Darstellung der Auftragsfertigung in Form der unterschiedlichen Bilanzansätze darzustellen und zu [...]
Book Synopsis Controlling and Berlin Balanced Scorecard Approach by : Wilhelm Schmeisser
Download or read book Controlling and Berlin Balanced Scorecard Approach written by Wilhelm Schmeisser and published by Walter de Gruyter. This book was released on 2012-09-17 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: The “Harvard Balanced Scorecard model” by Kaplan and Norton wishes to make strategies communicable and more manageable for companies across all management levels within the company. To this effect, the balanced scorecard is a qualitative controlling or performance management instrument.
Download or read book Rechnungslegung written by Jochen Sigloch and published by . This book was released on 2007 with total page 517 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Deutsche Nationalbibliografie by : Die deutsche Nationalbibliothek
Download or read book Deutsche Nationalbibliografie written by Die deutsche Nationalbibliothek and published by . This book was released on 2007 with total page 942 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context by : Sven-Eric Bärsch
Download or read book Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context written by Sven-Eric Bärsch and published by Springer. This book was released on 2015-01-29 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the enormous diversity and complexity of financial instruments, the current taxation of hybrid financial instruments and the remuneration derived therefrom are characterized by a neat division into dividend-generating equity and interest-generating debt as well as by a coexistence of source- and residence-based taxation. This book provides a comparative analysis of the classification of hybrid financial instruments in the national tax rules currently applied by Australia, Germany, Italy and the Netherlands as well as in the relevant tax treaties and EU Directives. Moreover, based on selected hybrid financial instruments, mismatches in these tax classifications, which lead to tax planning opportunities and risks and thus are in conflict with the single tax principle, are identified. To address these issues, the author provides reform options that are in line with the dichotomous debt-equity framework, as he/she suggests the coordination of either tax classifications or tax treatments.
Book Synopsis Contemporary Issues in Accounting Regulation by : Stuart McLeay
Download or read book Contemporary Issues in Accounting Regulation written by Stuart McLeay and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.
Book Synopsis A Companion to Latin American History by : Thomas H. Holloway
Download or read book A Companion to Latin American History written by Thomas H. Holloway and published by John Wiley & Sons. This book was released on 2011-03-21 with total page 546 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Companion to Latin American History collects the work of leading experts in the field to create a single-source overview of the diverse history and current trends in the study of Latin America. Presents a state-of-the-art overview of the history of Latin America Written by the top international experts in the field 28 chapters come together as a superlative single source of information for scholars and students Recognizes the breadth and diversity of Latin American history by providing systematic chronological and geographical coverage Covers both historical trends and new areas of interest
Book Synopsis Accounting Evolution to 1900 by : Ananias Charles Littleton
Download or read book Accounting Evolution to 1900 written by Ananias Charles Littleton and published by Taylor & Francis. This book was released on 1966 with total page 373 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Cultural Intelligence by : David C. Thomas
Download or read book Cultural Intelligence written by David C. Thomas and published by Berrett-Koehler Publishers. This book was released on 2017-03-20 with total page 217 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presenting a universal set of techniques and people skills that will allow you to adapt quickly to, and thrive in, any cultural environment, this book will show you how to discard your own culturally based assumptions and pay careful attention to cues in cross-cultural situations. --
