Kritische Wurdigung Der Kaufpreisallokation Nach Ifrs 3

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Die Kaufpreisallokation nach IFRS 3 am Beispiel eines strategischen Flughafen-Erwerbs

Author : Michael Reusch
Publisher : GRIN Verlag
ISBN 13 : 3638050017
Total Pages : 38 pages
Book Rating : 4.6/5 (38 download)

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Book Synopsis Die Kaufpreisallokation nach IFRS 3 am Beispiel eines strategischen Flughafen-Erwerbs by : Michael Reusch

Download or read book Die Kaufpreisallokation nach IFRS 3 am Beispiel eines strategischen Flughafen-Erwerbs written by Michael Reusch and published by GRIN Verlag. This book was released on 2008-05-20 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Frankfurt University of Applied Sciences, ehem. Fachhochschule Frankfurt am Main, Sprache: Deutsch, Abstract: In vorliegender Hausarbeit erhalten Sie alle wichtigen Informationen zur Purchase Price Allocation (Kaufpreisallokation) nach IFRS 3 unter Einbeziehung des ED –IFRS3 bei einem Anteilserwerb eines Flughafens, der über eine Konzession betrieben wird. In diesem Kontext wurde die Bilanzierung des Konzessionsvertrages nach IFRIC 12 für Dienstleistungskonzessionsvereinbarungen berücksichtigt und entsprechend gewürdigt. Die Ausarbeitung umfasst eine Beschreibung des IFRS 3 und eine Anwendungsabgrenzung des Standards, eine Beschreibung eines Flughafen-Erwerbs-Szenarios, eine ineinander konsistente Planungsrechnung für einen imaginären Flughafen (Bilanz, GUV, Cash-Flow), die Bilanzierung des Anteilserwerbs bei einer möglichen Erstkonsolidierung, eine ausführliche Beschreibung der Erwerbsmethode nach IFRS 3, die eigentliche Kaufpreisallokation mit dem Hauptaugenmerk auf der Identifizierung immaterieller Vermögensgegenstände iZh. mit IAS 38, die Bewertung des Konzessionsvertrages, die Ermittlung des Goodwills und die Aufstellung der Fair-Value-Bilanz. Das ganze wird durch eine Einleitung, zahlreichen Tabellen und Ablaufschemata sowie ein kritisches Resümee abgerundet. (Seiten insgesamt 33, Quellangaben 9, Abbildungen 19)

Valuation for Financial Reporting

Author : Michael J. Mard
Publisher : John Wiley & Sons
ISBN 13 : 0470173998
Total Pages : 237 pages
Book Rating : 4.4/5 (71 download)

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Book Synopsis Valuation for Financial Reporting by : Michael J. Mard

Download or read book Valuation for Financial Reporting written by Michael J. Mard and published by John Wiley & Sons. This book was released on 2007-10-19 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essential procedures for the measurement and reporting of fair value in Financial statements Trusted specialists Michael Mard, James Hitchner, and Steven Hyden present reliable and thorough guidelines, case studies, implementation aids, and sample reports for managers, auditors, and valuators who must comply with the Financial Accounting Standards Board Statement of Financial Accounting Standards Nos. 141, Business Combinations; 142, Goodwill and Other Intangible Assets; 144, Accounting for the Impairment or Disposal of Long-Lived Assets; and the new 157, Fair Value Measurements. This important guide: * Explains the new valuation aspects now required by SFAS No. 157 * Presents the new definition of fair value and certain empirical research * Distinguishes fair value from fair market value * Provides a case study that measures the fair values of intangible assets and goodwill under SFAS Nos. 141 and 157 * Includes a detailed case study that tests the impairment of goodwill and long-lived assets and measures the financial impact of such impairment under SFAS Nos. 142 and 144 * Cross-references and reconciles the valuation industry's reporting standards among all of the valuation organizations * Includes two sample valuation reports, one of which is a new USPAP- compliant PowerPoint? presentation format * Includes implementation aids for controlling the gathering of data necessary for analyses and for guiding the valuation work program

Intellectual Property

Author : Russell L. Parr
Publisher : John Wiley & Sons
ISBN 13 : 1119339766
Total Pages : 496 pages
Book Rating : 4.1/5 (193 download)

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Book Synopsis Intellectual Property by : Russell L. Parr

Download or read book Intellectual Property written by Russell L. Parr and published by John Wiley & Sons. This book was released on 2017-03-27 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive reference for valuation of intangible assets Intellectual Property, Valuation, Exploitation, and Infringement Damages provides in-depth, up-to-date guidance about the valuation of intangible assets. Covering patents, trademarks, copyrights, trade secrets, and more, this book describes the standards, best practices, and case law relating to valuation, licensing, and infringement damages. Intellectual property strategies are examined from a business economic standpoint, and analytical models are provided to streamline the calculation of valuations, licensing royalty rates, and fair equity splits in joint venture arrangements. Designed to ease the task of attaching monetary value to intangible assets, this invaluable reference includes extensive practical guidance including sample royalty rate information, diffusion sales forecasting models, detailed treatment of investment rate of return, and the valuation of early-stage technology. Intellectual property is rapidly becoming a major profit center for an increasing number of companies, who may invest billions of dollars in development of an irreplaceable asset. This book provides an authoritative reference for exploiting this property to its fullest extent, and quantifying its actual economic value. Now that intangible assets are becoming the cornerstones of corporations, applying a logical, analytical approach to valuation has become more important than ever. Intellectual Property, Valuation, Exploitation, and Infringement Damages provides expert guidance for each stage of the asset's life cycle, with recommended procedures and strategies grounded in case law and real-world practice.

The Theory of Financial Decisions

Author : Charles W. Haley
Publisher : McGraw-Hill Companies
ISBN 13 :
Total Pages : 534 pages
Book Rating : 4.X/5 (1 download)

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Book Synopsis The Theory of Financial Decisions by : Charles W. Haley

Download or read book The Theory of Financial Decisions written by Charles W. Haley and published by McGraw-Hill Companies. This book was released on 1979 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Cost of Capital in Litigation

Author : Shannon P. Pratt
Publisher : John Wiley & Sons
ISBN 13 : 0470944919
Total Pages : 323 pages
Book Rating : 4.4/5 (79 download)

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Book Synopsis Cost of Capital in Litigation by : Shannon P. Pratt

Download or read book Cost of Capital in Litigation written by Shannon P. Pratt and published by John Wiley & Sons. This book was released on 2010-10-26 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cost of Capital in Litigation addresses cost of capital issues in litigation and discusses major decisions, highlighting how to avoid errors that have often been made by experts. The book helps the attorney and valuation expert understand the decisions within the context of the theory of cost of capital and includes a chapter on cross-examining experts on cost of capital issues. Throughout, there are citation to relevant material and cross-reference to Cost of Capital: Applications and Examples, Fourth Edition.

Trademark Valuation

Author : Gordon V. Smith
Publisher : John Wiley & Sons
ISBN 13 : 111828318X
Total Pages : 347 pages
Book Rating : 4.1/5 (182 download)

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Book Synopsis Trademark Valuation by : Gordon V. Smith

Download or read book Trademark Valuation written by Gordon V. Smith and published by John Wiley & Sons. This book was released on 2013-11-04 with total page 347 pages. Available in PDF, EPUB and Kindle. Book excerpt: A practical and useful resource for valuing trademarks The Second Edition of Trademark Valuation is a fresh presentation of basic valuation principles, together with important recent changes in worldwide financial reporting regulations and an update on the current worldwide legal conditions and litigation situation as they relate to trademarks. A new section discussing issues surrounding valuation of counterfeits and the economic effects of trademark counterfeiting is included in this informative Second Edition. Considers methods to determine the real value of your trademark and exploit its full potential Offers dozens of case studies that illustrate how to apply valuation methods and strategies to real-world situations Communicates complex legal and financial concepts, terms, principles, and practices in plain English Discusses GATT, NAFTA, emerging markets, and other international trademark considerations

Executive Compensation, Corporate Governance, and Say on Pay

Author : Fabrizio Ferri
Publisher :
ISBN 13 : 9781680834215
Total Pages : 103 pages
Book Rating : 4.8/5 (342 download)

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Book Synopsis Executive Compensation, Corporate Governance, and Say on Pay by : Fabrizio Ferri

Download or read book Executive Compensation, Corporate Governance, and Say on Pay written by Fabrizio Ferri and published by . This book was released on 2018 with total page 103 pages. Available in PDF, EPUB and Kindle. Book excerpt: This monograph explores the relation between corporate governance and executive compensation and evaluates the conditions under which shareholders can benefit from the right to interfere with the pay setting process by voting on the compensation proposed by the board of directors (Say on Pay). The first part of the monograph lays out the theoretical framework. The second part provides an overview of the origins and country-specific differences in Say on Pay regulation and a detailed summary and evaluation of the empirical literature on the subject.

THE HANDBOOK OF BUSINESS VALUATION AND INTELLECTUAL PROPERTY ANALYSIS

Author : Robert F. Reilly
Publisher : McGraw Hill Professional
ISBN 13 : 9780071429672
Total Pages : 784 pages
Book Rating : 4.4/5 (296 download)

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Book Synopsis THE HANDBOOK OF BUSINESS VALUATION AND INTELLECTUAL PROPERTY ANALYSIS by : Robert F. Reilly

Download or read book THE HANDBOOK OF BUSINESS VALUATION AND INTELLECTUAL PROPERTY ANALYSIS written by Robert F. Reilly and published by McGraw Hill Professional. This book was released on 2004-09-20 with total page 784 pages. Available in PDF, EPUB and Kindle. Book excerpt: As well as covering traditional valuation issues, this book also seeks to address the complexities associated with measuring the value of intangible assets in a practical context. Provides information on key aspects of business and intellectual property valuation, economic damages analysis, and intercompany transfer price analysis.

Accounting and Valuation Guide: Assets Acquired to Be Used in Research and Development Activities

Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1937352781
Total Pages : 208 pages
Book Rating : 4.9/5 (373 download)

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Book Synopsis Accounting and Valuation Guide: Assets Acquired to Be Used in Research and Development Activities by : AICPA

Download or read book Accounting and Valuation Guide: Assets Acquired to Be Used in Research and Development Activities written by AICPA and published by John Wiley & Sons. This book was released on 2016-11-07 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new guide provides guidance and illustrations regarding the initial and subsequent accounting for, valuation of, and disclosures related to acquired intangible assets used in research and development activities (IPR&D assets). This is a valuable resource for preparers of financial statements, auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to acquired IPR&D assets.

The Next CEO

Author : Thomas Keil
Publisher : Routledge
ISBN 13 : 1000379493
Total Pages : 155 pages
Book Rating : 4.0/5 (3 download)

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Book Synopsis The Next CEO by : Thomas Keil

Download or read book The Next CEO written by Thomas Keil and published by Routledge. This book was released on 2021-05-06 with total page 155 pages. Available in PDF, EPUB and Kindle. Book excerpt: Shortlisted for the Business Book of the Year (International Books category) 2022 Every year, companies spend billions of dollars in board time and headhunter fees on CEO searches. In fact, the selection of the next CEO is the single most important task of the board of directors. Yet, despite the huge amount of time, money, and attention given to the task, many CEO changes fail, with disastrous consequences for all concerned. With so much at stake, it is natural to ask what companies and their boards can do to increase the odds of success. Illustrated with an abundance of real-life examples from interviews with CEOs, C-suite members, members of the boards, and headhunters supporting CEO searches, The Next CEO explains how boards can improve the odds of success with CEO succession by identifying clear CEO mandates and associated CEO profiles and by selecting CEOs that are fi t for purpose. It further explains how the CEOs of leading corporations effectively take charge and create results, providing a roadmap for incoming CEOs. These ideas are brought to life with case studies and interviews with well-known corporations such as ABB, Alibaba, Freudenberg, GE, Google, HNA, HP, Microsoft, Nestle, Nike, Nokia, Novartis, Roche, Sony, Tata, and Zurich Insurance. The book is invaluable practical reading for board members of medium-to-large-size fi rms involved with CEO succession, and for those preparing for their fi rst CEO position. It is also relevant to headhunters who are involved in the process of CEO succession as a working tool for them and their clients. In addition, the book will be relevant to courses on corporate governance and strategic transformation at the executive and MBA levels.

Variational Analysis

Author : R. Tyrrell Rockafellar
Publisher : Springer Science & Business Media
ISBN 13 : 3642024319
Total Pages : 747 pages
Book Rating : 4.6/5 (42 download)

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Book Synopsis Variational Analysis by : R. Tyrrell Rockafellar

Download or read book Variational Analysis written by R. Tyrrell Rockafellar and published by Springer Science & Business Media. This book was released on 2009-06-26 with total page 747 pages. Available in PDF, EPUB and Kindle. Book excerpt: From its origins in the minimization of integral functionals, the notion of variations has evolved greatly in connection with applications in optimization, equilibrium, and control. This book develops a unified framework and provides a detailed exposition of variational geometry and subdifferential calculus in their current forms beyond classical and convex analysis. Also covered are set-convergence, set-valued mappings, epi-convergence, duality, and normal integrands.

Valuing Intangible Assets

Author : Robert F. Reilly
Publisher : McGraw Hill Professional
ISBN 13 : 007137924X
Total Pages : 549 pages
Book Rating : 4.0/5 (713 download)

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Book Synopsis Valuing Intangible Assets by : Robert F. Reilly

Download or read book Valuing Intangible Assets written by Robert F. Reilly and published by McGraw Hill Professional. This book was released on 1998-09-22 with total page 549 pages. Available in PDF, EPUB and Kindle. Book excerpt: When partnerships change hands, the valuation of intangible assets can be a financial maze. This in-depth book, working through each of the basic valuation approaches: cost, market, and income, provides professionals with complete guidelines and industry standards. It's a must-have for financial analysts and attorneys!

Multichannel Retailing

Author : Huan Liu
Publisher : Foundations and Trends (R) in Marketing
ISBN 13 : 9781680834949
Total Pages : 92 pages
Book Rating : 4.8/5 (349 download)

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Book Synopsis Multichannel Retailing by : Huan Liu

Download or read book Multichannel Retailing written by Huan Liu and published by Foundations and Trends (R) in Marketing. This book was released on 2018-12-19 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents an overview of and draws conclusions from extant studies related to multichannel retailing. Academic interest in this topic has increased dramatically. Thus, an updated understanding of how retailers and consumers influence and interact with each other in multichannel retail contexts is required.

Routine Dynamics in Action

Author : Martha S. Feldman
Publisher : Emerald Publishing Limited
ISBN 13 : 9781787565869
Total Pages : 0 pages
Book Rating : 4.5/5 (658 download)

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Book Synopsis Routine Dynamics in Action by : Martha S. Feldman

Download or read book Routine Dynamics in Action written by Martha S. Feldman and published by Emerald Publishing Limited. This book was released on 2019-05-28 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains an Open Access chapter. This book explores central themes in the enactment and coordination of organizational routines, including replication and transfer, ecologies and interdependence, action and the generation of novelty and technology and sociomateriality.

Corporate Social Responsibility and Human Resource Management

Author : Karissa Moris
Publisher : Socialy Press
ISBN 13 : 9781681177328
Total Pages : 324 pages
Book Rating : 4.1/5 (773 download)

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Book Synopsis Corporate Social Responsibility and Human Resource Management by : Karissa Moris

Download or read book Corporate Social Responsibility and Human Resource Management written by Karissa Moris and published by Socialy Press. This book was released on 2017-06 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt: Human resource professionals have an important role to play to assist an organisation attain its CSR goals. Employee involvement is a vigorous success factor for CSR performance. Human resource managers have the tools and the opportunity to influence employee responsibility to, and commitment in, the firms CSR strategy. Human resource managers are well positioned to play an influential role in helping their organisation accomplish its goals of becoming a socially and environmentally responsible organisation. Further, human resource (HR) professionals in organisations that perceive successful corporate social responsibility (CSR) as a key driver of their financial performance, can be influential in realising on that objective. Human resource management can play a significant role so that CSR can become the way we do things around here. HR can be the key organisational partner to ensure that what the organisation is saying publicly aligns with how people are treated within the organisation. HR is in the enviable position of being able to provide the tools and framework for the executive team and CEO to embed CSR ethic and culture into the brand and the strategic framework of the organisation. Despite a significant increase in research and practice relating corporate social responsibility (CSR) and human resource management (HRM), a comprehensive examination of the relationship between these two constructs has yet to be undertaken. Scholars associating CSR and HRM rarely explicate their understanding of the connection between CSR and HRM or the assumptions they make when exploring this relationship.