Andreas Haaker,Prof. Dr. Lothar Schruff's Potential der Goodwill-Bilanzierung nach IFRS für eine PDF

By Andreas Haaker,Prof. Dr. Lothar Schruff

Andreas Haaker untersucht das capability der Goodwill-Bilanzierung nach IFRS für eine Konvergenz des wertorientierten internen und externen Rechnungswesens. Er unterbreitet Vorschläge zur Nutzung des Goodwill-Impairment-Tests nach IFRS in der wertorientierten Unternehmenssteuerung und zur Konzeption einer Informationsbilanz.

Die Arbeit wurde mit dem Österreichischen Controller-Preis 2008 ausgezeichnet.

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Gary Previts's Research in Accounting Regulation: Vol. 18 PDF

By Gary Previts

The scope of provider supplied by means of specialist accountants is encouraged by way of laws and case legislations in addition to the dictates of a number of executive and personal zone businesses; together with nation forums of Accountancy, educational Accreditation our bodies, the USA Securities and trade fee, the general public Accounting Oversight Board, autonomous regular surroundings our bodies equivalent to the Federal Accounting criteria Advisory Board [US], the monetary Accounting criteria Board [US] and the foreign Accounting criteria Board. those entities and self-regulatory enterprises resembling U.S. kingdom Societies of CPAs and the yank Institute of qualified Public Accountants
and identical and rising nationwide our bodies that exist in such a lot built and constructing nations, are one of the rising entities which try and coordinate the actions accountants between sovereign international locations. it is vital for teachers, scholars, practitioners, regulators and researchers to think about and research the function and dating of such our bodies with the perform and content material of our discipline.

Research in Accounting legislation seeks prime quality manuscripts which handle accounting regulatory coverage, widely outlined, together with:

1. self regulatory actions
2. case legislations and litigation
three. laws and executive rules
four. the economics of law of markets, and disclosure, together with modeling
five. concerns related to the constitution of schooling, licensing, and accreditation

The editors motivate submission of unique empirical, behavioral or utilized learn manuscripts which give some thought to strategic and coverage implications for rules, regulatory types and markets. it truly is meant for person researchers, practitioners, regulators and scholars of accountancy who wish to elevate their realizing of the rules of accountancy.

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Download e-book for iPad: Financial Liberalization in Developing Countries: Issues, by Abdullahi Dahir Ahmed,Sardar M. N. Islam

By Abdullahi Dahir Ahmed,Sardar M. N. Islam

the new international ?nancial main issue has made ?nancial liberalization a subject of significant educational and useful curiosity. This publication makes new contributions to the subject by way of combining fact-?nding, empirical research, and thought to ascertain the connection among ?nancial liberalization and financial progress. between its contributions, the publication offers exact state checks at the results of ?nancial liberalization, together with its impressive effect at the banking area. even though a big target of ?nancial deregulation has been to assist ?nancial associations higher practice their function in intermediating assets, the ebook types how deregulation may well fail to accomplish that objective in international locations with underdeveloped ?nancial markets and associations. For that objective, the e-book attracts on genuine event in Kenya, Malawi, Botswana, and Thailand. This publication may still represent very important analyzing for college kids of ?nancial economics, researchers and normal lecturers, ?nancial practitioners, policymakers, and lecturers of economics. North Carolina, united states Steven L. Schwarcz December 2008 Stanley A. superstar Professor of legislations & enterprise, Duke collage Founding Director, Duke worldwide Capital Markets middle Durham vii summary and Preface the newest worldwide ?nancial and financial obstacle of 2008 exhibits the necessity to - study the desirability of ?nancial liberalization and the root for the view that ?nancial deregulation on its own can't be regarded as an alternative choice to higher monetary administration. The literature on ?nancial liberalization has identi?ed numerous mechanisms wherein removal controls on rates of interest could impression financial growth.

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Download e-book for iPad: Steueroptimierung mittelständischer Unternehmen durch by Michael Buchs

By Michael Buchs

Diplomarbeit aus dem Jahr 2007 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, observe: 1,5, Universität Lüneburg, eighty Quellen im Literaturverzeichnis, Sprache: Deutsch, summary: Seit Beginn der 90er Jahre ist die Nutzung von Holdinggesellschaften, zu dieser Zeit vornehmlich aufgrund führungs- und strukturorganisatorischer Vorteile, auch im Mittelstand zu beobachten. Durch das Zusammenwachsen politisch-wirtschaftlicher Räume, insbesondere des Europäischen Wirtschaftsraumes (EWR), rücken Unternehmensumstrukturierungen immer weiter in den Vordergrund unternehmerischen Handelns.

Bei grenzüberschreitender Gestaltung mit einer maintaining spielt häufig eine überwiegend steuerliche Motivation bei der Auswahl eines Standortes eine immer entscheidendere Rolle. Denn trotz eines gemeinsamen europäischen Wirtschaftsraumes und Steuerharmonisierungsbemühungen ist es jedem Staat aufgrund des völkerrechtlichen Souveränitätsprinzips grundsätzlich selbst überlassen, sein Steuersystem zu gestalten. So lässt sich tendenziell ein Steuerwettbewerb der Staaten hinsichtlich eines steuergünstigen Holdingstandortes für ausländische Investoren feststellen.

Für diese Arbeit stellt sich die Frage, ob die Zwischenschaltung einer protecting in einem anderen standortgünstigeren EG-Mitgliedsstaat zwischen deutsche Kapitalgesellschaften des Mittelstands und ihre inländischen Gesellschafter auch zur Senkung der steuerlichen Belastung führen kann. Dabei gilt es insbesondere zu prüfen, ob dazu ein günstigeres Steuerniveau genutzt werden kann oder ob auch andere holdingspezifische Gestaltungen zum Ziel der Steuerminimierung führen.

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Download PDF by Markus Gruner: Der Debt-Equity-Swap. Gesellschaftsrechtliche,

By Markus Gruner

Masterarbeit aus dem Jahr 2014 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, word: 1,3, Georg-Simon-Ohm-Hochschule Nürnberg, Sprache: Deutsch, summary: Zielsetzung vorliegender Arbeit ist es, alle gesellschaftsrechtlichen, insolvenzrechtlichen und steuerlichen Facetten des Debt-Equity-Swaps (DES) aufzuzeigen und deren rechtliche Grundlagen darzustellen. Bei einem Debt-Equity-Swap wird Fremdkapital (Debt) in Eigenkapital (Equity) umgewandelt. Einleitend werden Unternehmenskrisen und die hieraus resultierenden intent für die Umsetzung des Debt-Equity-Swaps aufgezeigt. Im Anschluss daran werden gesellschaftsrechtliche, insolvenzrechtliche und steuerliche Aspekte beleuchtet um darauffolgend Steuergestaltungsformen sowie weitere Loan-to-Own Transaktionen zu veranschaulichen.

Bei einem Debt-Equity-Swap sind eine Reihe unterschiedlicher aber ineinander verwobener Rechtsgebiete zu beachten. Die Umsetzung eines Debt-Equity-Swaps bedarf gründlicher Beratung um sämtlichen Risiken entgegenzuwirken. Der werthaltige Teil der eingebrachten Forderung stellt einen steuerneutralen Passivtausch dar. Der nicht werthaltige Teil der eingebrachten Forderung ist ein steuerbarer Ertrag. Gerade die Behandlung des entstehenden Sanierungsgewinns und die Anwendung des Sanierungserlasses können ein erhebliches Sanierungshindernis darstellen. Im schlechtesten Fall droht ein Sanierungsgewinn, welcher auf Grund des Verlustuntergangs und der Nichtanwendung des Sanierungserlasses Ertragssteuer auslöst. Durch das ESUG ist der Debt-Equity-Swap erstmals gesetzlich im Insolvenzplanverfahren kodifiziert. Er dient als Sanierungs- oder aber auch als Übernahminstrument in Verbindung mit Loan-to-Own Transaktionen.

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Strategieorientierte Restwertbestimmung in der - download pdf or read online

By Felix Kreyer

Im Rahmen der Unternehmensbewertung mithilfe der Discounted-Cashflow-Methode erfolgt die Ermittlung des Restwerts zumeist auf foundation wenig differenzierter Pauschalannahmen. Felix Kreyer untersucht den langfristigen Rentabilitätsverlauf europäischer Unternehmen und bestimmt branchenspezifische Konvergenzparameter, mit denen eine differenziertere Prognose des langfristigen Rentabilitätsverlaufs für die Restwertermittlung erreicht werden kann.

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New PDF release: Investitions-Controlling in dezentralen Unternehmen:

By Caterina Dahlhaus,Prof. Dr. Christoph Lange

Caterina Dahlhaus untersucht, wie eine Investitions-Controllingkonzeption ausgestaltet werden muss, um die Problematik der Verhaltensteuerung dezentraler Entscheidungsträger zu berücksichtigen und Aufgaben und Instrumente auf die Lösung von Delegationsproblemen in dezentralen Investitionsprozessen auszurichten.

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Download e-book for iPad: How To Read The Financial Pages by Michael Brett

By Michael Brett

Stripping away the mystique from the area of funding and finance, How to learn the monetary Pages is a layman's advisor to studying and figuring out the monetary press and the markets and occasions it covers. Assuming no monetary wisdom, Michael Brett presents a worthwhile clarification of the workings of the monetary global - from funds markets to commodity markets, funding ratios to takeover bids. With an in depth word list of economic phrases, this ebook might help you thru the monetary columns to a greater realizing of the language of markets and funds. For ten years How to learn the monetary Pages has been an exceptional first-choice purchase for everybody who wishes a radical - yet pleasant - grounding in finance and investment.

--What are inventory markets, forex markets, commodities markets? How do they operate?
--What are derivatives? may well they reason the economic system to crash?
--What is intended by way of insider dealing? Why is it illegal?
--Who are the most gamers on the earth of cash? What do inventory agents, industry makers, service provider
bankers and underwriters really do?
--How has the web affected deepest traders? What are the hot opportunities?

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Download e-book for kindle: Sole Trader Accounting: A Complete Bookkeeping Training Kit by Robert Redfern

By Robert Redfern

Sole investors basically desire uncomplicated accounting platforms. they don't have to find out about complex stability Sheets or Double access Accounting. This equipment, together with step-by-step how you can 'do the books', invoices submitting and united kingdom tax go back, retains it uncomplicated. utilizing the money foundation, unmarried access strategy and the hot 'simplified allowable expenditures' - tax prepared procedure - accounting is simple to grasp. in accordance with a collection of self hired dealer Case learn financial institution statements, invoices, receipts and able to use bookkeeping varieties, integrated within the ebook, you education and research palms on bookkeeping abilities that you just then repeat on your personal small company. there's a specific part for eBay investors with support to avoid wasting tax.
You can store time via studying easy methods to increase your bookkeeping expertise abilities to take advantage of machine dependent 'drop down' charges different types; first with a supplied 'spreadsheet' after which with QuickBooks the place you may also retailer time and import your financial institution assertion on to your books. The paperback booklet and cloud hyperlink have bookkeeping kinds incorporated to review, photocopy or print and use. There also are additional loose spreadsheets with prepared formatted worksheets that may be utilized by a company to hold out its bookkeeping and convey tax bills that are simply downloaded each time, through the unfastened cloud hyperlink, to a computer, Ipad or Iphone. those spreadsheets might be studied or labored on utilizing unfastened workplace apps akin to Google workplace, Microsoft place of work Apps or the unfastened Open place of work for home windows on a pc or PC.

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Principal-Agency-Theory in Mergers and Acquisitions by Tobias Marsch PDF

By Tobias Marsch

Seminar paper from the yr 2015 within the topic company economics - Controlling, grade: 2,0, , language: English, summary: In instances of globalization and extending festival there are lots of new monstrous demanding situations for corporations and their leader govt officials (CEO). excessive fee strain, new opponents and the will for a transforming into shareholder price are the demanding situations of worldwide competitiveness.
After laborious all possibilities of inner optimization potentials the single approach for plenty of businesses to develop or to make sure survival is to merge with different businesses. The CEOs of the corporations try and deal with the starting to be requisites by means of extending the company portfolios or maybe buying entire businesses. So in 2013 in Germany the variety of Mergers & Acquisitions (M&A) was once the top for 5 years. A research of the Boston Consulting workforce says that from 1988 to 2010 greater than 26.000 transactions have been discovered. This determine confirms the excessive value of that method.
But are M&A the panpharmacon to address the altering international markets and to make sure the possible luck of the firms? when you have a close examine the consequences you could realize that a huge variety of accomplished M&A didn't fulfill the expectancies or maybe break price. the hazards are all too common simply underestimated. usually the failure is because of info asymmetry of the appearing companions. This influence is named the principal-agency-problem.

What is the cause of that and why achieve this many M&A fail? What are the true ambitions of the members of such an M&A-process? Do all contributors pursue an identical ambitions or are there possibly the other intentions within the case? the subsequent task offers with the M&A-process on the subject of the principal-agency-theory and indicates a few answer ways to prevent undesirable surprises for all engaging businesses after an completed M&A-process.

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