Annika specht (3 Ergebnisse)

Taschenbuch. Zustand: Neu. Druck auf Anfrage Neuware - Printed after ordering - Literature Review from the year 2020 in the subject Business economics - Revision, Auditing, grade: 72%, Manchester Metropolitan University Business School, course: Finance and Strategy, language: English, abstract: The objective of this paper is to synthesise available research and empirical studies on the association between uncertainty and the usefulness of the traditional budget as well as its different functionalities. Furthermore, the aim is to critically examine conclusions that support or contradict the criticism about traditional budgeting in times of uncertainty. This review should create the foundation for further research to discuss the need for alternative budgeting systems and techniques, considering the findings of the use, preferences and concerns in different organisations.…

Taschenbuch. Zustand: Neu. Druck auf Anfrage Neuware - Printed after ordering - Research Paper (postgraduate) from the year 2021 in the subject Business economics - Accounting and Taxes, grade: 88%, Manchester Metropolitan University Business School, course: Corporate Reporting, language: English, abstract: The International Financial Reporting Standard 15 (IFRS 15) - Revenue from Contracts with Customers, announced in May 2014 by the International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB), has widely changed the way how companies recognise, measure and disclose revenues. This article investigates the question of whether the objectives to eliminate inconsistencies, improve comparability and increase revenue levels were achieved in practice. The aim is to synthesize previous research on the various effects of the IFRS 15 implementation, specifically the accounting and information effects, and provide empirical evidence for the impact on financial statements. As available literature has identified the effects for the Retail sector only superficially without any quantification, this article aims to bridge current knowledge gaps by focusing on Retail companies. To carry out this research, the author has selected four multinational Retail companies to review qualitative and quantitative information on the IFRS 15 implementation from their annual reports to determine possible accounting and information effects. Results show that IFRS 15 had no significant but slightly positive impact on the financial figures of the selected companies, leading to the conclusion that the persued goal to improve revenue levels turned effective in the Retail sector. …

Taschenbuch. Zustand: Neu. Druck auf Anfrage Neuware - Printed after ordering - Projektarbeit aus dem Jahr 2017 im Fachbereich BWL - Investition und Finanzierung, Note: 2,0, Duale Hochschule Baden-Württemberg, Stuttgart, früher: Berufsakademie Stuttgart, Sprache: Deutsch, Abstract: Die Arbeit beschäftigt sich damit, herauszuarbeiten, welche Risiken den Wert internationaler Unternehmen gefährden, und wie diese systematisiert werden können. Zum anderen wird der immer häufiger werdende Einsatz derivativer Finanzinstrumenten zur Absicherung verschiedener Risiken analysiert und einzelne Instrumente kritisch hinsichtlich ihrer Auswirkung und Sicherheit beleuchtet.…