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Taschenbuch. Zustand: Neu. Druck auf Anfrage Neuware - Printed after ordering - Research Paper (undergraduate) from the year 2010 in the subject Business economics - Accounting and Taxes, grade: 2,3, University of applied sciences, Munich, course: MBA, language: English, abstract: Every single company is obliged to make a financial statement according to national law, which is the German Commercial Code (HGB) in Germany. This assignment elaborates important clauses for the domain of 'recognition and accounting principles', lodged in the HGB and then critically monitors and analyzes rules, obligations and bans, deduced from these clauses. The author therefore looks into the subject of accounting challenges in general like the actualdefinition of an asset and the right classification of individual assets: which is already detected as the first 'room for accounting flexibility' allowing firms to build up hidden reserves, something being highly criticized from supporters of the Anglo-Saxon approach. Next the major valuation principles and in particular thePrudence Principle with its four occurrences are analyzed, followed by a practical and value oriented overview of the 'past, present and future value' approach.Additionally, the author presents a scheme with the logical 'computation of acquisition costs' in order to have a valuation basis for the balance sheet. Thisaccounting cost termination is however another 'option' enabled through the legal text of255 HGB to minimize or maximize profits shown to external parties. The core part then focuses on the accounting differences of certaingroups of assets. For theoretical reasons calculation scenarios withcorresponding formulas for the depreciation methods are introduced and executed with a practical example, namely the depreciation for a ten year old machine. This simple example proves that the linear method allows the highest profit shown whereas with the declining method the lowest profit is shown. In the last chapter important aspects and challenges, as the deciding role of the correct'amount to be paid' for the subject of accounting of liabilities are analyzed.
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Sprache: Englisch
Verlag: Littleton, Fred B Rothman & Co, 1998
ISBN 10: 0837706564 ISBN 13: 9780837706566
8°, Leinen. Zustand: Sehr gut. XIV/316 Seiten : Fast wie neu B15-14-04J Sprache: Englisch Gewicht in Gramm: 720.
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Sprache: Englisch
Verlag: Creative Media Partners, LLC Okt 2022, 2022
ISBN 10: 1015566294 ISBN 13: 9781015566293
Anbieter: AHA-BUCH GmbH, Einbeck, Deutschland
Taschenbuch. Zustand: Neu. Neuware - This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it.This work is in the 'public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Sprache: Englisch
Verlag: Creative Media Partners, LLC Sep 2021, 2021
ISBN 10: 1014502675 ISBN 13: 9781014502674
Anbieter: AHA-BUCH GmbH, Einbeck, Deutschland
Taschenbuch. Zustand: Neu. Neuware - This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface.We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Sprache: Englisch
Verlag: Creative Media Partners, LLC Okt 2022, 2022
ISBN 10: 1017134847 ISBN 13: 9781017134841
Anbieter: AHA-BUCH GmbH, Einbeck, Deutschland
Buch. Zustand: Neu. Neuware - This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it.This work is in the 'public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Sprache: Englisch
Verlag: Creative Media Partners, LLC Okt 2022, 2022
ISBN 10: 1015561462 ISBN 13: 9781015561465
Anbieter: AHA-BUCH GmbH, Einbeck, Deutschland
Buch. Zustand: Neu. Neuware - This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it.This work is in the 'public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Zustand: Hervorragend. Zustand: Hervorragend | Sprache: Englisch | Produktart: Bücher | Research Paper (undergraduate) from the year 2010 in the subject Business economics - Accounting and Taxes, grade: 2,3, University of applied sciences, Munich, course: MBA, language: English, abstract: Every single company is obliged to make a financial statement according to national law, which is the German Commercial Code (HGB) in Germany. This assignment elaborates important clauses for the domain of ¿recognition and accounting principles¿, lodged in the HGB and then critically monitors and analyzes rules, obligations and bans, deduced from these clauses. The author therefore looks into the subject of accounting challenges in general like the actual definition of an asset and the right classification of individual assets: which is already detected as the first ¿room for accounting flexibility¿ allowing firms to build up hidden reserves, something being highly criticized from supporters of the Anglo-Saxon approach. Next the major valuation principles and in particular the Prudence Principle with its four occurrences are analyzed, followed by a practical and value oriented overview of the ¿past, present and future value¿ approach. Additionally, the author presents a scheme with the logical ¿computation of acquisition costs¿ in order to have a valuation basis for the balance sheet. This accounting cost termination is however another ¿option¿ enabled through the legal text of § 255 HGB to minimize or maximize profits shown to external parties. The core part then focuses on the accounting differences of certain groups of assets. For theoretical reasons calculation scenarios with corresponding formulas for the depreciation methods are introduced and executed with a practical example, namely the depreciation for a ten year old machine. This simple example proves that the linear method allows the highest profit shown whereas with the declining method the lowest profit is shown. In the last chapter important aspects and challenges, as the deciding role of the correct ¿amount to be paid¿ for the subject of accounting of liabilities are analyzed.
Zustand: Sehr gut. Zustand: Sehr gut | Seiten: 308 | Sprache: Englisch | Produktart: Bücher | Keine Beschreibung verfügbar.
Zustand: Hervorragend. Zustand: Hervorragend | Seiten: 306 | Sprache: Englisch | Produktart: Bücher | Keine Beschreibung verfügbar.
Zustand: Sehr gut. Zustand: Sehr gut | Seiten: 306 | Sprache: Englisch | Produktart: Bücher | Keine Beschreibung verfügbar.
Zustand: Sehr gut. Zustand: Sehr gut | Seiten: 308 | Sprache: Englisch | Produktart: Bücher | Keine Beschreibung verfügbar.
Anbieter: Remagener Bücherkrippe, Remagen, Deutschland
Softcover. Zustand: gut. In deutscher Sprache. 465 pages.