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Towards an XBRL-enabled corporate governance re...
59,90 € *
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Towards an XBRL-enabled corporate governance reporting taxonomy. ab 59.9 € als gebundene Ausgabe: An empirical study of NYSE-listed Financial Institutions. Aus dem Bereich: Bücher, Wissenschaft, Wirtschaftswissenschaft,

Anbieter: hugendubel
Stand: 26.11.2020
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Towards an XBRL-enabled corporate governance re...
19,99 € *
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Towards an XBRL-enabled corporate governance reporting taxonomy. ab 19.99 € als epub eBook: An empirical study of NYSE-listed Financial Institutions. Aus dem Bereich: eBooks, Belletristik, Erzählungen,

Anbieter: hugendubel
Stand: 26.11.2020
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Towards an XBRL-enabled corporate governance re...
59,90 € *
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Towards an XBRL-enabled corporate governance reporting taxonomy. ab 59.9 EURO An empirical study of NYSE-listed Financial Institutions

Anbieter: ebook.de
Stand: 26.11.2020
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Towards an XBRL-enabled corporate governance re...
19,99 € *
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Towards an XBRL-enabled corporate governance reporting taxonomy. ab 19.99 EURO An empirical study of NYSE-listed Financial Institutions

Anbieter: ebook.de
Stand: 26.11.2020
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Ansatz und Bewertung immaterieller Vermögensgeg...
29,99 € *
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Diplomarbeit aus dem Jahr 2004 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, EBC Hochschule Berlin, 37 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Der Wandel in der deutschen Rechnungslegung erreicht im Jahr 2005 durch die Umstellung der traditionellen Rechnungslegungsnormen vom institutionellen Gläubigerschutz hin zu mehr ökonomischen Informationen für Investoren einen ersten Höhepunkt.Am 29. September 2003 hat die EU mit der Verordnung Nr. 1725/2003 den Weg hierzu geebnet, die der deutsche Gesetzgeber mit dem Bilanzrechtsre-formgesetz (BilReG) auf nationaler Ebene umgesetzt hat. Daher sind ab dem Jahr 2005 alle kapitalmarktorientierten Konzernmutterunternehmen zur Aufstellung ihres Konzernabschlusses nach den International Financial Reporting Standards (IFRS) verpflichtet. Wichtig anzumerken ist hierbei, dass IFRS die Darstellung von Vorjahresvergleichzahlen verlangt, die demnach für das Jahr 2004 aufgestellt werden müssen. Lediglich für Unternehmen, die bereits zur Rechnungslegung nach den US-Generally Accepted Accounting Principles (US-GAAP) verpflichtet sind, meist bedingt durch ein Listing am New Yorker Stock Exchange (NYSE), besteht eine Übergangsfirst von 2 Jahren, bevor auch sie ihren Konzernabschluß nach IFRS erstellen müssen. Dies gilt auch für Konzernunternehmen, von denen keine Aktien, sondern nur Schuldverschreibungen gehandelt werden.Allen nicht kapitalmarktorientierten Konzernen wird ein Wahlrecht zur freiwilli-gen Aufstellung des Konzernabschlusses nach IFRS eingeräumt. Gerade im Hinblick auf die neuen Bonitäts- und Ratinganforderungen nach Basel II, welche einen IFRS-Abschluss voraussetzen, wird dieses Wahlrecht sicherlich von der Mehrheit genutzt werden. Für die Anfertigung des Einzelabschlusses hingegen besteht ein generelles Wahlrecht zur Erstellung des Abschlusses nach IFRS zu Informationszwecken, wobei zugleich ein Abschluss nach dem HGB zur Ermittlung der Ausschüttungs- und Steuerbemessung zu erstellen ist. Immaterielle Vermögensgegenstände gewinnen derzeit zunehmend in ihrer Rolle als Vermögensposition an Bedeutung und ihre marktgerechte Bewertung gestaltet sich, bedingt durch den immateriellen Faktor, oftmals schwierig.Wie sind also die aktuellen Vorschriften zum Ansatz und zur Bewertung imma-terieller Vermögensgegenstände nach IFRS und welche Unterschiede bestehen noch zu den Vorschriften nach US-GAAP?

Anbieter: Dodax
Stand: 26.11.2020
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Sarbanes-oxlex Compliance: Case Study Of  Beta ...
68,00 € *
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Corporate financial scandals caused the investment community, the business world as well as the US Congress to question and then reform the financial auditing standards through the adoption of an act named Sarbanes-Oxley (SOX). The SOX aim is to restore and maintain confidence in financial reporting and it applies to all companies, including foreign ones, which stocks are listed in US stock markets. The documentation of the internal controls over financial reporting and an annual report on the effectiveness of the controls is among SOX key provisions (Section 404 of SOX Act). Therefore, all companies listed on US stock markets have to comply with Section 404 recommendations. This book gives the general basis on SOX, then an application of SOX compliance project in a listed bank. On a quarterly basis, NYSE listed companies need to report on their financial controls, therefore this book is a good tool for CEOs, CFOs, internal auditors, external auditors, business researchers, business schools, listed banks, investors, law makers, Congress Members and students.

Anbieter: Dodax
Stand: 26.11.2020
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How the Globalization of Capital Markets Has Af...
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Seminar paper from the year 2011 in the subject Economics - Foreign Trade Theory, Trade Policy, grade: Honors, Fordham University School of Law, language: English, abstract: This case study on Daimler's history on the NYSE aims to illustrate how global equity markets have evolved in the past two decades and what the reasons are for companies to raise capital in these global markets. In doing so, the case study proceeds as follows: After a brief introduction in Part I, Part II describes the initial listing of Daimler ADRs on the NYSE in October 1993 and its consequences for Daimler's financial reporting, followed by the reasons that motivated Daimler to come to New York. Part III provides an overview of the legislative and regulatory changes that took place both in Germany and the U.S., and how these developments affected Daimler's decision to terminate its listing on the NYSE in 2010. Part IV investigates how investors today are able to invest in foreign issuers such as Daimler. Finally, the case study concludes by summarizing the reasons for Daimler's delisting and its meaning for the competitiveness of the U.S. public markets in Part V.

Anbieter: Orell Fuessli CH
Stand: 26.11.2020
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How the Globalization of Capital Markets Has Af...
14,90 CHF *
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Seminar paper from the year 2011 in the subject Economics - Foreign Trade Theory, Trade Policy, grade: Honors, Fordham University School of Law, language: English, abstract: This case study on Daimler's history on the NYSE aims to illustrate how global equity markets have evolved in the past two decades and what the reasons are for companies to raise capital in these global markets. In doing so, the case study proceeds as follows: After a brief introduction in Part I, Part II describes the initial listing of Daimler ADRs on the NYSE in October 1993 and its consequences for Daimler's financial reporting, followed by the reasons that motivated Daimler to come to New York. Part III provides an overview of the legislative and regulatory changes that took place both in Germany and the U.S., and how these developments affected Daimler's decision to terminate its listing on the NYSE in 2010. Part IV investigates how investors today are able to invest in foreign issuers such as Daimler. Finally, the case study concludes by summarizing the reasons for Daimler's delisting and its meaning for the competitiveness of the U.S. public markets in Part V.

Anbieter: Orell Fuessli CH
Stand: 26.11.2020
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How the Globalization of Capital Markets Has Af...
22,70 € *
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Seminar paper from the year 2011 in the subject Economics - Foreign Trade Theory, Trade Policy, grade: Honors, Fordham University School of Law, language: English, abstract: This case study on Daimler's history on the NYSE aims to illustrate how global equity markets have evolved in the past two decades and what the reasons are for companies to raise capital in these global markets. In doing so, the case study proceeds as follows: After a brief introduction in Part I, Part II describes the initial listing of Daimler ADRs on the NYSE in October 1993 and its consequences for Daimler's financial reporting, followed by the reasons that motivated Daimler to come to New York. Part III provides an overview of the legislative and regulatory changes that took place both in Germany and the U.S., and how these developments affected Daimler's decision to terminate its listing on the NYSE in 2010. Part IV investigates how investors today are able to invest in foreign issuers such as Daimler. Finally, the case study concludes by summarizing the reasons for Daimler's delisting and its meaning for the competitiveness of the U.S. public markets in Part V.

Anbieter: Thalia AT
Stand: 26.11.2020
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