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Kleinster Preis: 15.99 EUR, größter Preis: 19.61 EUR, Mittelwert: 17.64 EUR
Consolidated financial statements in IAS/IFRS and German GAAP - Major differences explained - Khanh Pham-Gia
Vergriffenes Buch, derzeit bei uns nicht verfügbar.
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Khanh Pham-Gia:

Consolidated financial statements in IAS/IFRS and German GAAP - Major differences explained - neues Buch

2008, ISBN: 9783640382927

ID: 8d2b0e417171fd2284d09957b10abdfd

Consolidated financial statements in IAS/IFRS and German GAAP - Major differences explained Scholarly Research Paper from the year 2008 in the subject Business economics - Business Management, Corporate Governance, printed single-sided, grade: 1,3, University of applied sciences, Munich, language: English, abstract: Due to a regulation of the European Union (EU) concerning financial accounting issued on June 6th, 2002, all listed companies in EU are obligated to provide their Consolidated Financial Statements (CFS) in accordance with financial accounting principles of International Accounting Standards (IAS) or International Financial Reporting Standards (IFRS) from January 1st, 2005. This regulation enables a necessary harmonization of accounting principles within the EU and supports a clear comparability of CFS worldwide. The object of this study is to analyze major differences of CFS in German GAAP and IAS/IFRS. Thereby, variations of both accounting standards are compared and a major difference is explained thoroughly with a concrete example. The major differences of CFS in IAS/IFRS and German GAAP result from different aims of both accounting standards. The German GAAP is strongly based on prudence principle for protection of creditors and authoritative principle (tax accounting based on commercial accounting). In comparison, the IAS/IFRS deliver potential investors realistic and decision useful information about assets, finance, and profit situations of a company (true and fair view / fair presentation principle). These basic principles could be reflected in several key points of the both accounting standards whose differences are clarified in this study. Furthermore, an essential key point of CFS namely the basis of consolidation (contains enterprises included in the consolidation and capital consolidation methods) is illuminated with a concrete example. Hereby, the relation between the control influence of the parent enterprise on its sub-entities and the correspondent capital consolidation methods are studied. Bücher / Fremdsprachige Bücher / Englische Bücher 978-3-640-38292-7, GRIN

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Consolidated financial statements in IAS/IFRS and German GAAP - Major differences explained - Khanh Pham-Gia
Vergriffenes Buch, derzeit bei uns nicht verfügbar.
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Khanh Pham-Gia:

Consolidated financial statements in IAS/IFRS and German GAAP - Major differences explained - neues Buch

2008, ISBN: 9783640382927

ID: 118637389

Scholarly Research Paper from the year 2008 in the subject Business economics - Business Management, Corporate Governance, printed single-sided, grade: 1,3, University of applied sciences, Munich, language: English, abstract: Due to a regulation of the European Union (EU) concerning financial accounting issued on June 6th, 2002, all listed companies in EU are obligated to provide their Consolidated Financial Statements (CFS) in accordance with financial accounting principles of International Accounting Standards (IAS) or International Financial Reporting Standards (IFRS) from January 1st, 2005. This regulation enables a necessary harmonization of accounting principles within the EU and supports a clear comparability of CFS worldwide. The object of this study is to analyze major differences of CFS in German GAAP and IAS/IFRS. Thereby, variations of both accounting standards are compared and a major difference is explained thoroughly with a concrete example. The major differences of CFS in IAS/IFRS and German GAAP result from different aims of both accounting standards. The German GAAP is strongly based on prudence principle for protection of creditors and authoritative principle (tax accounting based on commercial accounting). In comparison, the IAS/IFRS deliver potential investors realistic and decision useful information about assets, finance, and profit situations of a company (true and fair view / fair presentation principle). These basic principles could be reflected in several key points of the both accounting standards whose differences are clarified in this study. Furthermore, an essential key point of CFS namely the basis of consolidation (contains enterprises included in the consolidation and capital consolidation methods) is illuminated with a concrete example. Hereby, the relation between the control influence of the parent enterprise on its sub-entities and the correspondent capital consolidation methods are studied. Consolidated financial statements in IAS/IFRS and German GAAP - Major differences explained Buch (dtsch.) Bücher>Fremdsprachige Bücher>Englische Bücher, GRIN

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Consolidated financial statements in IAS/IFRS and German GAAP - Major differences explained - Khanh Pham-Gia
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Consolidated financial statements in IAS/IFRS and German GAAP - Major differences explained - neues Buch

2009

ISBN: 9783640382927

ID: 691001963

Research paper from the year 2008 in the subject Business economics - Business Management, Corporate Governance, grade: 1,3, University of applied sciences, Munich, language: English, abstract: Due to a regulation of the European Union (EU) concerning financial accounting issued on June 6th, 2002, all listed companies in EU are obligated to provide their Consolidated Financial Statements (CFS) in accordance with financial accounting principles of International Accounting Standards (IAS) or International Financial Reporting Standards (IFRS) from January 1st, 2005. This regulation enables a necessary harmonization of accounting principles within the EU and supports a clear comparability of CFS worldwide. The object of this study is to analyze major differences of CFS in German GAAP and IAS/IFRS. Thereby, variations of both accounting standards are compared and a major difference is explained thoroughly with a concrete example. The major differences of CFS in IAS/IFRS and German GAAP result from different aims of both accounting standards. The German GAAP is strongly based on prudence principle for protection of creditors and authoritative principle (tax accounting based on commercial accounting). In comparison, the IAS/IFRS deliver potential investors realistic and decision useful information about assets, finance, and profit situations of a company (true and fair view / fair presentation principle). These basic principles could be reflected in several key points of the both accounting standards whose differences are clarified in this study. Furthermore, an essential key point of CFS namely the basis of consolidation (contains enterprises included in the consolidation and capital consolidation methods) is illuminated with a concrete example. Hereby, the relation between the control influence of the parent enterprise on its ´´sub-entities´´ and the correspondent capital consolidation methods are studied. Consolidated financial statements in IAS/IFRS and German GAAP - Major differences explained Bücher > Fremdsprachige Bücher > Englische Bücher Taschenbuch 31.07.2009, GRIN, .200

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Consolidated financial statements in IAS/IFRS and German GAAP - Major differences explained - Khanh Pham-Gia
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Consolidated financial statements in IAS/IFRS and German GAAP - Major differences explained - neues Buch

2008, ISBN: 9783640382927

ID: 738fb2ecdc13cacf4bfac4f152d02556

Consolidated financial statements in IAS/IFRS and German GAAP - Major differences explained Research paper from the year 2008 in the subject Business economics - Business Management, Corporate Governance, grade: 1,3, University of applied sciences, Munich, language: English, abstract: Due to a regulation of the European Union (EU) concerning financial accounting issued on June 6th, 2002, all listed companies in EU are obligated to provide their Consolidated Financial Statements (CFS) in accordance with financial accounting principles of International Accounting Standards (IAS) or International Financial Reporting Standards (IFRS) from January 1st, 2005. This regulation enables a necessary harmonization of accounting principles within the EU and supports a clear comparability of CFS worldwide. The object of this study is to analyze major differences of CFS in German GAAP and IAS/IFRS. Thereby, variations of both accounting standards are compared and a major difference is explained thoroughly with a concrete example. The major differences of CFS in IAS/IFRS and German GAAP result from different aims of both accounting standards. The German GAAP is strongly based on prudence principle for protection of creditors and authoritative principle (tax accounting based on commercial accounting). In comparison, the IAS/IFRS deliver potential investors realistic and decision useful information about assets, finance, and profit situations of a company (true and fair view / fair presentation principle). These basic principles could be reflected in several key points of the both accounting standards whose differences are clarified in this study. Furthermore, an essential key point of CFS namely the basis of consolidation (contains enterprises included in the consolidation and capital consolidation methods) is illuminated with a concrete example. Hereby, the relation between the control influence of the parent enterprise on its "sub-entities" and the correspondent capital consolidation methods are studied. Bücher / Fremdsprachige Bücher / Englische Bücher 978-3-640-38292-7, GRIN

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Consolidated financial statements in IAS/IFRS and German GAAP - Major differences explained - Khanh Pham-Gia
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Khanh Pham-Gia:
Consolidated financial statements in IAS/IFRS and German GAAP - Major differences explained - neues Buch

2008, ISBN: 9783640382927

ID: 118637389

Research paper from the year 2008 in the subject Business economics - Business Management, Corporate Governance, grade: 1,3, University of applied sciences, Munich, language: English, abstract: Due to a regulation of the European Union (EU) concerning financial accounting issued on June 6th, 2002, all listed companies in EU are obligated to provide their Consolidated Financial Statements (CFS) in accordance with financial accounting principles of International Accounting Standards (IAS) or International Financial Reporting Standards (IFRS) from January 1st, 2005. This regulation enables a necessary harmonization of accounting principles within the EU and supports a clear comparability of CFS worldwide. The object of this study is to analyze major differences of CFS in German GAAP and IAS/IFRS. Thereby, variations of both accounting standards are compared and a major difference is explained thoroughly with a concrete example. The major differences of CFS in IAS/IFRS and German GAAP result from different aims of both accounting standards. The German GAAP is strongly based on prudence principle for protection of creditors and authoritative principle (tax accounting based on commercial accounting). In comparison, the IAS/IFRS deliver potential investors realistic and decision useful information about assets, finance, and profit situations of a company (true and fair view / fair presentation principle). These basic principles could be reflected in several key points of the both accounting standards whose differences are clarified in this study. Furthermore, an essential key point of CFS namely the basis of consolidation (contains enterprises included in the consolidation and capital consolidation methods) is illuminated with a concrete example. Hereby, the relation between the control influence of the parent enterprise on its ´´sub-entities´´ and the correspondent capital consolidation methods are studied. Consolidated financial statements in IAS/IFRS and German GAAP - Major differences explained Buch (dtsch.) Bücher>Fremdsprachige Bücher>Englische Bücher, GRIN

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Consolidated financial statements in IAS/IFRS and German GAAP - Major differences explained
Autor:

Pham-Gia, Khanh

Titel:

Consolidated financial statements in IAS/IFRS and German GAAP - Major differences explained

ISBN-Nummer:

3640382927

Scholarly Research Paper from the year 2008 in the subject Economics / Business: Business Management, Corporate Governance, printed single-sided, grade: 1,3, University of applied sciences, Munich, language: English, abstract: Due to a regulation of the European Union (EU) concerning financial accounting issued on June 6th, 2002, all listed companies in EU are obligated to provide their Consolidated Financial Statements (CFS) in accordance with financial accounting principles of International Accounting Standards (IAS) or International Financial Reporting Standards (IFRS) from January 1st, 2005. This regulation enables a necessary harmonization of accounting principles within the EU and supports a clear comparability of CFS worldwide. The object of this study is to analyze major differences of CFS in German GAAP and IAS/IFRS. Thereby, variations of both accounting standards are compared and a major difference is explained thoroughly with a concrete example.The major differences of CFS in IAS/IFRS and German GAAP result from different aims of both accounting standards. The German GAAP is strongly based on prudence principle for protection of creditors and authoritative principle (tax accounting based on commercial accounting). In comparison, the IAS/IFRS deliver potential investors realistic and decision useful information about assets, finance, and profit situations of a company (true and fair view / fair presentation principle). These basic principles could be reflected in several key points of the both accounting standards whose differences are clarified in this study. Furthermore, an essential key point of CFS namely the basis of consolidation (contains enterprises included in the consolidation and capital consolidation methods) is illuminated with a concrete example. Hereby, the relation between the control influence of the parent enterprise on its "sub-entities" and the correspondent capital consolidation methods are studied.

Detailangaben zum Buch - Consolidated financial statements in IAS/IFRS and German GAAP - Major differences explained


EAN (ISBN-13): 9783640382927
ISBN (ISBN-10): 3640382927
Gebundene Ausgabe
Taschenbuch
Erscheinungsjahr: 2009
Herausgeber: GRIN Verlag
60 Seiten
Gewicht: 0,097 kg
Sprache: eng/Englisch

Buch in der Datenbank seit 08.12.2009 19:40:14
Buch zuletzt gefunden am 23.11.2016 10:28:38
ISBN/EAN: 3640382927

ISBN - alternative Schreibweisen:
3-640-38292-7, 978-3-640-38292-7

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