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Die Bilanzierung originärer Finanzinstrumente im Jahresabschluss nach HGB und IFRS : derzeitige Praxis und zentrale Problemlage für unternehmensexterne Adressaten
Schäfer, Henry; Kuhnle, Oliver - 2007
Der Jahresabschluss gehört zu den wichtigsten Informationsquellen von Aufsichts- und Betriebsräten. Er zeigt u. a … Abhängigkeit von den hierzu gewählten Instrumenten im Jahresabschluss niederschlägt und welche Informationen der externe … Derivaten im Jahresabschluss ist Gegenstand einer weiteren Broschüre der Reihe "Betriebswirtschaftliche Handlungshilfen". …
Persistent link: https://www.econbiz.de/10011342052
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Evidence on book-tax differences and disclosure quality based on the notes to the financial statements
Evers, Maria Theresia; Finke, Katharina; Matenaer, Sebastian - 2014
The German Accounting Law Modernization Act (BilMoG) represents a change in paradigm with regard to the traditionally close relationship between financial and tax accounting in Germany. At the same time, requirements on the disclosure of deferred taxes were revised considerably. We make use of...
Persistent link: https://www.econbiz.de/10010385092
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Determinants of firm's innovation : increasing the transparency of financial statements
Zadorozhnyi, Zenovii-Mykhaylo; Ometsinska, Iryna; … - In: Marketing i menedžment innovacij : m&mi (2021) 2, pp. 74-86
Persistent link: https://www.econbiz.de/10013161777
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Evidence on Book-Tax Differences and Disclosure Quality Based on the Notes to the Financial Statements
Evers, Maria - 2014
The German Accounting Law Modernization Act (BilMoG) represents a change in paradigm with regard to the traditionally close relationship between financial and tax accounting in Germany. At the same time, requirements on the disclosure of deferred taxes were revised considerably. We make use of...
Persistent link: https://www.econbiz.de/10013049628
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Disclosure of risk information in the European banking sector
Klepczarek, Emilia - 2015
The debate on the scope of bank information disclosures seems to be an essential issue, especially after the 2007-2010 financial crisis. The adequate number of data provided to the public domain is the condition of transparency of the banking sector, which should assure the optimization of...
Persistent link: https://www.econbiz.de/10012010950
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Der Management Approach : Herausforderungen für Controller und Abschlussprüfer im Kontext der IFRS-Finanzberichterstattung
Maier, Michael Thomas - 2009
Der Management Approach ist ein zentrales Rechnungslegungsprinzip innerhalb der IFRS. Zunächst in den 1990er-Jahren in der Diskussion um die Segmentberichterstattung nach SFAS 131 eingeführt und später in IAS 14 übernommen, wird der Begriff Management Approach heute in einem weiteren...
Persistent link: https://www.econbiz.de/10011942950
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Financial statements of a company as an information base for decision-making in a transforming economy
Osadchy, E. A.; Akhmetshin, E. M.; Amirova, E. F.; … - In: European research studies 21 (2018) 2, pp. 339-350
Persistent link: https://www.econbiz.de/10012220199
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Analysis of Corporate Financial Statements as a Tool of Financial Management in Modern Conditions
Krylov, Sergey - 2023
The article deals with the author's approach to the analysis of corporate financial statements as a tool of financial management in modern conditions, which is based on the concept of compromise between risk and profitability, is characterized by universality and relative simplicity, involving...
Persistent link: https://www.econbiz.de/10014349893
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Unbundling : neue Aspekte der Rechnungslegung am Beispiel der Entflechtungsbestimmungen in der Elektrizitätswirtschaft
Peroutka, Stephan (contributor) - 2002 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002407963
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Who do you trust while bubbles grow and blow? A comparative analysis of the explanatory power of accounting and patent information for the market values of German firms
Reitzig, Markus; Ramb, Fred - 2004
We present a theoretical and empirical analysis of the fitness of national German (German Commercial Code - Handelsgesetzbuch (HGB)) and international (IAS and US-GAAP) accounting information, as well as European patent data to explain the market values of German manufacturing firms. For the...
Persistent link: https://www.econbiz.de/10010295644