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The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …
Persistent link: https://www.econbiz.de/10010300366
This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to … accounting, which chronologically enumerate different techniques and practices, this text additionally delivers an outline of …
Persistent link: https://www.econbiz.de/10011558823
and theoretical aspects of accounting being used to argue for a lack of transparency. However, for purposes of empirically … understanding and nurtures fears on qualitative risks in cooperative accounting. The results indicate a number of possible avenues …
Persistent link: https://www.econbiz.de/10011871473
Wenn Unternehmen ihre Geschäftsprozesse auf die Erreichung strategischerWettbewerbsvorteile ausrichten wollen, dürfen sie nicht nur Kosten senken,sondern müssen die Prozesse auf die Kunden und die Unternehmenszieleausrichten. Dafür ist es notwendig, ihre Wertschöpfung zu ermitteln....
Persistent link: https://www.econbiz.de/10009467510
sheet of the clubs. However, proper accounting and valuation of player assets entails some ambiguities and problems in the … context of accounting. The aim of the present work is to illustrate the accounting treatment of a player transfer in … accordance with the provisions of the German Commercial Code. Furthermore, it is considered to what extent the accounting …
Persistent link: https://www.econbiz.de/10014528879
The PhD-thesis analyses the development of accounting standards for foundations in Germany …
Persistent link: https://www.econbiz.de/10009450181
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