The paper shows the ways of disclosing financial risks by IFRS 7 and certain types of sensitivity analysis. The … companies on Germany`s DAX, MDAX, SDAX and TecDAX are analyzed for the years 2007 and 2008. -- Risikoberichterstattung ; IFRS 7 … ; Disclosure ; Risk Management ; Monte-Carlo Simulation ; IFRS 7 …

Verständigung zwischen Juristen und Ökonomen beitragen. Seine zentrale These besteht darin, dass Korruption als ein Ordnungsproblem … between law and economics. It claims that corruption is to be perceived as a constitutional problem of the economy and that …

Reduziert eine IFRS-Umstellung die Informationsdefizite der Fremdkapitalgeber und somit auch die Risikoprämie von … für Fremdfinanzierung. Folglich analysieren wir den Einfluss einer IFRS-Umstellung auf die Risikoprämie von Anleihen … Veränderung der Risikoprämie nach einer Umstellung auf IFRS um ca. 39% verringert. Allerdings tritt dieser Effekt mit einer …

The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …

The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …-sized entities in Germany. -- Accounting ; full IFRS ; IFRS ; IFRS for SMEs ; non-listed companies ; small and medium-sized entities …

The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …

The paper analyzes whether the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for … according to international standards. For this reason the analysis includes a comparison of the sections of the IFRS for SMEs … concerning consolidated financial statement accounting with Full-IFRS and the modernized German GAAP. -- Full-IFRS ; IFRS for …

according to IFRS. Furthermore it compares the accounting methods according to international standards with German GAAP …