financial reporting standards are set in the United States and around the world, the Financial Accounting Standards Board and …

zudem ein Lösungsvorschlag von DSR und EFRAG vor.Die Dissertation untersucht die Probleme im Rahmen der IFRS … partnerships under the IFRS with regard to the distinction between liabilities and equity as well as the published proposals …

Die Arbeit stellt die Grundsätze zur Bilanzierung von Software nach US-GAAP, IFRS und HGB gegenüber. Dabei werden …The dissertation compares the HGB-, US-GAAP and IFRS standards regarding the accounting for software. The analysis …

Bilanzrechtsmodernisierungsgesetzes nun auch dazu entschlossen, das HGB-Bilanzrecht u. a. in diesem Punkt den IFRS anzupassen und das bisher in § 248 Abs … internationalen Rechnungslegungsstandards (IFRS) den Ansatz immaterieller Vermögensgegenstände – unabhängig davon, ob sie entgeltlich … Aktivierungspflicht auf Grund der zu erbringenden Nachweise – ebenso wie nach IFRS – als faktisches Wahlrecht betrachtet werden kann …

scientific method with a vision focused ongenerating a new world's perspective surrounding us as well as having an inkling of the … future. KeyWords: research, innovation, consultancy, method, company, agrindustrial. …

internal and external factors affecting the company's profits. We discuss the types of financial performance analysis. Made the … company UAB "SWEDLIT AB BALTIJA“ financial performance vertical, horizontal, relative indices, financial structure, asset … strength of connection between the company's profits and its determinants, a correlation - regression analysis. Provided for …

concluded during the company’s insolvency? The subject is important, since there are many companies, which being insolvent … continue their activities, though under the laws, when a company is insolvent, and is not able to make payments to the creditor …, and in case he does not appeal to the court regarding the case of bankruptcy, the manager of the company, and shareholders …

The product that was created in this work is up for managing company‘s accounting data. After connection the consumer … incoming invoices, to manage company‘s clients and merchandises that are in storage. In this job was analyzed literature of …