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Eigenkapital von Kreditgenossenschaften - Auswirkungen der Internationalisierung auf Bilanzierung und Aufsicht
Beyer, Michael - 2008
In der Arbeit wird die Eigenkapitalausstattung von Kreditgenossenschaften thematisiert. Hintergrund dafür ist, dass sich die Eigenkapitalschwäche von Genossenschaftsbanken zukünftig durch die Internationalisierung der Rechnungslegung und der Bankenregulierung weiter verschärfen könnte....
Persistent link: https://www.econbiz.de/10009462192
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Die steuerliche Behandlung der Gewährung von Aktienoptionen an Arbeitnehmer bei grenzüberschreitenden Sachverhalten : dargestellt anhand der Länder Deutschland, Schweiz, Österreich...
Walter, Michaela - 2006
Nicht handelbare reale Aktienoptionen sind ein beliebtes Instrument, um die variable Vergütung von Mitarbeitern mit dem Unternehmenswert zu verbinden. Für die Unternehmensseite existieren unterschiedliche Auffassungen, wie die Verpflichtung aus der Option zu bilanzieren ist. Der individuelle...
Persistent link: https://www.econbiz.de/10009433685
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COMPLIANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN A DEVELOPING COUNTRY: THE CASE OF MALAYSIA
Abdullah, Mazni - 2011
This thesis focuses on compliance with IFRS disclosure requirements in Malaysia. There are four objectives that this …-compliance with IFRS in Malaysia; (2) to determine whether corporate ownership structure, culture and corporate governance attributes … have a significant influence on the extent of compliance with IFRS disclosure requirements; (3) to identify the factors of …
Persistent link: https://www.econbiz.de/10009466008
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A Tale of Two Standards: An Exploration of US GAAP and IFRS
Lagasse, Allyson - 2010
the International Accounting Standards Board will be studied. Setting financial reporting standards in the United States … International Financial Reporting Standards, maintained by the International Accounting Standards Board. After detailing the … Commission to International Financial Reporting Standards takes place. General differences between the standards are examined …
Persistent link: https://www.econbiz.de/10009450221
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Bilanzierung von Software nach HGB, US-GAAP und IFRS : integrative Analyse der Regelungen zu Ansatz, Bewertung und Umsatzrealisation von Software aus Hersteller- und Anwendersicht
Suermann, Jan-Christoph - 2006
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 …
Persistent link: https://www.econbiz.de/10009433687
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Atsargų apskaitos metodika ir jos tobulinimas
Rudytė, Silva - 2005
, international and national standards concerning inventory accounting and its management. 2. To research the problems and their … international standards of accounting the problems concerning inventory accounting ant its management were obtained and solved. …
Persistent link: https://www.econbiz.de/10009478779
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Determinants of Small Business EDI Adoption: An Empirical Investigation
Chau, PYK; Hui, KL - 2001
Given the importance of widespread adoption for the success of electronic data interchange (EDI) and the 'much-slower-than-anticipated' growth of EDI adoption in small businesses, in this study we aimed to identify the key determinants of small business EDI adoption. Based on prior research on...
Persistent link: https://www.econbiz.de/10009471535
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Automating Supply Chains
Huhns, Michael N.; Stevens, Larry M. - 2001
A recent study found that supply-chain problems cost companies between 9 and 20 percent of their value over a six-month period (T.J. Becker, 2000). The problems range from part shortages to poorly utilized plant capacity. When you place this in the context of the overall business-to-business...
Persistent link: https://www.econbiz.de/10009452179
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The impact of adopting electronic data interchange on small and medium enterprise performance : a preliminary model of EDI adoption process in Singapore /
Li, Joyce Ping.
Thesis (PhDBusinessandManagement)--University of South Australia, 2005.
Persistent link: https://www.econbiz.de/10009480561
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Assessing the impact of XML/EDI with real option valuation
Voshmgir, Shermin - 2001
Hitherto the diffusion of Electronic Data Interchange (EDI) has been limited due to high implementation and operational costs. On the other hand, the Extensible Markup Language (XML) has quickly become a generally accepted standard for integrating processing of formatted data - the literature is...
Persistent link: https://www.econbiz.de/10009480942