The Austrian Federal Railway ÖBB was given a legal personality of its own on 1 January 1993. Its board was granted considerably more leeway in its decision-making power. The transport policy framework within which the ÖBB is set has changed in that bilateral truck transport with EU countries...

In most European states, large stretches of forest are public property. In Austria, 15 percent of the country's forests belong to the federal government (Austrian Federal Forests, ÖBF), and another 3 percent are in the hands of provinces and communities. Public ownership of forests has its...

The paper analyses the different accounting methods for strategic investments in separate financial statements according to IFRS. Furthermore it compares the accounting methods according to international standards with German GAAP, including the statements of the German professional institute of...

Für die Zwecke der Offenlegung besteht nach handelsrechtlichen Vorschriften ein Wahlrecht zur Anwendung der IAS/ IFRS. Gerade für kleine und mittlere Unternehmen ist zu erwarten, dass die Kapitalgeber vermehrt auf die Anwendung internationaler Rechnungslegungsvorschriften Wert legen, um...

В статье рассматриваются актуальные вопросы, связанные с использованием компаний спин-офф и их ролью при переходе экономики России на инновационный путь...

Mergers and spin-offs encounter with a problem of recognizing the transaction as actual purchase. From the commercial law perspective the transaction is always considered as actual purchase while the accounting search for real basis of the case. When the subjects of the transaction are not...

В статье освещаются проблемы распределения прав между научным учреждением и ученым на объекты интеллектуальной собственности, созданные в научном учреждении....

В статье рассматриваются вопросы регулирования деятельности банковских групп и холдингов в России. Приводится обзор основных тенденций развития банковского...

In the context of economy globalization it is the mission of consolidated financial statements to meet demands of users for financial information about activities of a company group as one company. The article is devoted to study of genesis and development of consolidated financial statements of...