The post-2008 period in the euro area was characterised by sharp dispersion in borrowing costs faced by firms, across both countries and firm types. This dispersion was an important manifestation of the financial fragmentation" which hampered the smooth transmission of accommodative monetary...

Teil A: Controlling in kleinen und mittleren Unternehmen -- Teil B: Orientierung des Controllings an der Finanzbuchhaltung -- Teil C: Operatives Controlling -- Teil D: Strategisches Controlling -- Teil E: Erweiterung der Controlling-Datenbasis -- Teil F: Fallstudie „Müller Haushaltsgeräte GmbH

Richard Wittsiepe analyses the relevant IFRS statements with a view to possibly integrating them into existing workflows in an annual audit. He weighs the key issues of conversion by comparing them with the 4th EU Directive for accounting within the EU. The aim is to visualise the workflows as...