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International Financial Reporting Standards (Ifrs) 2014
This compact book contains all the official International Financial Reporting Standards (IFRS), International Accounting Standards (IAS) and Interpretations (SICs, IFRICs), approved by the EU and thus mandatory for companies operating in capital markets. The standards are listed synoptically in English and German, allowing a comparison with the English original, which is important in questions of interpretation. A handy reference for accountants, tax advisors, IFRS consultants, and companies applying IFRS. Can only be sold within the EU.
Discovering the Meaning of Life
Have you ever asked yourself what the purpose of your life is? Do you feel like life is meaningless because you have not encountered a convincing answer to that question? Well, you are not alone. Many philosophers have argued that a clear answer to the problem of meaning is forever lost, and that there is no rational way to secure purpose. If a solution could be discovered, it would only be a very subjective one. We may construct one for ourselves, according to this line of thinking, but an objective purpose can never be found. I wrote this book because I strongly disagree with this contention. If you are interested in this adventurous question, you will find in these pages a novel approach to the problem, and I argue that through philosophical inquiry, we indeed can uncover an objective meaning to our lives. This book is a step-by-step guide to walk you through the tough questions in the philosophy of meaning and to bring you closer to your destiny. Our purpose is relevant for all of us. And perhaps the solution touches deeper than you might have ever dared to imagine.
Corporate Power, Oligopolies, and the Crisis of the State
The largest, wealthiest corporations have gained unprecedented power and influence in contemporary life. From cradle to grave the decisions made by these entities have an enormous impact on how we live and work, what we eat, our physical and psychological health, what we know or believe, whom we elect, and how we deal with one another and with the natural world around us. At the same time, government seems ever more subservient to the power of these oligopolies, providing numerous forms of corporate welfare—tax breaks, subsidies, guarantees, and bailouts—while neglecting the most basic needs of the population. In Corporate Power, Oligopolies, and the Crisis of the State, Luis Suarez-Vill...
Gewinnkonzeptionen und Erfolgsdarstellung nach IFRS
Nadine Antonakopoulos analysiert die Vorschriften zur Bilanzierung ergebnisneutral zu erfassender Erfolge und stellt sowohl die konzeptionelle Ausrichtung bei der Erfolgsermittlung über die bisher getroffenen Entscheidungen des IASB im Rahmen des „conceptual framework project“ als auch die geplanten Änderungen hinsichtlich der Darstellung der Vermögens-, Finanz- und Ertragslage sowie der Erfolgsspaltung im Rahmen des „financial statement presentation project“ vor.
Data Governance in AI, FinTech and LegalTech
A comprehensive overview of the governance of urban infrastructures, this Companion combines illustrative cases with conceptual approaches to offer an innovative perspective on the governance of large urban infrastructure systems. Chapters examine the challenges facing urban infrastructure systems, including financial, economic, technological, social, ecological, jurisdictional and demand.
IFRS-Management
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The Real Madrid Revolution
Real Madrid’s innovative, modern strategies may not only keep them on top—but save soccer itself. Featuring behind-the-scenes coverage and expert analysis, this book gives fans an up close and personal look at one of the world’s most legendary teams during a major crossroads for the sport. Former Columbia Business School adjunct professor Steven G. Mandis, who analyzed Real Madrid’s path to success in The Real Madrid Way, returns to examine how the club is coping with systemic changes in the sport of soccer and innovating the sport in the process. Founded in 1902 and granted a royal title by the king of Spain in 1920, Real Madrid Club de Fútbol went onto become the world’s most va...
Veräußerung von Anteilen an Tochterunternehmen im IFRS-Konzernabschluss
Felix Hoehne beschreibt die neu eingeführten, umfangreichen Vorschriften zur konzernbilanziellen Abbildung von Anteilsveräußerungen, sog. End- und Übergangskonsolidierungsvorgänge, und analysiert sie sowohl vor dem Hintergrund eines theoretischen Untersuchungskonzepts als auch hinsichtlich praktischer Auswirkungen.
Verbriefungsplattformen nach IFRS
Seit der Finanzmarktkrise sind Zweckgesellschaften von Verbriefungsplattformen in das öffentliche Bewusstsein gerückt. Etliche Kreditinstitute gerieten in Schieflage, als außerbilanzielle Verbriefungszweckgesellschaften die involvierten Banken massiv belasteten. Vor dem Hintergrund der Finanzkrise veröffentlichte das International Accounting Standards Board (IASB) neue Konsolidierungsregeln. Andreas D. Christ untersucht die neuen IFRS-Vorschriften in Anwendung auf komplexe Verbriefungsstrukturen. Die Analyse basiert auf einer standardübergreifenden Betrachtung von „control“ als dem maßgeblichen Kriterium zur Abgrenzung des Konsolidierungskreises. Zudem zieht der Verfasser Vergleiche zum alten Recht und verdeutlicht, welche Mängel auch die neuen Regelungen aufweisen, denen er eine alternative Lösung gegenüberstellt.
