BFuP; Betriebswirtschaftliche Forschung und Praxis

Das Thema Ifrs Aus Sicht Des Europäischen Parlaments

The European Parliament supports the development of the international dissemination of IFRS standards for capital market companies. The responsibility of the IAS boards and the democratic control of this standard-setting body must be substantially improved since the previously existing standard-setting process had serious shortages of impact.

Ifrs - Eignung Für Ausschüttungszwecke?

The spread of International Financial Reporting Standards (IFRS) worldwide, including in the European Union (EU), is increasing. According to a February 2008 study by KPMG, IFRS are already in at least 17 member states of the EU, even being used as the basis for calculating distributions. The following contribution investigated this situation and, taking into account the normative functional relationships in the financial statements, once again the question arises as to whether IFRS is suitab...

Ansatz Der Ccctb Working Group Zur Harmonisierung Der Steuerbemessungsgrundlage in Europa

This paper describes work on a common consolidated corporate tax base in the European Union (EU). The working group created by the Commission and the Member States of the EU in early 2008 completed its work. The Commission used the results obtained in the autumn of 2008 for an EU directive proposal.

Dunkle Seiten Der Vorsicht Bei Licht Besehen

Although debt can only be granted if distributions to owners are limited, and the approach for external accounts is justified regardless of the primary purpose, despite damage to creditors. This contribution gives two justifications for such caution, and puts forward those fears. The world-wide practice of distribution restraint by law or contract also speaks to a fear of damage to creditors.

Beschäftigungswachstum Kleiner Und Mittlerer Unternehmen - Empirische Ergebnisse Für Deutschland

Based on a self-collected data set, this study examines German employment growth of medium-sized enterprises (SMEs). Several approaches are used, including Gibrat's Law, which employs the Jovanovic theoretical model, human capital theory and the legal implications. In contradiction to Gibrat's Law, the study found that company size has a negative influence on growth.

Produktions- Und Finanzwirtschaftlich Fundierte Bewertung Einer Vertikalen Unternehmensverschmelzung

This paper shows how vertical mergers among equals results in positive and negative synergy effects in real and financial assets in the sphere of the merged company production. This study uses the tools of functional assessment theory, in particular the so-called status-border pricing model. After an assessment of the benefits of a vertical merger, a theoretical valuation formula is discussed.

Weitere Themen

Sensitivitã¤Tsanalyse Und Value at Risk Als Instrumente Des Marktpreisrisiko-Reporting Nach Ifrs 7

Due to the increasing use of innovative financial instruments, the identification, measurement and control of market risk has become one of the key functions of the internal management of many industrial, commercial and service concerns. With the entry into force of International Financial Reporting Standard 7 (IFRS 7), companies are now being required to disclose external commitments assumed to have undertaken such risk.

Buchbesprechungen

Personalcontrolling. Der Mensch Im Mittelpunkt

"Personalcontrolling. Der Mensch im Mittelpunkt. Erfahrungsberichte, Funktionen und Instrumente," edited by Norbert Zdrowomyslaw, is reviewed.

Konvergenz von Ifrs Und Interner Unternehmensrechnung

"Konvergenz von IFRS und interner Unternehmensrechnung, by Andreas Stute, is reviewed.

Management Handbuch Accounting, Controlling &Amp; Finance

"Management Handbuch Accounting, Controlling & Finance," edited by Carl-Christian Freidank and Joachim Tanski, is reviewed.

Robuste Asset Allocation, Schriftenreihe 'Portfoliomanagement', Band 22

"Robuste Asset Allocation," by Ulf Brinkmann, is reviewed.