By Michael Schachtner
Kapitalmärkte haben die Unternehmensfinanzierung und das Finanzmanagement in den letzten Jahren stark beeinflusst. Den Unternehmen steht ein breites Spektrum an Finanzierungsinstrumenten mit unterschiedlichsten Merkmalen zur Verfügung, deren Bilanzierung die Kapitalstruktur und Unternehmensbewertung bedingt.
Michael Schachtner untersucht die Unternehmensfinanzierung börsennotierter Unternehmen aus der Schweiz und Deutschland über einen Zeitraum von 1995 bis 2006 vor dem Hintergrund regulatorischer Veränderungen. Anhand einer Systematik von fünf Thesen diskutiert der Autor unter anderem folgende Fragen: Welchen Einfluss hatte die Umstellung auf IFRS-Accounting in Deutschland? Wie ist die Fremdfinanzierung von Unternehmen strukturiert? Inwiefern bestimmen makroökonomische Determinanten das Finanzierungsverhalten von Unternehmen? Der empirische Teil zeigt mit einer detaillierten examine konkreter Finanzierungsinstrumente aus Jahresabschlüssen den Wandel der Finanzierung börsennotierter Unternehmen in der Schweiz und in Deutschland.
By Klaus Liebscher, Josef Christl, Peter Mooslechner, Doris Ritzberger-Grunwald
This publication offers authoritative educational insights into the consequences of overseas direct funding (FDI) on domestic and host international locations. It highlights worldwide traits and styles, and explores comparable coverage demanding situations all with a distinct specialize in the international locations in important, jap and South-Eastern Europe. The e-book cuts in the course of the present facts fog via providing quite a lot of up to date educational findings and institutional services. these findings are rounded off with classes to be realized from historic advancements (Ireland's luck story), an overview of present tendencies (the position of China) and an funding promoting organisation coverage for attracting sustainable funding (CzechInvest). Contributions made by means of principal financial institution officers, institutional representatives, individuals of academia and pros offer for a uniquely complementary view on FDI advancements and their implications.At a time of huge alterations within the FDI panorama, this e-book bargains either empirical and econometric facts on overseas direct funding and should be of serious curiosity to economists and different specialists within the fields of monetary coverage and ecu integration from important, advertisement and funding banks, governments, overseas firms, universities and examine institutes. The specified specialize in FDI will allure these drawn to, or at once excited about tackling the demanding situations of attracting sustainable funding or making an investment effectively out of the country.
By P. Stevens, B. Kriefman
By Warren Ruppel
The crucial reference for governmental GAAP application
Wiley GAAP for Governments 2015 offers the most recent details on GAAP, with insurance designed particularly for presidency entities. With a spotlight at the useful instead of the tutorial, this ebook presents insightful, brand new implementation info and factors of the $64000 advancements in governmental GAAP that experience happened some time past 12 months. specific assurance contains institution districts, public specialists, and person pension plans monetary statements, with a disclosure list that is helping preparers confirm compliance. visible aids aid facilitate the reader's figuring out of the fabric, offering a accomplished consultant to monetary reporting for governments on the kingdom and native point. This trustworthy consultant is an favourite for its accessibility, completeness, and relevance, aiding readers in achieving and keep compliance with minimum burden.
Governmental accounting criteria are continually being published, becoming in complexity with every one generation. Wiley GAAP for Governments is up-to-date every year to supply the main updated info on hand, with thorough reasons and specialist implementation advice.
- Get up to the mark at the most modern accounting pronouncements
- Understand how GAAP applies to executive our bodies and pension plans
- Refer to disclosure checklists designed particularly for presidency entities
- Study flowcharts, diagrams, and charts to realize a deeper understanding
This common advisor is prepared for simple navigation, and designed to aid preparers speedy locate, comprehend, and practice the data they wish. professional tips during the expanding complexity of training and implementation of suitable adjustments is what makes Wiley GAAP for Governments 2015 the reference monetary pros stick with it their desks instead of on their bookshelves.
By BPP Learning Media
BPP studying Media offers complete fabrics that spotlight the components to target to your assessments and supplement the syllabus to extend your figuring out.
By Eric Tyson
The one-stop tax consultant for the first-time or last-minute filer
up to date and revised for the 2008 tax yr, Taxes 2009 For Dummies is the single tax consultant out there that walks readers in the course of the significant tax varieties line via line, together with the 1040 Schedules A via E. choked with valuable assistance and methods for submitting source of revenue tax returns safely and on time, this ebook is aimed toward people who are looking to do their very own taxes with out hiring a preparer. monetary specialist Eric Tyson groups up with tax specialists Margaret Munro and David Silverman to reply to the main commonly asked tax questions in undeniable English.
By Christiane Malke
Christiane Malke analyzes the present matters as a result of the access right into a Societas Europaea (SE), the move of seat of an SE from one ecu member nation to a different and the go out out of an SE within the 27 member states of the ecu taking into account the Merger Directive. in response to latest deficiencies the writer offers reform ways that think of alterations to the nationwide legislations of the member states, to ecu legislation in addition to to the proposals supplied through the ecu fee in regards to the advent of a typical (Consolidated) company Tax Base.