This book focuses on the Indonesian Financial Service Authority (FSA), which is a newly established authority within Indonesian financial services institutions that has emerged as the ultimate decision-maker for portfolio investment liberalization.
This book presents an empirical analysis on how the new lease accounting model of IFRS 16 affects financial statements and performance of Italian companies.
Fully updated and revised by international authorities on the topic, this new version of a classic and established text returns to its roots as a clear and concise introduction to this complex but essential topic in corporate finance.
The book explores the developing challenges and opportunities within the business and finance world which are likely to impact the accounting profession in the near future.
Risk Takers: Uses and Abuses of Financial Derivatives goes to the heart of the arcane and largely misunderstood world of derivative finance and makes it accessible to everyone-even novice readers.
Quest’opera si concentra sui progetti di capital budgeting, unificando la pianificazione finanziaria e l'analisi degli investimenti in un unico quadro teorico.
Focusing on the controlling management method, this book considers the conditions that must be met within a given organization in order for controlling to achieve the desired level of product quality, allowing it to enhance the performance of the organization as a whole.
Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient to solve the many problems implied by the proper functioning of the Single Market, are revealed.
Für die dritte Auflage hat Johannes Fried seinen Klassiker grundlegend überarbeitet; der Forschungsüberblick behandelt alle wichtigen Neuerscheinungen der letzten Jahre.
This book explains and illustrates each of the requirements for a nontaxable corporate division and the methods for mitigating the tax consequences when those requirements cannot be satisfied.
Gerhard Hochreiter analysiert in normativer Hinsicht, inwieweit bestimmte Anwendungskriterien unter Berücksichtigung der Grundsätze einer ökonomischen Risikokompensation und der IFRS 9 Hedge Accounting Systematik gerechtfertigt sind.
Helfried Labrenz untersucht ökonomische Folgewirkungen, die durch inhomogene Minderheitenschutzrechte in international tätigen Konzernen hervorgerufen werden.
Cross-border mergers and acquisitions (CBM&As) activity has become an important vehicle for firms' internationalization and corporate restructuring over the past three decades.
Die Überlegungen in diesem Buch konzentrieren sich auf die typischen Planungsprobleme einer Unternehmensgründung und sollen helfen, den Grundstein für eine erfolgreiche Frühentwicklungsphase zu legen.
Gain an academic and practical understanding of financial accounting and reporting with this comprehensive textbook and learn how to prepare and discuss financial statements in the real world.
Tech Stock Valuation extends the R&D literature by providing detailed direct evidence on the market value implications of inventive and innovative output.
An indispensable hands-on guide to financial accounting In light of recent accounting scandals, it is critical that all financial practitioners understand and play by the rules of the accounting field.
Financial services businesses are leading Ihe way towards the global economy because capital can be moved around more easily than and more quickly than either labor, raw materials or goods and services.
This book explains and illustrates each of the requirements for a nontaxable corporate division and the methods for mitigating the tax consequences when those requirements cannot be satisfied.
Dieses Buch befasst sich mit der handelsrechtlichen Bilanzierung der staatlichen Straßeninfrastruktur und stellt die Vorteile eines Umstiegs auf eine transparentere öffentliche Rechnungslegung heraus.
This concise volume evaluates the cause and significance of recent corporate failures and financial scandals, and how they reflect on the fitness for purpose of the external auditors, financial reports, financial watchdogs, boards, directors and senior management.
