Der Mitunternehmeranteil ist im geltenden Ertragsteuerrecht kein eigenständiges Wirtschaftsgut, sondern die ideelle Berechtigung an den Wirtschaftsgütern des Gesamthandsvermögens.
Get practical tools and guidance for financial controllership you can put to immediate use The Controller's Toolkit delivers a one-of-a-kind collection of templates, checklists, review sheets, internal controls, policies, and procedures that will form a solid foundation for any new or established financial controller.
A completely updated and revised edition of a bestselling book that has helped tens of thousands of people learn how to network effectively, Success Runs in Our Race is more important than ever in this fluctuating economy.
This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing.
Today's demanding marketplace expects auditors to take responsibility for fraud detection, and this expectation is buoyed by such legislation as the Sarbanes-Oxley Act and the Auditing Standard (SAS99), which requires increased performance on the part of the auditor to find material financial statement fraud.
With the advancement of science and technology and rapidly growing application of these in every walk of life have made obsolete the entire concept of conventional management theories and practices.
Integrated reporting in corporate communication is a process that results in improved communication, most visibly an 'integrated report,' about value creation over time.
With the advancement of science and technology and rapidly growing application of these in every walk of life have made obsolete the entire concept of conventional management theories and practices.
Many scholars have claimed that management accounting research has lost its pragmatic relevancy and interventionist research has been proposed as one way to produce theories with increased practical implications.
Von den Aufgaben des Controllings über Planung und Budgetierung, Berichtssysteme und Kennzahlensysteme, bis hin zur Kostenrechnung, der Investitions- und Wirtschaftlichkeitsrechnung, enthält dieses Buch viele Übungen und Klausuren zum Controlling, jeweils mit Lösungen.
Conventional economic and accounting systems have been exposed by the limitations of market-driven mechanisms, where public services, education and healthcare have been subordinated to profit, exacerbating the inequalities between people and countries.
Advances in Accounting Education: Teaching and Curriculum Innovations publishes both non-empirical and empirical articles dealing with accounting education.
This book provides step by step directions for organizations to adopt a security and compliance related architecture according to mandatory legal provisions and standards prescribed for their industry, as well as the methodology to maintain the compliances.
Metrics for Sustainable Business is the first book to give students a comprehensive understanding of sustainability in organizations from an accounting perspective.
The recent audit failures which have rocked financial markets worldwide have accentuated the need for a better understanding of the link between risk, control and audit quality; as well as emphasising the need to open the "e;black box"e; of the ways auditing firms actually function.
Dieses Buch beschreibt übersichtlich den Order-to-Cash-Prozess und deckt die wichtigsten Schritte von der Bestellung bis hin zur Zahlung aus Sicht der Finanzen ab.
Every consumer in a modern economy is indirectly exposed to the work of a price reporting agency (PRA) each time they fill up their car, take a flight or switch on a light, and yet the general public is completely unaware of the existence of PRAs.
This work aims to help managers harness the unused capacity of mind in order to develop their ability to learn, generate creative ideas and handle information more effectively.
The Consultative paper issued by the Basel Committee on Banking Supervision (Basel II) cites the failure of bankers to adequately stress test exposures as a major reason for bad loans.
This Enryclopaedia provides a clear introduction to managerial economics for students who have no previous background in economic analysis and at the same time develops the analysis to a level that is appropriate for second or third year undergraduates or for postgraduate students who are taking the subject for the first time.
Auditing and Assurance Services: An Integrated Approach, the definitive introductory text on auditing, focuses on the auditor's decision-making process-whether during a financial statement audit or during an integrated audit of both financial statements and internal control over financial reporting.
Volume 21 features articles on: the impact of framed information and project importance on capital budgeting decisions; the measurement of participation in budgeting practice and research; the impact of adverse selection and risk propensity on managers' project evaluation decisions; relative hedonic utility and budgetary conflict resolution; management control systems, environmental uncertainty, and organizational slack; industrial relations, budgetary participation and budget use; corporate strategy, employees' attitudes towards the balanced scorecard, and corporate performance using a contingency approach; the role of cost control systems and the effects of information technology integration on manufacturing financial performance; and the characteristics of no-budget firms.
With the advancement of science and technology and rapidly growing application of these in every walk of life have made obsolete the entire concept of conventional management theories and practices.
The Routledge Handbook of Accounting Information Systems is a prestige reference work offering a comprehensive overview of the state of current knowledge and emerging scholarship in the discipline of AIS.
Loss Control Auditing: A Guide for Conducting Fire, Safety, and Security Audits is a one-stop resource for both developing and executing a loss control audit program.
With the advancement of science and technology and rapidly growing application of these in every walk of life have made obsolete the entire concept of conventional management theories and practices.
This work aims to help managers harness the unused capacity of mind in order to develop their ability to learn, generate creative ideas and handle information more effectively.
Internal Audit: Efficiency Through Automation teaches state-of-the-art computer-aided audit techniques, with practical guidelines on how to get much needed data, overcome organizational roadblocks, build data analysis skills, as well as address Continuous Auditing issues.
Managing Finance is developed from tried and tested materials that are easy to read and work is written from a managerial perspective for general managers on executive or MBA courses.
Financial Management for Non-Financial Managers is an accessible, practical and easy to understand guide that will allow any manager to gain confidence in understanding financial matters, managing a budget and dealing with bankers, accountants and finance professionals.
