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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.

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Showing 341 to 350 of 665 (0.017 seconds)
341

Management Compensation Auswirkungen von IFRS 2 auf die SMI-Geschäftsberichte 2004/2005 /

Mulle, Oliver. January 2005 (has links) (PDF)
Master-Arbeit Univ. St. Gallen, 2005.
342

Acquisition Accounting in der Schweizer Praxis

Wicki, Sarah. January 2007 (has links) (PDF)
Master-Arbeit Univ. St. Gallen, 2007.
343

Möglichkeiten und Risiken der Übernahme internationaler Rechnungslegungsgrundsätze (IAS / IFRS) für Schweizer KMU

Shabanaj, Fatmir. January 2006 (has links) (PDF)
Master-Arbeit Univ. St. Gallen, 2006.
344

Die cash generation unit nach IAS 36 im IFRS-Jahresabschluss : Bildung, Gestaltungsmöglichkeiten und Auswirkungen /

Klingels, Bernd. January 2005 (has links)
Zugl.: Hamburg, Helmut-Schmidt-Universiẗat, Diss., 2005 u.d.T.: Klingels, Bernd: Die Bildung zahlungsmittelgenerierender Einheiten bei Wertminderungen von Vermögenswerten im Jahresabschluss nach IAS 36 rev. 2004.
345

Value Based Management und IAS/IFRS im Schadenversicherungsunternehmen /

Zons, Michael. January 2006 (has links)
Universiẗat, Diss., 2006 u.d.T.: Zons, Michael: Value Based Management im Schadenversicherungsunternehmen--Köln.
346

Ökonomische Analyse des Fair Value Accounting /

Bieker, Markus. January 2006 (has links)
Universiẗat, Diss., 2005--Bochum.
347

Bilanzierung von Pensionsverpflichtungen : kritische Analsye von HGB, US-GAAP und IAS/IFRS /

Planert, Susanne. January 2006 (has links)
Universiẗat, Diss., 2005--Frankfurt (Main).
348

Insolvenzauslösung und IFRS : leisten die International Financial Reporting Standards einen Beitrag zum (Eigen- ) Schutz der Gläubiger? /

Egger, Florian. January 2008 (has links)
Zugl.: Regensburg, Universiẗat, Diss., 2008. / Literaturverz. S. 303 - 324.
349

Věrný a poctivý obraz účetnictví v podmínkách českých účetních předpisů a Mezinárodních standardů účetního výkaznictví / True and fair view of the accounting in terms of Czech Accounting Standards and International Financial Reporting Standards

ŠTRUNCOVÁ, Kristýna January 2016 (has links)
In theoretical part, information from various Czech and foreign authors about financial statements made in terms Czech and international legislation are stated. Then, true and fair view of the accounting is described according to Czech Accounting Standards and International Financial Reporting Standards and basic information about selected areas of financial statements are presented. In the end of theoretical part, possibilities of manipulation of financial statements are mentioned. Practical part of this master thesis starts with introduction of the entity and its financial statements. This part of the thesis also contains analysis of financial statements. Amount and cause of differences between Czech and international legislation in selected areas of financial statements are examined in terms of this analysis. Then, outcome of these differences on profit after tax and company´s equity is presented.
350

Možnosti ovlivňování účetních dat a informací z hlediska managementu / Možnosti ovlivňování účetních dat a informací z hlediska managementu

STEINBACHOVÁ, Linda January 2018 (has links)
Goal of this disertation was to analyze possibilities how to influence accounting data and information in light of management. The theoretical part starts with the accounting description. Next is the creative accounting and its effect on business analyzed. In the last part are financial statements and their cohesion analyzed. In the empirical part you learn about Louis a. s. company and its situation between the years 2008 and 2015. I analyzed possible effect on the results, when the creative accounting is used. The creative accounting was applied in the company during the year 2013. The goal was to maximalize the profit (This year ended the company with a big loss of 32.534.000 CZK.). For financial statement conversion I used an interest on the loan capitalization, an issue a fictional invoice, a bill of services for next period and a distorted cost of fuel comparison .

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