Title: Corporate governance based on business ...
Publisher: GRIN Verlag Mai 2008
Publication Date: 2008
Book Condition: Neu
Neuware - Bachelor Thesis from the year 2006 in the subject Business economics - Accounting and Taxes, grade: 1,7, University of Applied Sciences Essen, 127 entries in the bibliography, language: English, abstract: In recent years standard setting bodies as well as users such as capital markets have increased their demands for developing external reporting towards a HBR (HBR). Along with the requirement that listed companies located in Europe as of 1st January 2005 should prepare their consolidated financial statement in accordance with International Accounting Standards (IAS), more and more companies all over the world (freely or by obligation) are preparing and publishing their consolidated accounts applying International Financial Reporting Standards (IFRS). Using international accounting systems like IAS / IFRS with its central principle of 'decision usefulness' makes it possible respectively obligatory to meet the information needs of a HBR by ' . reducing the information asymmetry between providers and recipients of capital . ' . 'To be relevant to investors, creditors, and other for investment, credit and similar decision, [IAS / IFRS] accounting information must be capable of making difference in a decision by helping users to form predictions about the outcomes of past, present, and future events or to confirm correct expectations.' By calling for 'decision useful' information within IAS / IFRS accounting one could ask why the collected information is only used for external business reporting. With its holistic approach, business reporting and its underlying informative basis determined by the principles and rules from IAS / IFRS provides the opportunity to use it as an internal control system in order to support managerial decisions as well. Or, to see it from a different angle, if 'decision useful' information to prepare IAS / IFRS consolidated accounts are already gathered, it is to be questioned how CG ca 132 pp. Englisch. Bookseller Inventory # 9783638945813
This bookseller accepts the following methods of payment:
AbeBooks Bookseller Since: 11 January 2012
Allgemeine Geschäftsbedingungen (abebooks.de)
der Firma Agrios Buch- und Medienversand UG e.K. ,Geschäftsführer Ludwig Meier, De-Gasperi-Str. 8, 51469 Bergisch Gladbach nachstehend als Verkäufer bezeichnet.
§ 1 Allgemeines, Begriffsbestimmungen
(1) Der Verkäufer bietet unter dem Nutzernamen Agrios Buch unter der Plattform abebooks.de insbesondere Bücher an. Die folgenden Allgemeinen Geschäftsbedingungen (AGB) gelten für die Geschäftsbeziehung zwischen dem Verkäufer und dem Kunden in ihrer zum Ze...[More Information]
Der Versand ins Ausland findet IMMER mit DHL statt. Auch nach Österreich verschicken wir nur mit DHL! Daher Standardversand == Luftpost!