Principles of recognition and valuation of assets and liabilities in separate financial statements acc. to German Commercial Code (HGB) - Couverture souple
Synopsis
Research Paper (undergraduate) from the year 2010 in the subject Business economics - Accounting and Taxes, grade: 2,3, University of applied sciences, Munich, course: MBA, language: English, abstract: Every single company is obliged to make a financial statement according to national law, which is the German Commercial Code (HGB) in Germany. This assignment elaborates important clauses for the domain of "recognition and accounting principles", lodged in the HGB and then critically monitors and analyzes rules, obligations and bans, deduced from these clauses. The author therefore looks into the subject of accounting challenges in general like the actual definition of an asset and the right classification of individual assets: which is already detected as the first "room for accounting flexibility" allowing firms to build up hidden reserves, something being highly criticized from supporters of the Anglo-Saxon approach. Next the major valuation principles and in particular the Prudence Principle with its four occurrences are analyzed, followed by a practical and value oriented overview of the "past, present and future value" approach. Additionally, the author presents a scheme with the logical "computation of acquisition costs" in order to have a valuation basis for the balance sheet. This accounting cost termination is however another "option" enabled through the legal text of § 255 HGB to minimize or maximize profits shown to external parties. The core part then focuses on the accounting differences of certain groups of assets. For theoretical reasons calculation scenarios with corresponding formulas for the depreciation methods are introduced and executed with a practical example, namely the depreciation for a ten year old machine. This simple example proves that the linear method allows the highest profit shown whereas with the declining method the lowest profit is shown. In the last chapter important aspects and challenges, as the deciding role of the correct "am
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Principles of recognition and valuation of assets and liabilities in separate financial statements acc. to German Commercial Code (HGB)
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Principles of recognition and valuation of assets and liabilities in separate financial statements acc. to German Commercial Code (HGB)
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Taschenbuch. Etat : Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -Research Paper (undergraduate) from the year 2010 in the subject Business economics - Accounting and Taxes, grade: 2,3, University of applied sciences, Munich, course: MBA, language: English, abstract: Every single company is obliged to make a financial statement according to national law, which is the German Commercial Code (HGB) in Germany. This assignment elaborates important clauses for the domain of 'recognition and accounting principles', lodged in the HGB and then critically monitors and analyzes rules, obligations and bans, deduced from these clauses. The author therefore looks into the subject of accounting challenges in general like the actualdefinition of an asset and the right classification of individual assets: which is already detected as the first 'room for accounting flexibility' allowing firms to build up hidden reserves, something being highly criticized from supporters of the Anglo-Saxon approach. Next the major valuation principles and in particular thePrudence Principle with its four occurrences are analyzed, followed by a practical and value oriented overview of the 'past, present and future value' approach.Additionally, the author presents a scheme with the logical 'computation of acquisition costs' in order to have a valuation basis for the balance sheet. Thisaccounting cost termination is however another 'option' enabled through the legal text of255 HGB to minimize or maximize profits shown to external parties. The core part then focuses on the accounting differences of certaingroups of assets. For theoretical reasons calculation scenarios withcorresponding formulas for the depreciation methods are introduced and executed with a practical example, namely the depreciation for a ten year old machine. This simple example proves that the linear method allows the highest profit shown whereas with the declining method the lowest profit is shown. In the last chapter important aspects and challenges, as the deciding role of the correct'amount to be paid' for the subject of accounting of liabilities are analyzed. 32 pp. Englisch. N° de réf. du vendeur 9783640754731
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Principles of recognition and valuation of assets and liabilities in separate financial statements acc. to German Commercial Code (HGB)
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GRIN Verlag, GRIN Verlag Dez 2010, 2010
ISBN 10 : 3640754735
ISBN 13 : 9783640754731
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Vendeur : buchversandmimpf2000, Emtmannsberg, BAYE, Allemagne
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Taschenbuch. Etat : Neu. This item is printed on demand - Print on Demand Titel. Neuware -Research Paper (undergraduate) from the year 2010 in the subject Business economics - Accounting and Taxes, grade: 2,3, University of applied sciences, Munich, course: MBA, language: English, abstract: Every single company is obliged to make a financial statement according to national law, which is the German Commercial Code (HGB) in Germany. This assignment elaborates important clauses for the domain of ¿recognition and accounting principles¿, lodged in the HGB and then critically monitors and analyzes rules, obligations and bans, deduced from these clauses. The author therefore looks into the subject of accounting challenges in general like the actualdefinition of an asset and the right classification of individual assets: which is already detected as the first ¿room for accounting flexibility¿ allowing firms to build up hidden reserves, something being highly criticized from supporters of the Anglo-Saxon approach. Next the major valuation principles and in particular thePrudence Principle with its four occurrences are analyzed, followed by a practical and value oriented overview of the ¿past, present and future value¿ approach.Additionally, the author presents a scheme with the logical ¿computation of acquisition costs¿ in order to have a valuation basis for the balance sheet. Thisaccounting cost termination is however another ¿option¿ enabled through the legal text of 255 HGB to minimize or maximize profits shown to external parties. The core part then focuses on the accounting differences of certaingroups of assets. For theoretical reasons calculation scenarios withcorresponding formulas for the depreciation methods are introduced and executed with a practical example, namely the depreciation for a ten year old machine. This simple example proves that the linear method allows the highest profit shown whereas with the declining method the lowest profit is shown. In the last chapter important aspects and challenges, as the deciding role of the correct¿amount to be paid¿ for the subject of accounting of liabilities are analyzed.Books on Demand GmbH, Überseering 33, 22297 Hamburg 32 pp. Englisch. N° de réf. du vendeur 9783640754731
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Principles of recognition and valuation of assets and liabilities in separate financial statements acc. to German Commercial Code (HGB)
Edité par
GRIN Verlag, GRIN Verlag, 2010
ISBN 10 : 3640754735
ISBN 13 : 9783640754731
Neuf
Taschenbuch
Vendeur : AHA-BUCH GmbH, Einbeck, Allemagne
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Taschenbuch. Etat : Neu. Druck auf Anfrage Neuware - Printed after ordering - Research Paper (undergraduate) from the year 2010 in the subject Business economics - Accounting and Taxes, grade: 2,3, University of applied sciences, Munich, course: MBA, language: English, abstract: Every single company is obliged to make a financial statement according to national law, which is the German Commercial Code (HGB) in Germany. This assignment elaborates important clauses for the domain of 'recognition and accounting principles', lodged in the HGB and then critically monitors and analyzes rules, obligations and bans, deduced from these clauses. The author therefore looks into the subject of accounting challenges in general like the actualdefinition of an asset and the right classification of individual assets: which is already detected as the first 'room for accounting flexibility' allowing firms to build up hidden reserves, something being highly criticized from supporters of the Anglo-Saxon approach. Next the major valuation principles and in particular thePrudence Principle with its four occurrences are analyzed, followed by a practical and value oriented overview of the 'past, present and future value' approach.Additionally, the author presents a scheme with the logical 'computation of acquisition costs' in order to have a valuation basis for the balance sheet. Thisaccounting cost termination is however another 'option' enabled through the legal text of255 HGB to minimize or maximize profits shown to external parties. The core part then focuses on the accounting differences of certaingroups of assets. For theoretical reasons calculation scenarios withcorresponding formulas for the depreciation methods are introduced and executed with a practical example, namely the depreciation for a ten year old machine. This simple example proves that the linear method allows the highest profit shown whereas with the declining method the lowest profit is shown. In the last chapter important aspects and challenges, as the deciding role of the correct'amount to be paid' for the subject of accounting of liabilities are analyzed. N° de réf. du vendeur 9783640754731
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Principles of recognition and valuation of assets and liabilities in separate financial statements acc. to German Commercial Code (HGB)
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Taschenbuch. Etat : Neu. Principles of recognition and valuation of assets and liabilities in separate financial statements acc. to German Commercial Code (HGB) | Julia Wimmers | Taschenbuch | 32 S. | Englisch | 2010 | GRIN Verlag | EAN 9783640754731 | Verantwortliche Person für die EU: GRIN Publishing GmbH, Waltherstr. 23, 80337 München, info[at]grin[dot]com | Anbieter: preigu. N° de réf. du vendeur 107182121
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Principles of recognition and valuation of assets and liabilities in separate financial statements acc. to German Commercial Code (HGB)
Edité par
GRIN Verlag, 2010
ISBN 10 : 3640754735
ISBN 13 : 9783640754731
Ancien ou d'occasion
Couverture souple
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Etat : Hervorragend. Zustand: Hervorragend | Sprache: Englisch | Produktart: Bücher | Research Paper (undergraduate) from the year 2010 in the subject Business economics - Accounting and Taxes, grade: 2,3, University of applied sciences, Munich, course: MBA, language: English, abstract: Every single company is obliged to make a financial statement according to national law, which is the German Commercial Code (HGB) in Germany. This assignment elaborates important clauses for the domain of ¿recognition and accounting principles¿, lodged in the HGB and then critically monitors and analyzes rules, obligations and bans, deduced from these clauses. The author therefore looks into the subject of accounting challenges in general like the actual definition of an asset and the right classification of individual assets: which is already detected as the first ¿room for accounting flexibility¿ allowing firms to build up hidden reserves, something being highly criticized from supporters of the Anglo-Saxon approach. Next the major valuation principles and in particular the Prudence Principle with its four occurrences are analyzed, followed by a practical and value oriented overview of the ¿past, present and future value¿ approach. Additionally, the author presents a scheme with the logical ¿computation of acquisition costs¿ in order to have a valuation basis for the balance sheet. This accounting cost termination is however another ¿option¿ enabled through the legal text of § 255 HGB to minimize or maximize profits shown to external parties. The core part then focuses on the accounting differences of certain groups of assets. For theoretical reasons calculation scenarios with corresponding formulas for the depreciation methods are introduced and executed with a practical example, namely the depreciation for a ten year old machine. This simple example proves that the linear method allows the highest profit shown whereas with the declining method the lowest profit is shown. In the last chapter important aspects and challenges, as the deciding role of the correct ¿amount to be paid¿ for the subject of accounting of liabilities are analyzed. N° de réf. du vendeur 10011284/1
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