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Langue: anglais
Edité par Legare Street Press 9/9/2021, 2021
ISBN 10 : 1014502675 ISBN 13 : 9781014502674
Vendeur : BargainBookStores, Grand Rapids, MI, Etats-Unis
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Ajouter au panierPaperback or Softback. Etat : New. The Commercial Code for the German Empire. Book.
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Ajouter au panierPAP. Etat : New. New Book. Shipped from UK. Established seller since 2000.
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Ajouter au panierPAP. Etat : New. New Book. Shipped from UK. Established seller since 2000.
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Langue: anglais
Edité par Legare Street Press 2022-10, 2022
ISBN 10 : 1015566294 ISBN 13 : 9781015566293
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Ajouter au panierEtat : New.
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Ajouter au panierEtat : New. KlappentextrnrnExcerpt from The German Commercial CodeAT the outset I would wish to warn the possible reader that if he opens this volume hoping to find in it a model of English prose, he is in danger of disappointment. I would frankly r.
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Ajouter au panierEtat : New. KlappentextrnrnUnlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketc.
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Ajouter au panierKartoniert / Broschiert. Etat : New.
Langue: anglais
Edité par GRIN Verlag, GRIN Verlag, 2010
ISBN 10 : 3640754735 ISBN 13 : 9783640754731
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Ajouter au panierTaschenbuch. 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.
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Ajouter au panierPaperback. Etat : New. Print on Demand. This book offers a lucid translation and thorough commentary on the German Commercial Code (HGB), a cornerstone of German commercial law enacted in 1897 and amended in 2000. It offers detailed and practical guidance on mercantile traders, partnerships, corporations, commercial transactions, and the formation, operation, and dissolution of commercial associations, including practical advice on navigating the complex legal and regulatory landscape associated with such entities. This book will be of particular benefit to those with professional or academic interest in the German legal system, as well as anyone looking to understand the legal framework that governs commercial entities within Germany. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item.