Download or read book Tax Accounting in Germany written by Benedikt Zinn and published by BoD – Books on Demand. This book was released on 2012 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: Book-tax conformity is an old issue in Germany. For decades, the determination of taxable income is characterized by the authoritative principle governing the traditionally close relationship between financial and tax accounting. However, book-tax differences have been growing throughout the last decades. In particular, the German Accounting Law Modernization Act (BilMoG) is seen to set a new cornerstone in the development towards an increasing divergence between financial and tax accounting. Despite the unanimous agreement of growing book-tax differences, little is so far known about the actual relationship between financial and tax accounting in Germany. In contrast to international research that has developed a variety of approaches to measure the reporting gap and investigated the information content of book-tax differences for corporate reporting behavior, empirical research on book-tax differences and their implications is rare in Germany. Based on two unique data samples the author aims to close this gap in research and, for the first time, provide empirically valid estimates of the sources and magnitude of book-tax differences in Germany. In doing so, the author also calls the information content of tax-related disclosure requirements under German GAAP into question and develops reform options that do not only take the German perspective into account, but also consider the ongoing discussion on a Common (Consolidated) Corporate Tax Base for Europe.
Download or read book Doing Business in Germany written by Andra Riemhofer and published by Business Expert Press. This book was released on 2019-03-20 with total page 189 pages. Available in PDF, EPUB and Kindle. Book excerpt: The focus of the book is to help readers understand how certain concepts and values influence the way Germans like to do business. Germany is the strongest economy in Europe, and one of the largest worldwide. The business climate is good, people are highly skilled, and consumers have plenty of spending money in their pockets; for companies that are doing business internationally, Germany is a market that simply cannot be overlooked. However, many business relationships with Germans come to an end even before they begin; intercultural differences very often result in misunderstandings, frustration, and an unnecessary loss of time and money. Especially with Germans, even small things can be crucial when you are speaking to a (potential) business contact. This book aims at helping students and professionals avoid the common pitfalls that international business people typically step into when dealing with Germans for the very first time. Unlike with the other business- or text-books focusing on culture, this book will do more than just arm you with some simple “Dos and Don’ts;” it will provide interesting and easy-to- understand descriptions and anecdotes that highlight the cultural standards and dimensions that are (typically) theoretically discussed in scientific texts. Essentially, while talking about what makes “the average” German tick, readers will be equipped with the relevant background knowledge. The focus of the book is to help readers understand how certain concepts and values influence the way Germans like to do business. It will guide them on how to successfully interact with Germans, whether at trade shows, during virtual and face-to-face meetings, or when they are negotiating their first contract.
Download or read book European Accounting Guide written by David Alexander and published by Aspen Publishers. This book was released on 1998 with total page 1714 pages. Available in PDF, EPUB and Kindle. Book excerpt: Our third edition of the Miller European Accounting Guide delivers critical new information on the vastly different accounting systems of 23 European countries. Widely disparate regulations, customs, and accounting practices throughout Europe present financial professionals with a unique economic challenge. To meet this challenge, the Guide includes extensive historical background on the legal and economic environments, an examination of the different accounting standards and self-regulatory agencies, and even presents sample financial statements. The Guide also covers the changes that are taking place as a result of the European union as well as the attempts to harmonize the accounting and reporting practices.
Download or read book International Accounting and Multinational Enterprises written by Lee H. Radebaugh and published by John Wiley & Sons. This book was released on 2006-01-04 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text presents international accounting within the context of managing multinational enterprises, focusing on business strategies and how accounting applies to these strategies. This unique approach gives students the opportunity to learn about international accounting from a perspective similar to what they will experience in the business world. The book explains the key factors that influence accounting standards and practices in different countires, and how those factors impact the convergence of standards worldwide. Particular emphasis is given to culture and its unique contribution to accounting standards and practices worldwide. The book focuses on the needs of users of financial and accounting information across borders with the aim of enhancing their understanding of how to use information and make more informed decisions in an increasingly complex and dynamic international business environment.
Download or read book Advances in International Accounting written by J. Timothy Sale and published by Elsevier. This book was released on 2007-08-13 with total page 307 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advances in International Accounting is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies. Advances in International Accounting is now available online at ScienceDirect - full-text online of volumes 14 onwards.
Download or read book Performance Management in Retail and the Consumer Goods Industry written by Michael Buttkus and published by Springer. This book was released on 2019-06-21 with total page 439 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers essential insights into various management concepts for retail and consumer packaged goods companies. Addressing a range of topics in the field of performance management, it presents concepts for management control, management reporting, planning & forecasting, as well as digitization-related aspects. The contributing authors share valuable lessons learned from real-world consulting projects and present innovative approaches to successful and effective management control at retail and consumer packaged goods companies.
Download or read book Comparative International Accounting 14th Edition written by Christopher Nobes and published by Pearson UK. This book was released on 2020 with total page 942 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in its 14th edition, Nobes and Parker's Comparative International Accounting is a comprehensive and coherent text on international financial reporting. It is primarily designed for undergraduate and postgraduate courses in comparative and international aspects of financial reporting. The book explores the conceptual and contextual found.
Download or read book Critical Histories of Accounting written by Richard K. Fleischman and published by Routledge. This book was released on 2013-04-02 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: The critical tradition in accounting historiography has come to occupy a prominent place in the discipline’s academic scholarship. Some critical literature has confronted the responsibility of accounting and accountants in precipitating contemporary crises, such as the audit failures that spawned Sarbanes-Oxley and the world-wide recession. Certain contemporary issues have long histories, such as the difficulties encountered by women to break the glass ceiling in public accounting, and the suffering of indigenous peoples under the imperialistic yoke. Other episodes in accounting’s long history are seemingly more divorced from the present, but in reality they all have contemporary significance. Slavery in the New World, for example, although abolished more than a century ago, is still rampant in parts of the world, albeit less formally. Critical accounting historians feel it a duty to harken to the "suppressed voices" of the past, those groups of people who had no access to an accounting record – women, persons of color, indigenous populations, alienated proletarians, victims of governmental incompetence and graft, and many voiceless others. Critical Histories of Accounting: Sinister Inscriptions in the Modern Era draws on the foremost work in this developing literature, both that authored by the co-editors of this volume, and that written by others. Editors Richard K. Fleischman, Warwick N. Funnell, and Steve Walker have written extensively about "the dark side of accounting," gauging the complicity of those performing accounting functions in episodes in human history that are at worst evil and at best reprehensible. The editors have also hand-selected a series of historical and contemporary episodes that have been critically investigated by the wider accounting history community, preceded by a thorough introduction.
Download or read book Comparative Study of Professional Accountants Judgements written by Christopher Patel and published by Emerald Group Publishing. This book was released on 2006-04-21 with total page 229 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides an empirical examination of cultural influences on judgments of professional accountants from Australia, India and Malaysia in relation to a number of ethical issues in accounting including auditor-client conflict resolution, whistle blowing as an internal control mechanism and social desirability response bias.
Download or read book Game Theory in Management Accounting written by David Mueller and published by Springer. This book was released on 2017-09-21 with total page 453 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book demonstrates what kind of problems, originating in a management accounting setting, may be solved with game theoretic models. Game theory has experienced growing interest and numerous applications in the field of management accounting. The main focus traditionally has been on the field of non-cooperative behaviour, but the area of cooperative game theory has developed rapidly and has received increasing attention. Intensive research, in combination with the changing culture of publishing, has produced a nearly unmanageable number of publications in the areas concerned. Therefore, one main purpose of this volume is providing an intensive analysis of the intersection of these areas. In addition, the book strengthens the relationship between the theory and the practical applications and it illustrates the two-sided relationship between game theory and management accounting: new game theoretic models offer new fields of applications and these applications raise new questions for the theory.
Download or read book Financial Accounting written by Sara Trucco and published by Springer. This book was released on 2015-06-19 with total page 153 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents empirical evidence on the convergence of financial and management accounting in the Italian context. The author provides an overview of the development paths of financial accounting including its evolution, role of non-financial, forward looking and voluntary disclosures, and internal determinants such as corporate governance and business culture. The author uses the premises of agency, signalling, legitimacy and institutional theories in understanding this evolution, and includes the perspective of professional associations and academics on the topic. Based on survey data, the reader is provided with valuable insights into the Italian accounting scene.
Download or read book The History of the German Public Accounting Profession written by Hugh B. Markus and published by Routledge. This book was released on 2021-12-12 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt: First Published in 1997. Accountants in the English-speaking world have accorded the development of the Anglo-American accounting profession a great deal of attention. Perhaps only in the Netherlands has a like interest in the history of the public accounting profession manifested itself, although even there without the same degree of preoccupation as in the English-speaking world. Hugh Brian Markus’s History of the German Public Account-ing Profession, accordingly, is a particularly welcome addition to the accounting history literature. In the original German, it marked new attention to the history of the German public accounting profession; and in the English translation offered here, it provides English- speaking audiences with an insight into the development of a public accounting profession different from their own.
Download or read book Public Sector Accounting and Auditing in Europe written by I. Brusca and published by Springer. This book was released on 2016-02-03 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).
Download or read book The German Financial System written by Jan Pieter Krahmen (editor) and published by . This book was released on 2004 with total page 550 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by a team of scholars, predominantly from the Centre for Financial Studies in Frankfurt, this volume provides a descriptive survey of the present state of the German financial system and a new analytical framework to explain its workings.
Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Download or read book Encyclopedia of International Accounting written by Parmod Chand and published by Edward Elgar Publishing. This book was released on 2024-06-05 with total page 335 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Encyclopedia presents a comprehensive overview of international accounting. Top scholars in the field highlight key issues such as accounting standards, sustainability reporting, ethical standards, corporate governance, theories of regulation, and international institutions.
Download or read book The Accountant written by and published by . This book was released on 1916 with total page 1080 pages. Available in PDF, EPUB and Kindle. Book excerpt:
