Download or read book Management accounting Swiss GAAP FER written by Graziella Briccola and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Swiss GAAP FER written by and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Swiss GAAP FER accounting and reporting recommendations 2005 06 written by Fondation pour les recommandations relatives à la présentation des comptes (Zürich) and published by . This book was released on 2005 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Swiss GAAP FER accounting and reporting recommendations FER 2009 written by Fondation pour les recommandations relatives à la présentation des comptes (Zürich) and published by . This book was released on 2009 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Swiss GAAP FER accounting and reporting recommendations 2004 written by Fondation pour les recommandations relatives à la présentation des comptes (Zürich) and published by . This book was released on 2004 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Voluntary Turn Away from IFRS to Swiss GAAP FER written by Manuel Hürzeler and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of the study at hand is to examine the implications of a voluntary turn away from IFRS to Swiss GAAP FER on the risk of manipulation. In this context, manipulation is understood as a comprehensive concept that encompasses both earnings management and financial statement fraud and is measured by applying Beneish's M-score and Dechow's F-score. In the theoretical part of the thesis it was shown that the choice of the accounting standard, in particular the degree of accounting flexibility, has a significant impact on the risk of manipulation and the overall quality of accounting. At the same time it was noted that Swiss GAAP FER offers more accounting flexibility than IFRS. Based on these findings, it was expected that a change from IFRS to Swiss GAAP FER would be accompanied by an increase in the risk of manipulation, and thus lower accounting quality. From a holistic point of view, this does not seem to be the case as the empirical analysis has revealed little evidence of an increase in the risk of manipulation in the Swiss GAAP FER period. On this basis, it was found that the risk of manipulation and thus the overall quality of the financial reporting does not seem to be adversely affected by a change from IFRS to Swiss GAAP FER. Overall, the results of the study at hand suggest that the choice of the accounting standard only plays a subordinate role with regard to risk of manipulation and accounting quality.
Download or read book Swiss GAAP FER 2014 15 Englisch written by Stiftung FER and published by . This book was released on 2014 with total page 195 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Swiss GAAP FER 2007 written by Stiftung für Fachempfehlungen zur Rechnungslegung and published by . This book was released on 2007 with total page 193 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Swiss GAAP FER 2005 06 written by and published by . This book was released on 2005 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Digitalization of Management Accounting written by Imke Keimer and published by Springer Nature. This book was released on 2023-06-16 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digital transformation has companies firmly in its grip. Digitalization has a multidimensional impact on the mangagement accounting function and is changing mangagement accounting processes, controlling methods and the role of the mangagement accountant. This edited work shows how the opportunities of digitalization can be used in a way that adds value to the mangagement accounting function. The authors describe individual dimensions of digitalization in mangagement accounting and convey the necessary fundamentals and concepts. Use cases from controlling practice complement the theoretical foundations and show cross-industry approaches to solutions.
Download or read book Enterprise Risk Management in Europe written by Marco Maffei and published by Emerald Group Publishing. This book was released on 2021-05-04 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: Enterprise Risk Management in Europe advances understanding of ERM in Europe, providing a novel and unique set of perspectives on the ongoing dynamics between ERM and corporate processes. This is an essential guide for researchers, practitioners and policy makers both in and beyond European borders.
Download or read book Management Control with Integrated Planning written by Lukas Rieder and published by Springer Nature. This book was released on 2020-08-19 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management Control is the process by which managers at all hierarchical levels ensure that their strategic intentions are realized. This requires a management control system that enables managers to map external developments to the internal planning and control processes and to improve the coordination between all actors. The book offers concrete guidance on how to build an integrated planning and control system. The requirements are derived from management models and from corporate management practice. The book presents the fundamentals and models, while also guiding readers through a comprehensive simulation model programmed in Excel. Using this model, readers can trace the dependencies, structures and calculation methods used in detail, and identify the effects on other areas. The goal is to provide a design template for the implementation of a decision-relevant management accounting system as well as for winning internal piloting indicators and early warning information that readers can use at their own organizations. Given its focus, the book will be a valuable asset for managers and specialists, service providers, project developers, producers and traders, public enterprises, NGOs, consultants and lecturers in the fields of management, controllership and information technology.
Download or read book Switzerland written by International Monetary Fund. Monetary and Capital Markets Department and published by International Monetary Fund. This book was released on 2014-09-03 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Detailed Assessment of Observance on the Insurance Core Principles on Switzerland analyzes that the insurance industry in Switzerland is well developed having among the highest insurance penetration and expenditure per capita in the world. The sector is dominated by a few players writing significant international business. The life sector is dominated by two players, responsible for 54 percent of the business and the top 10 life insurers account for 97 percent of the market. The industry has weathered the 2008 crisis well; however, the current low interest rate environment is affecting the sector. The lack of availability of Swiss government bonds to match long term liabilities of life insurers and pension funds could be a source of vulnerability. The long-term nature of the liabilities of life insurers and pension funds could in principle be matched by investment in Swiss government securities. Supervision focuses on ensuring sufficiency of liquid assets to meet policy liabilities. Policyholders have priority claims over the tied assets. In addition, robust solvency requirements ensure there is enough capital to safeguard the insurers’ financial soundness under adverse conditions.
Download or read book Global History of Accounting Financial Reporting and Public Policy written by Gary J. Previts and published by Emerald Group Publishing. This book was released on 2010-12-20 with total page 315 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covers the evolution of accounting, financial reporting and related institutions for major economies in the world. This title addresses ten European economies, including France, Germany, Italy and the UK as well as the Netherlands, Belgium, Spain, Poland, Sweden, and Switzerland.
Download or read book Swiss GAAP RPC written by and published by . This book was released on 2010 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Switzerland in Europe written by Christine Trampusch and published by Routledge. This book was released on 2011-03-14 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: While Switzerland is well known for its specific political institutions, such as direct democracy, federalism and neutrality, or for its banking secrecy, its socio-economic institutions, which decisively contributed to its prosperity, remain relatively unexplored. This book gives the first systematic overview of Swiss political economy in comparative perspectives. Divided into four sections, the first offers an introduction to Swiss political economy, its major political institutions and Switzerland’ relationship to the EU. The remaining three sections provide case studies on different parts of the political economy and policy fields. The case studies with in part two and three focus on economic actors, major socio-economic institutions addressing corporate governance, finance, labour market, skills and training. Part four addresses social and economic policies, including welfare, liberalization and economic regulatory reforms. Switzerland in Europe also offers several insights into important literature in comparative political economy: the varieties of capitalism, small states, institutional change and patterns of democracy. This will be of interest students and scholars of comparative politics, political economy, Switzerland, small states and European Studies.
Download or read book Starting and Growing a Business in Switzerland written by Gustav Beyeler and published by tredition. This book was released on 2024-07-29 with total page 207 pages. Available in PDF, EPUB and Kindle. Book excerpt: Switzerland, with its political stability, robust economy, and innovation-friendly environment, presents a wealth of opportunities for entrepreneurs. However, successfully launching and expanding a business in this unique market requires a deep understanding of its legal, tax, and operational landscape. In Starting and Growing a Business in Switzerland, Gustav Beyeler, a seasoned expert in Swiss business practices, provides an indispensable resource for new and experienced entrepreneurs alike. This comprehensive guide covers every aspect of establishing and growing a business in Switzerland, from choosing the right legal structure to understanding the intricacies of the Swiss tax system, and from navigating regulatory requirements to optimizing operational strategies. Key insights include: A detailed overview of the Swiss business environment and its advantages Step-by-step guidance on legal requirements and compliance Strategies for effective tax planning and management Best practices for hiring and managing a multilingual, highly skilled workforce Tips for leveraging Switzerland's infrastructure and strategic location for global reach Whether you are an aspiring entrepreneur or looking to expand your existing business into Switzerland, this book equips you with the knowledge and tools to navigate the complexities of the Swiss market and achieve lasting success.
