Regnskaber

Die Hinzurechnungsbesteuerung ist seit 1972 eine bekannte Maßnahme des nationalen Steuerrechts, um die rein künstliche Gewinnverlagerung ins Ausland zu vermeiden. Trotz ihres stolzen Alters hat die Diskussion um die Hinzurechnungsbesteuerung infolge der Reform der nationalen Regelungen durch das ATADUmsG jüngst wieder an Fahrt aufgenommen. Der Autor befasst sich umfassend mit den Änderungen der nationalen Hinzurechnungsbesteuerung infolge des ATADUmsG. Der Fokus liegt auf den Änderungen, die sich bei Unternehmensakquisitionen ergeben. Der Arbeit liegt damit eine vergleichende Betrachtung zwischen alter und neuer Rechtslage zugrunde. Die eintretenden Änderungen werden durch diverse Handlungsalternativen anschaulich herausgearbeitet. Zudem legt der Autor dar, ob und inwiefern die nationalen Regelungen den sekundärrechtlichen Vorgaben der ATAD genügen oder gar über diese hinausgehen.

Pro-forma-Kennzahlen sind mittlerweile ein etablierter Teil der externen Berichterstattung kapitalmarktorientierter Unternehmen. Dabei handelt es sich um nicht regulierte Erfolgskennzahlen, die um Sondereffekte bereinigt sind. Ein so ermitteltes Ergebnis enthält zwar potentiell entscheidungsnützliche Informationen für Investoren, kann aber auch strategisch berichtet werden, um die Ertragslage eines Unternehmens vorteilhaft darzustellen. In der vorliegenden Arbeit werden zunächst die Forschungsergebnisse der letzten 20 Jahre systematisiert. Danach folgen zwei eigene empirische Studien anhand von deutschen Geschäftsberichten und Pressemitteilungen. Studie 1 untersucht die Qualität der Überleitungsrechnungen in den Jahren nach der Regulierung. Studie 2 untersucht die Determinanten der Berichterstattung und Betonung von Pro-forma-Kennzahlen.

This comprehensive guide aims to provide financial professionals, auditors, and individuals interested in the gaming industry with a thorough understanding of the complexities involved in casino revenue auditing. From foundational principles to emerging trends, readers will gain valuable insights into the dynamic world of auditing within the casino environment.

Build efficient and collaborative relationships with your vendors using these valuable tips for effective vendor management.

Climate change, COVID-19, Ukraine: it seems that crises are here to stay, which poses major challenges for the financial management of companies. This book addresses these issues, and present concrete approaches to resolving them.Until recently, the past was considered a reliable basis for predicting the future. As this is no longer the case, financial calculation and management models must take uncertainty into account. This affects the entire discipline of financial management, whether it is the valuation of goodwill in accounting, the estimation of capital costs in company valuation, or the strategic controlling of an international group of companies. There are three main challenges to be overcome: first, uncertainty must be integrated into traditional models, then uncertainty must be quantified, and lastly, potential developments must be modelled. This requires not only a deep understanding of the respective field, but also the ability to suitably adapt traditional modelsand techniques. This volume discusses these issues and offers new insights into how financial management will evolve in light of the current developments.

In den Anwendungsfeldern, in denen Prüfungen verbindlich vorgeschrieben sind, bestimmen gesetzliche Vorschriften regelmäßig nur die Art der Prüfung, nicht aber den Umfang oder die genaue Prüfungsdurchführung. Um in solchen Fällen die Zuverlässigkeit komplexer Prüfungen zu gewährleisten, haben sich in einigen Anwendungsbereichen Grundsätze herausgebildet. Diese Grundsätze erläutern die Prüfungsziele, legen allgemeine Prüfungsgrundsätze fest und geben damit den Verantwortlichen eine Orientierung für die ordnungsgemäße Prüfungsdurchführung. Trotz der erheblichen Bedeutung, die der Kostenrechnung in vielen Bereichen zukommt, sind vergleichbare Grundsätze für diesen Anwendungsbereich bisher jedoch weitgehend ausgeblieben. Dieses Buch stellt erstmals das aktuelle Vorgehen bei der Kostenprüfung öffentlicher Aufträge und der Prüfung von Zuwendungen auf Kostenbasis dar und zeigt Grundsätze sowie methodische Ansätze auf, die zukünftig zu einer optimierten Prüfung beitragen können. Die gewonnenen Erkenntnisse und methodischen Ansätze leisten somit einen wichtigen Beitrag zur Verbesserung der Prüfungspraxis.

The easy way to learn and retain key accounting & bookkeeping skills!Comprehensive training for independent learners and small business ownersProve your skills to employers and get certified! Provides complete prep for the Intuit Certified Bookkeeping Professional examIncludes access to a robust online resource center with multimedia assets that enhance learningEmploys the unrivaled, proven learning techniques that Labyrinth Learning has refined over more than two decadesReal-world exercises, full-scale projects, and multiple practice sets build skills masteryWritten by a teacher and CPAEric A. Weinstein MBA, CPA is a Professor of Business Administration at Suffolk County Community College and author of several in-demand accounting textbooks. Eric has received many awards in his career in education, including the State University of New York Chancellor's Award for Excellence in Teaching. He's also been a practicing CPA in New York for more than 10 years.Backed by decades of experienceFor more than 25 years, Labyrinth Learning has been a leader in preparing classroom students for the workplace. With the Boost Your Skills series, Labyrinth brings all of its experience from the classroom to the living rooms of learners across the globe. Boost Your Skills in Accounting & Bookkeeping is an easy-to-use guide that takes learners step-by-step through the skills they'll need in the workplace.List of topics coveredEvaluating TransactionsThe Accounting Cycle Journal Entries and T-AccountsAdjusting EntriesFinancial Statements and Closing EntriesComputerized Systems, Cash, and PayrollFinancial Statement AnalysisMerchandise Inventory

"Your Money Playbook is a bold, practical, and action-oriented blend of candid introspection and strategy to help readers confront their financial insecurities and commit to building new, game-changing mindsets and practices"--

Let's fast forward and imagine the year is 2050. The United Arab Emirates is a country whose character was changed forever by the tremendous power of quantum management and became one of its unique voices on the world stage. The UAE's journey from early childhood to an economic superpower that is respected for its visionary leaders and technological innovations provides a story of determination, inspiration, and adaptation. Other countries are reactionary to change, while the UAE is proactive as it defines society, economy, and governance through a quantum lens. By emulating the probabilistic nature of quantum phenomena, quantum-inspired policies empower decentralised, adaptive decision-making and cultivate innovative ecosystems. The resulting quantum leap catapulted the nation decades ahead. Today, the pulsating heart of Dubai beats to the rhythm of quantum computing. Hyperloop pods whisk travelers between Abu Dhabi and Sharjah in minutes. And the space elevator to the Mars Science City research colony glints in the sunlight. But above all, it's the enterprising, inclusive, and dynamic spirit of the Emirati people that shines brightest.Quantum principles may seem complex at first, yet simple truths lie at their core: interconnectivity, collaboration, and embracing change as an opportunity. As we explore the UAE's quantum management revolution through compelling human stories, concrete policies, and technological breakthroughs, these vital lessons become clear. And it is these takeaways that make the UAE's transformative journey relevant for aspiring nations and global leaders worldwide.Through inspired urban planning, the UAE now boasts sustainable quantum cities where artificial intelligence optimizes energy and transit flows. Meanwhile, Q-fi nano-sensors blanket agricultural lands, enabling extreme precision in water usage. And universities offer cutting-edge quantum education, producing pioneers in quantum computing, cryptography, and bio-engineering.

¿Te encuentras constantemente buscando nuevas formas de incrementar tus ingresos? ¿El tiempo ha pasado y sigues sin poder ahorrar? ¿Te gustaría dejar de preocuparte por los gastos inesperados? Entonces sigue leyendo..."No trabajes por dinero, haz que el dinero trabaje para ti". - Robert KiyosakiA nadie le viene mal unos ingresos extras, especialmente si no compromete tu vida personal y tu trabajo actual de tiempo completo. Inquietudes como la falta de tiempo, conocimientos limitados o la incertidumbre sobre por dónde comenzar son bastantes comunes a la hora de explorar nuevas formas de incrementar tus ingresos actuales.Comenzar a tener nuevos ingresos para incrementar nuestro capital puede ser algo intimidante, incluso creemos que es más sencillo renunciar a algunas comodidades o placeres. Seguro más de una vez te has preguntado: ¿Cuál es el secreto para adquirir riqueza? La respuesta es sencilla: Múltiples flujos de ingreso. Si, tan sencillo como eso. Al menos, los millonarios te dirán eso. El 75% de ellos tiene al menos tres flujos de ingresos y casi un tercio tiene cinco o más. En vez de pensar en sacrificios, piensa en nuevos activos generadores de ingresos. En este libro, descubrirás: Todo lo que necesitas saber para comprender el concepto de ingresos pasivo.Aprende a cómo tener la mentalidad perfecta para los ingresos pasivos. Estrategias y ejemplos de ingresos pasivos.Consejos efectivos para ahorrar en inversiones de renta pasiva. Aprende a convertir tus pasiones o pasatiempos en ganancias.Y mucho más...Se estima que un porcentaje significativo de millonarios ha diversificado sus fuentes de ingresos, mostrando como la multiplicación de ingresos puede ser clave para la riqueza a largo plazo. Además, estudios demuestran que las personas que tienen múltiples fuentes de ingresos tienden a sentirse más seguras financieramente y experimentan menos estrés en tiempo de incertidumbre económica.¿Qué estás esperando? ¡Anímate a descubrir las oportunidades que existen para aumentar tus ingresos! ¡Desplaza hacia arriba y añade al carrito de compra!

The Circular Economy (CE) and CE-related approaches are increasingly prominent in corporate strategy, with potential environmental, social, and economic benefits to the organization. However, a comprehensive framework that incorporates CE with governance and reporting practices, providing accurate assessments of CE¿s success in achieving sustainability targets and other goals, is not yet in place. This book addresses that gap, analyzing the relationship between CE and sustainable development practices, company performance, and to what extent organizations have disclosed this information in annual reporting practices. It proposes different frameworks to evaluate the environmental, social, and economic impact of CE and how CE might be promoted, disclosed, and accurately assessed in reporting practices. It will be of great interest to researchers and students of sustainable development, governance, accounting, and business economics, as well as practitioners seeking a research-based framework for integrating CE into their business reporting.

Achieve Financial Freedom With This Beginner's Guide to Successfully Establishing and Managing Your Own LLC - Tips, Tricks, and Insider Strategies That Every Startup Needs to Know! Are you feeling overwhelmed trying to figure out the right structure for your budding business? Worried about the potential risks and liabilities that may come with establishing your LLC? Looking for tax planning strategies to permanently minimize taxes for your LLC?It's time to put your worries to rest and take control of your entrepreneurial journey! Starting a business can be a daunting task, but the key to success lies in making the right decisions from the start. Without a proper understanding of the different legal structures, you could be exposing yourself and your hard-earned assets to unnecessary risks. Luckily, you've just found the ultimate solution! This LLC beginner's guide is specifically designed to help aspiring entrepreneurs like you confidently navigate the complexities of forming and managing a successful Limited Liability Company (LLC). By following this guide, you'll gain the essential knowledge and tools to reduce your tax burden, protect your personal assets, and unleash the full potential of your business. ¿¿¿Discover: ¿ Step-by-step instructions: Follow our foolproof, step-by-step guide to effortlessly establish your LLC, from selecting a suitable business name to filing the necessary paperwork - no more confusion or guesswork! ¿ How to maximize your growth: Discover invaluable tips and strategies for scaling your LLC, taking it from a startup to a thriving enterprise in the competitive business landscape. ¿ Financial Freedom in no time!: Unlock the secrets to maximizing tax benefits, enabling you to keep more money in your pocket and invest it back into your business's growth. ¿ Knowledge to avoid common pitfalls: Dive into the intricacies of LLC laws and regulations, equipping you with the knowledge to make informed decisions and avoid costly legal pitfalls. ¿ And so much more! Don't let legal complexities hold you back from achieving your entrepreneurial dreams. Say goodbye to uncertainty and hesitation and embrace the opportunities that an LLC offers. It's time to build a business that not only fulfills your aspirations but also safeguards your future.

Without knowledge sharing and development, business departments may struggle to develop workforce capabilities and solve problems across an organization Furthermore, company executives who do not encourage learning and adaptability may miss opportunities because of employee burnout, disengagement, and dissatisfaction. As an extension of employee engagement,

This book examines the theoretical, methodological and practical aspects of the transformation of tax audit in the context of innovative development of the economy of the Republic of Kazakhstan.Throughout the chapters, the authors examine the basics of state tax audit, its institutional aspects, as well as global trends in the transformation of tax audit models in countries in transition to a modern innovative economy. Particular attention is paid to the systematic analysis of the effectiveness of tax audit and the identification of prospects for the development of state audit in the context of integration processes. A conceptual approach to the system of state tax audit based on innovative analysis tools is considered.The book is valuable read for researchers and practitioners in the field of public audit, students and teachers of economic universities.

This handbook collects the most up-to-date scholarship, knowledge, and new developments of big data and data analytics by bringing together many strands of contextual and disciplinary research. In recent times, while there has been considerable research in exploring the role of big data, data analytics, and textual analytics in accounting, and auditing, we still lack evidence on what kinds of best practices academics, practitioners, and organizations can implement and use. To achieve this aim, the handbook focuses on both conventional and contemporary issues facing by academics, practitioners, and organizations particularly when technology and business environments are changing faster than ever. All the chapters in this handbook provide both retrospective and contemporary views and commentaries by leading and knowledgeable scholars in the field, who offer unique insights on the changing role of accounting and auditing in today¿s data and analytics driven environment. Aimed at academics, practitioners, students, and consultants in the areas of accounting, auditing, and other business disciplines, the handbook provides high-level insight into the design, implementation, and working of big data and data analytics practices for all types of organizations worldwide. The leading scholars in the field provide critical evaluations and guidance on big data and data analytics by illustrating issues related to various sectors such as public, private, not-for-profit, and social enterprises. The handbook¿s content will be highly desirable and accessible to accounting and non-accounting audiences across the globe.

The book is about accountability processes and how they contribute solutions to our current environmental and global political problems. This book is different to other literature in this field. This is so because the dominant accountability discourse is shaped by what is defined as a neoliberal business case for social and environmental reform. This book assumes a nirvana stance within globalisation where all citizens operate within the parameters of the free market and will recover from adverse economic and political damage. Further this book uses neoliberalism and free-market reforms aims as examples to implement efficient management technologies and create more competitive pressures. Central to the argument of the book are perspectives on authenticity, expressivism and interpretivism which are found to provide a radical reworking of our understanding of being in the world. These frameworks offer a starting point for rethinking the way individuals, businesses and communities ought to be dealing politically with accountability and ecological crises. The argument builds to an accountability perspective that utilises work from expressivism, interpretivism, classical liberalism and postmodern theory. The theoretical quest undertaken in this book is to develop connections between accountability, democratic, ethical and ecological perspectives.

You've spent your career preparing clients for retirement, but are you prepared for your own? The strategies that could make or break you when selling your practice as a financial advisor are easy to overlook. From succession planning and exit strategies to valuation drivers and payout plans, your options are nearly endless-don't leave the most lucrative one on the table.In Success with Succession, financial advisor and practice acquisition expert Paul Daniel Franco presents key considerations, common misconceptions, and insightful strategies that can help you reap rewards from years of hard work. Whether you are approaching retirement or have years to go, are a sole practitioner or work with a firm, you'll learn how to secure your legacy, protect your assets, and choose a strategy to maximize returns. It's your turn to plan now. Success with Succession is the template every financial advisor needs to safeguard their work, their wealth, and their future.

"The Language of Business: How Accounting Tells Your Story" is a comprehensive guide to accounting that covers various aspects of financial management. The book introduces accounting as the process of recording, classifying, and summarizing financial transactions to provide useful information for decision-making. It explains different types of accounting, including financial, managerial, and cost accounting, and discusses accounting principles and concepts such as matching principle, accrual basis of accounting, conservatism, and consistency. The book delves into financial statements, starting with the income statement, balance sheet, cash flow statement, and statement of retained earnings. It also explains the accounting cycle, starting with recording transactions in journals and ending with preparing financial statements. The book explores accounting for assets, liabilities, and equity, financial analysis using ratios, cost accounting techniques such as cost-volume-profit analysis and job costing, budgeting and forecasting, managerial accounting tools such as breakeven analysis and balanced scorecards, ethics and professional responsibility in accounting, international accounting differences between IFRS and GAAP, and career opportunities in accounting. Overall, the book provides a clear and concise explanation of various accounting concepts that are essential for understanding financial management.

Ce texte regroupe différents textes au sujet de la comptabilité.Vous y dénichez :La monnaiele compte de l'exploitantle tableau de trésorerieÉléments d'analyses financières.La comptabilité d'une EURL ou d'une SARLle bilan financierLa fraude comptablela provision pour hausse des prix.le bilan fonctionnelLa comptabilité analytiquela comptabilité, budget et cout.les charges en comptabilité analytiqueles écarts entre les charges et produits.Comptabilité et gestion : est-ce un mariage impossible ? La comptabilité générale informe de l'activité de l'entreprise, elle se matérialise par des opérations économiques sous forme de flux.Financiers. La comptabilité générale est tournée vers l'extérieur. Elle enregistre des flux. Flux de biens et de services = flux réels. Flux monétaire = la contrepartie du flux réel. Entre ces deux flux, un décalage dans le temps existe.On livre un produit, on reçoit le paiement un mois après. Le comptable enregistre les flux réels et monétaires en se conformant au plan comptable et au droit comptable.L'entreprise est un lieu de transformation. Elle crée des biens et services qu'elle place sur le marché économique. Elle transforme des ressources en bien ou services. Elle achète par exemple des matières premières pour fabriquer un produit, qu'elle vend ensuite.

Revisormanual er opbygget som et alfabetisk opslagsværk om de vigtigste regler, satser og beløbsgrænser til brug for rådgivning inden for regnskab, skat, moms, selvangivelse og arbejdsmarkedsforhold.Manualen giver et hurtigt overblik og indeholder henvisninger til relevante love, bekendtgørelser og vejledninger. Revisormanual udkommer to gange årligt i februar og august.Revisormanual 2024-1Denne udgave indeholder som vanligt de nyeste ændringer inden for skat, moms, arbejdsmarkedsforhold, sociale forhold mv.

This conference volume discusses the findings of the iCAB 2023 conference that took place in Johannesburg, South Africa. The University of Johannesburg (UJ School of Accounting and Johannesburg Business School) in collaboration with Alcorn State University (USA), Salem State University (USA) and Universiti Teknologi Mara (Malaysia) hosted the iCAB 2023 conference with the aim to bring together researchers from different Accounting and Business Management fields to share ideas and discuss how new disruptive technological developments are impacting the field of accounting. The conference was sponsored by the Association of International Certified Professional Accountants AICPA & CIMA.

Dieses Buch präsentiert eine Vielfalt aus der Realität abgeleiteter Situationen sowohl aus Krankenhäusern und Pflegeeinrichtungen als auch bei niedergelassenen Ärzten, in Apotheken und Krankenversicherungen. Vor dem Hintergrund der Finanzierung von Gesundheitsleistungen spiegeln die Fallbeispiele typische Herausforderungen wider, mit denen sich die jeweiligen Akteure auseinandersetzten müssen. Die Bandbreite der Themen reicht von operativen bis hin zu strategischen Controlling-Aufgaben. Das Werk geht dabei auf die Herausforderungen für das Leistungs-, Qualitäts-, Personal- und Finanzcontrolling ein und thematisiert die Bedeutung des Investitionscontrollings. Ergänzt werden die Fallstudien durch Teaching Notes, die anzustrebende Lernziele formulieren. Hinzukommen strukturierte Fragen, die beim Selbststudium eine fundierte Bearbeitung der Fälle ermöglichen und es werden Hinweise zur Vertiefung der für die Fälle zentralen Themen gegeben. Im Anhang sind für jeden Fall Kennzahlen zu finden, die in der Praxis des Managements für Gesundheitseinrichtungen genutzt werden.

*Winner of the EIFLE Award for Best Adult Book of 2022 by the Institute for Financial Literacy.* (CAD Edition)"A treasure chest of great ideas presented in short, punchy chapters. Excellent!" - David Chilton, author of The Wealthy Barber¿"One of the questions I get asked on a steady basis is whether I know of any resources parents can use to teach their kids about money. My new go-to resource on this topic is Robin Taub's book, The Wisest Investment." - Rob Carrick, Personal Finance Columnist, The Globe and MailIf you're too busy parenting to read another parenting book, this book is for you! As parents, you know that teaching your kids about money is critical to success in life, but studies show that many parents feel they lack the time, knowledge and experience to do it well. Add the seismic shift toward a cashless, digital society - accelerated in our post-pandemic world - and it's easy to feel overwhelmed.With The Wisest Investment: Teaching Your Kids to Be Responsible, Independent and Money-Smart for Life, award-winning author and CPA Robin Taub puts you at ease by laying out a roadmap for teaching your kids about money.In The Wisest Investment, you'll learn: The Five Pillars of money: Earn, Save, Spend, Share and InvestAge-appropriate (from young kids to emerging adults) examples, actions and guidelines for all Five PillarsHow to instill solid values in your children to help guide and prioritize their financial decisionsHow to help your children establish healthy money habits for lifeHow to capitalize on "teachable moments" about money in countless everyday scenariosHow to enhance your own money knowledge, so you can "lead by example"How to explain and navigate our increasingly cashless societyWritten in short, punchy chapters, it's a go-to resource for busy parents like you. Filled with practical guidance and examples, suggested activities, worksheets and self-assessment tools, it's a book you will turn to again and again.Teaching your kids to be money-smart will pay off in numerous ways and just may be one of the wisest investments you make.

La educacion etica y plena es muy, pero muy importante, primero tenemos que ser. ?Que es el ser?, es ser entrenado para las habilidades de todas las riquezas. Por eso Las 5 filosofias de riqueza y felicidad explica grano por grano como dice Warred Baflette, el multimillonario: "Si usted no controla el juego de las riquezas, usted sera una victima mas de la pobreza".

Embark on a transformative journey towards financial mastery with "Dollars and Sense," a comprehensive guide crafted by the seasoned financial expert, William Jones. In this illuminating book, Jones invites readers into the intricate world of personal finance, seamlessly blending the artistry of financial decision-making with the scientific principles that underpin lasting wealth.Preface: A Personal Invitation to Financial EmpowermentIn the preface, Jones extends a warm invitation to readers, setting the tone for a personal and enlightening exploration of dollars and sense. Drawing on his wealth of experience, he lays the groundwork for a journey that transcends mere financial management, offering a roadmap to financial empowerment.Introduction: Decoding the Symphony of Financial MasteryThe introduction unfolds the symphony of financial mastery-a harmonious composition of art and science. Jones introduces the key themes that will resonate throughout the book, preparing readers for a holistic understanding of the multifaceted world of money management.Chapters 1-12: Navigating the Landscape of Financial WellnessEach chapter is a masterpiece, delving into crucial aspects of financial well-being. From establishing the foundations of financial wellness and unraveling the psychology of spending to the art of investing wisely and crafting a personalized financial blueprint, Jones guides readers with clarity, insight, and a touch of storytelling.Appendices A and B: Resources and Checklists for Lifelong SuccessJones doesn't stop at advice-he equips readers with practical tools. Appendix A compiles a treasure trove of resources, from recommended books and websites to useful apps and educational courses. Appendix B unfolds a checklist for long-term success, ensuring readers have a tangible roadmap to guide their financial journey.Conclusion: A Symphony of Financial Mastery UnveiledIn the concluding chapter, Jones weaves together the threads of wisdom and practical guidance, inviting readers to reflect on their newfound knowledge. The book concludes not as a final note but as a milestone, leaving readers with a sense of empowerment and a lifelong invitation to financial mastery.Why "Dollars and Sense" Stands Out:Humanized Approach: Jones adopts an engaging and humanized approach, making complex financial concepts accessible to readers at all levels of expertise.Practical Tools: Beyond theory, the book provides actionable tools, checklists, and resources that empower readers to implement sound financial practices in their lives.Holistic Perspective: Jones recognizes that financial well-being is not solely about numbers; it's a holistic endeavor. He explores the psychological aspects of money, the artistry of decision-making, and the enduring impact on personal well-being.Authoritative Guidance: With an authoritative yet relatable voice, Jones distills his years of expertise into a guide that empowers readers to take control of their financial destinies."Dollars and Sense" is more than a guide; it's an invitation to orchestrate one's financial destiny. William Jones, through a blend of expertise and empathy, offers readers the keys to the symphony of financial mastery-a journey that promises empowerment, resilience, and a life enriched by both dollars and sense.