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Financial Accounting and Reporting: A Global Perspective guides business and management students through the complexities of financial accounting from a ‘user'perspective. Based on the latest IFRS Standards, its comprehensive coverage incorporates original case studies and financial statements from organizations across the globe, providing students with a thorough understanding of real-world business.

'Comptabilité et analyse financière est un ouvrage d'introduction à la comptabilité financière et à l'analyse financière. Une approche internationale adopte le point de vue de l'utilisateur des documents comptables publiés par les entreprises. Plutôt que d'imposer une solution réglementaire à chacune des difficultés d'évaluation et de communication, l'ouvrage analyse la logique économique du problème et en identifie les solutions théoriquement possibles. Il explique les répercussions de chacune de ces solutions sur les entreprises et sur les décideurs. Il constitue une base universelle de connaissances pour tous les étudiants qui veulent s'intégrer dans une économie mondialisée. Que leur carrière les conduise aux responsabilités de dirigeants ou de gestionnaires de sociétés ou que leur position soit celle d'observateurs extérieurs (investisseurs, gestionnaires de portefeuille, analystes de crédit, etc.), les étudiants devront savoir se repérer dans la comptabilité et l'information financière et en interpréter les données. Ils devront exercer leurs aptitudes, non seulement sur les entreprises de leur pays, mais sur les comptes publiés par les groupes internationaux cotés sur les principales places mondiales. C'est pourquoi l'ouvrage ne se confine pas dans une approche « nationale » des questions comptables. Il offre un point de vue mondialisé, en s'appuyant prioritairement sur les normes internationales IAS/IFRS. Il ne néglige pas pour autant les principales normes nationales, tant les US GAAP que les normes ou usages français, belges et suisses ou d'autres normes nationales dans la mesure où elles apportent un éclairage intéressant et utile. Il est destiné aux étudiants d'écoles de commerce et d'universités (sciences de gestion, mastères) et aux professionnels (directeurs financiers, managers, analystes, investisseurs) en formation continue. Il facilite aux lecteurs francophones l'accès à une approche internationale de la comptabilité.'

Banking and Finance, Financial Accounting, B.Com

Libby/Libby/Hodge wrote this text based on their belief that the subject of financial accounting is inherently interesting, but financial accounting textbooks are often not. They believe that accounting is an exciting field of study and one that is important to future careers in business. When writing this text, they considered career relevance as their guide when selecting material, and the need to engage the student as their guide to style, pedagogy, and design.Financial Accounting 11e successfully implements a real-world, single focus company approach in every chapter. The companies chosen are engaging and the decision-making focus shows the relevance of financial accounting regardless of if a student has chosen to major in accounting.Libby/Libby/Hodge believes in the building-block approach to teaching transaction analysis. Most faculty agree that mastery of the accounting cycle is critical to success in financial accounting, and yet most financial texts introduce and develop transaction analysis in one chapter, bombarding a student early in the course with an overload of new concepts and terms. The authors slow down the introduction of transactions, giving students time to practice and gain mastery. This building-block approach leads to greater student success in their study of later topics in financial accounting such as adjusting entries.

„Die Zahl ist die Grundlage des Staates“ Kennzahlen gibt es fast so viele wie Sand am Meer. Und in diesem Buch gibt es sehr viele Kennzahlen. Ziel des Buches ist es, dem Leser zu helfen, die „richtigen“ Kennzahlen aus der Fülle der Möglichkeiten auszuwählen. Gerade bei betriebswirtschaftlichen Fragestellungen sind Kennzahlen häufig entscheidungsrelevant. Deshalb müssen Kennzahlen leicht verständlich, praktisch anwendbar und aussagekräftig sein.In diesem Buch erhält der Leser einen Sofortnutzen für die Praxis aus den Bereichen Kennzahlen zur Frühwarnung und Risikostruktur Erfolgskennzahlen Wertorientierte Kennzahlen Investitionskennzahlen Finanzierungs- und Liquiditätskennzahlen Produktivitätskennzahlen Kennzahlen aus dem Materialbereich Kennzahlen aus dem Personalbereich Kennzahlen aus dem Vertriebsbereich

IFRS do not specify how to account for business combinations under common control (BCUCC). This study examines the practice, determinants, and earnings quality of different accounting methods used for BCUCC. A descriptive analysis presents the accounting and disclosure practice. Based on the identified accounting methods (acquisition method and book value method), an empirical analysis sheds light on determinants that drive the accounting method choice. Moreover, the consequences of the accounting method choices are investigated with respect to the extent to which companies can manage or even manipulate earnings. Findings of this study have important implications for the IASB's research project on BCUCC, users and preparers of financial statements, auditors, and enforcement institutions.

Gerade Entscheidungen über komplexe Produkte sollten durch verlässliche, klare und korrekte Berechnungen zielsichernd unterstützt werden.Verbundprodukte bieten Komplettlösungen für ein Kundenproblem. Sie bestehen deshalb oft aus recht unterschiedlichen Komponenten. Möglich werden solche Angebote u. a. durch Entwicklungen der Digitalisierung, erzwungen werden sie häufig durch den Konkurrenzdruck der Märkte, initiiert werden sie auch durch innovative Marketingideen. Ihre Komplexität stellt allerdings das Rechnungswesen vor ungewohnte Herausforderungen. In ihrem neuen Band legen Ihnen die Rechnungswesen-Experten der Schmalenbach-Gesellschaft ihre Erkenntnisse und Konzepte zu Verbundprodukten vor. Sie zeigen Ihnen, in welchen typischen oder auch ungewöhnlichen Erscheinungsformen uns Verbundprodukte verschiedener Branchen gegenübertreten, warum die neuen IFRS-Lösungen zu Mehrkomponentenverträgen für Entscheidungs- und Beurteilungsrechnungen kaum taugen, wo die klassischen Instrumente der Kosten- und Leistungsrechnung schon bei einfachen Fragen für Verbundprodukte scheitern können, mit welchen methodischen Kniffen aber die üblichen Werkzeuge des internen Rechnungswesens wieder anwendbar werden, wie vorzugehen ist, wenn komplexe Komponenten eines Verbundprodukts in eine adäquate Entscheidungsrechnung einzubringen sind, womit Eventualleistungen, andere Risikokomponenten sowie mehrjährige Leistungsversprechen rechnerisch beherrschbar bleiben und woraus sich das Gesamtsystem einer schlüssigen Verbundprodukt-Rechnung zusammensetzt. Über die Autoren:Der Arbeitskreis Internes Rechnungswesen ist eine Fachkommission namhafter Universitätsprofessoren und hochrangiger Praktiker innerhalb der Schmalenbach-Gesellschaft für die Betriebswirtschaftslehre e. V. Die Schmalenbach-Gesellschaft initiiert und koordiniert seit über 90 Jahren den Dialog zwischen betriebswirtschaftlicher Forschung, Lehre und Praxis.

Das vorliegende Werk erscheint anlässlich des 80. Geburtstags von Herrn Prof. Dr. Dieter Schneeloch. Darin finden sich aktuelle Beiträge aus Betriebswirtschaftlicher Steuerlehre, Rechnungslegung sowie aus Wirtschaftsprüfung, Finanz- und Regulierungsmanagement, die erahnen lassen, wie breit das Spektrum der von Dieter Schneeloch erforschten Themen aus den genannten Fachgebieten ist.

Discover the importance of financial accounting in creating a successful business and prosperous society with Warren/Jones'CORPORATE FINANCIAL ACCOUNTING, 16E. This best-selling book clearly presents core financial accounting concepts within a meaningful business context, using engaging learning features that ensure a relevant, innovative learning experience. The authors demonstrate how accounting is more than just data or black-and-white rules. Updated content addresses the latest development and tools in corporate accounting today -- from using data analytics effectively to understanding the impact of discounts and sales in retail accounting. CNOWv2 online resources work with practice opportunities to ensure you understand and can apply key accounting principles. Prepare for immediate success on exams and advancements in your business career as you learn how to apply the key information that accounting provides to make critical business decisions.

For years, the valuation profession has debated the definition of a control premium, including its distinction from an acquisition premium. What began years ago as a relatively simple question—if there is a control premium, what should it be?—now includes analyzing such concepts as invested capital premiums and equity-based premiums, transaction synergies and strategic values, marketability, and levels of control. All are key points to keep in mind throughout the quantification of a control premium, and the thinking about these premiums is different now than it was a decade ago. This briefing, based on a recent webinar with valuation experts Timothy J. Meinhart and Nate Novak (Willamette Management Associates) puts current and best thinking into one reference. It is all you need to ensure alignment with Control Premium thought leadership. The Briefing also covers the recently improved FactSet Mergerstat/BVR Control Premium Study, historically the most reliable, comprehensive transactional database, which now provides an invested capital premium as well as the corresponding implied minority discount.

This title was first published in 2000: The authors'workbook approach provides a treatment of financial accounting practice which readers at differing levels of knowledge can tailor individually to their learning requirements. There is an appendix of photocopiable formats including financial rations and segment analysis.

This book explores new topics in modern research on empirical corporate finance and applied accounting, especially the econometric analysis of microdata. Dubbed “financial microeconometrics” by the author, this concept unites both methodological and applied approaches. The book examines how quantitative methods can be applied in corporate finance and accounting research in order to predict companies getting into financial distress. Presented in a clear and straightforward manner, it also suggests methods for linking corporate governance to financial performance, and discusses what the determinants of accounting disclosures are. Exploring these questions by way of numerous practical examples, this book is intended for researchers, practitioners and students who are not yet familiar with the variety of approaches available for data analysis and microeconometrics.“This book on financial microeconometrics is an excellent starting point for research in corporate finance and accounting. In my view, the text is positioned between a narrative and a scientific treatise. It is based on a vast amount of literature but is not overloaded with formulae. My appreciation of financial microeconometrics has very much increased. The book is well organized and properly written. I enjoyed reading it.” Wolfgang Marty, Senior Investment Strategist, AgaNola AG

Although the concept “Cash is King” is today widely recognized, the cash flow statement was rather neglected until the EU accounting regulators discovered its relevance in explaining the real value of the business. This book investigates the value relevance of the operating cash flow as reported under the International Financial Reporting Standards (IAS/IFRS) for the largest European listed companies and US listed companies in the past recent years. Using the model based on the valuation theory developed by Ohlson, which measures the market value of equity as a function of accounting variables, the author concludes that operating cash flow represents a significant variable in determining the value relevance of the largest European and US listed companies. These findings provide siginificant implications for standard setters and support the continued requirements for disclosure of cash flow information under IAS 7.

Auf globaler Ebene lassen sich für die vergangenen Dekaden drei dominierende Verwaltungsparadigmen identifizieren: Public Administration, New Public Management und Public Governance. Tobias Polzer untersucht, wie sich diese Paradigmen in den Reformen des österreichischen Bundeshaushaltsgesetzes über die letzten 30 Jahre widerspiegeln. Die Studie zeigt zum einen, dass in jedem Zeitabschnitt Kernideen aus allen drei Paradigmen im Reformdiskurs auftreten. Darüber hinaus findet keine Ablösung von Reformparadigmen statt; vielmehr kann eine Hybridisierung und Sedimentierung des Feldes beobachtet werden.

Financial globalization paired with the relaxation of constraints on capital flows between countries before the 2008 crisis, increased merger activities among the World's largest stock exchanges. The financial crisis of 2008 had a severe impact on the development of equity markets, corporate financial stability, and corporate governance, and a multi-step approach is needed to fully appreciate the causes and effects of this event. This book engages the separate strands of literature to advance a more holistic understanding of whether and how the national institutional environments in selected countries around the world has been changed after the crisis. Institutions and Accounting Practices after the Financial Crisis: International Perspective sets out a framework for the analysis of institutional environments and accounting practices in in selected countries around the world during the pre-crisis period, followed by an examination of the impact of the crisis. It scrutinizes the changing roles of debt and equity markets; the shift in accounting practices and capital financing choices due to the economic downturn; and the lessons that can be obtained from the financial crisis, while considering the institutional architecture of international business environments. This ongoing process of integration and globalization increases interdependence between world markets, and allows shocks to propagate across national and continental lines, making the understanding of international markets vitally important to American investors.Aimed at primarily researchers, academics and students in the fields of international accounting, management and finance, Institutions and Accounting Practices after the Financial Crisis: International Perspective will additionally be of value to practitioners and policy makers, supplying them with information regarding the changes in accounting practices and risk evaluation due to the crisis.

This volume has incorporated thoroughly and meticulously all such rules, regulations, laws, bye-laws as framed by various regulating authorities. By the perusal of this book, the students can be well-versed and highly acclaimed ‘citizens'of the modern ‘world'of Corporate Accounting. Problems have been solved in the book as per Accounting Standards and as per the directives of the Companies Act. Many Case Studies are also exhibited to explain the principles more clearly.

Financial analyses, investments, and accounting practices are continually developing and improving areas that have seen significant advancements in the past century. However, the recent bankruptcies by major banks, the debt crisis in the European Union, and the economic turmoil in several countries have caused severe downfalls in financial markets and financial systems worldwide. As the world works to recover, it is important to learn from these financial crises to ensure a more secure and sustainable outlook for organizations and the global future. Perspectives, Trends, and Applications in Corporate Finance and Accounting is a crucial resource providing coverage on the stock market, public deficits, investment firms'performances, banking systems, and global economic trends. This publication highlights areas including, but not limited to, the relationship between the stock market and macroeconomics, earnings management, and pricing models while also discussing previous financial crises. This book is a vital reference work for accountants, financial experts, investment firms, corporate leaders, researchers, and policy makers.

Corporate Financial Reporting Analysis combines comprehensive coverage and a rigorous approach to modern financial reporting with a readable and accessible style. Merging traditional principles of corporate finance and accepted reporting practices with current models enable the reader to develop essential interpretation and analysis skills, while the emphasis on real-world practicality and methodology provides seamless coverage of both GAAP and IFRS requirements for enhanced global relevance. Two decades of classroom testing among INSEAD MBA students has honed this text to provide the clearest, most comprehensive model for financial statement interpretation and analysis; a concise, logically organized pedagogical framework includes problems, discussion questions, and real-world case studies that illustrate applications and current practices, and in-depth examination of key topics clarifies complex concepts and builds professional intuition. With insightful coverage of revenue recognition, inventory accounting, receivables, long-term assets, M&A, income taxes, and other principle topics, this book provides both education and ongoing reference for MBA students.

The monograph is devoted to the study of the valuation in accounting (financial, managerial, actuarial) accounting, in the interests of business management and information support for interested parties. Reliable standing display of all accounting objects is carried out through the mechanisms of evaluation. Modern change of their dominants in the system of international standards consists, in particular, in a gradual transition first to the widespread use of fair value measurement, and then to the mixed assessment model, as well as polyvariability in valuation for financial and management accounting, the use of actuarial mathematics in determining the value business. This requires the development of elements of a particular system, presented in the work. The study of complex objects is impossible without an evolutionary retrospective, periodization and systematization of their development trends. Therefore, it is important to establish a valuation for the genesis as a tool for accounting and managing and implementing forecasts for its near future. The transparency and validity of the formation of data on the cost of accounting objects and, on their basis, a reliable representation of the elements of financial statements, is a matter of internal contradiction - between the categorical requirements of institutional and legal norms and the evaluator of subjectivity of the valuer. Ways to mitigate this contradiction, through the variability of accounting policies for valuation for various purposes and various objects, are also explored in the work. Each economic entity is closely associated with stakeholders, groups of influence, which causes the need to study the relationship between the degree of satisfaction of groups of value influence and the value of the enterprise itself for such groups. To determine the degree of this dependence, an analysis of the sensitivity of the enterprise's value to the satisfaction of the groups of value influence is conducted, making it possible to identify priority areas for their future activities. The monograph is intended for researchers, teachers, graduate students and doctoral students, university students, accountants and managers, other professionals interested in evaluation problems.

This title was first published in 2000: The authors'workbook approach provides a treatment of financial accounting practice which readers at differing levels of knowledge can tailor individually to their learning requirements. There is an appendix of photocopiable formats including financial rations and segment analysis.

Gain a solid foundation in the core accounting concepts as you develop a true appreciation for why accounting is important to business and a prosperous society with Warren/Jones'CORPORATE FINANCIAL ACCOUNTING, 15E. Available with CNOWv2, this latest edition clearly demonstrates how accounting is more than just data or black-and-white rules. Instead, you see how accounting provides key information that professionals use to make critical business decisions.

'Le reporting financier est un art en perpétuelle mutation. Tant sur le plan professionnel qu'académique, il fait référence à l'ensemble des données comptables, financières et désormais extra-financières produites par les entreprises et autres organisations, qu'elles soient à destination d'utilisateurs externes ou bien orientées vers le pilotage interne (comptabilité financière, managériale, tableaux de bord, rapports de gestion, reporting sociétal…). Au-delà d'un langage technique et codé, soumis à des normes et réglementations, c'est également un discours de l'organisation envers son environnement. Ainsi, au-delà d'une approche purement technique et instrumentale, cet ouvrage envisage le reporting également sous un angle programmatique, c'est-à-dire celui d'un discours et d'une pratique sociale et institutionnelle. Pour en saisir les enjeux actuels et futurs, il importe d'envisager ces deux facettes : comprendre dans quel sens les réglementations récentes peuvent modifier le visage de la communication financière dans le proche avenir, et prendre du recul pour examiner les forces qui structurent le reporting financier en tant que champ institutionnel. Cette perspective consistant à interroger le reporting, ses mutations et les innovations les plus récentes qui le conduisent à évoluer du point de vue des cadres théoriques fondamentaux de la comptabilité et du contrôle rend hommage à notre collègue et amie le professeur Monique Lacroix. Sans prétendre à l'exhaustivité, l'ouvrage examine cinq problématiques actuelles qui traversent le champ du reporting financier : le régulateur comptable international en tant qu'acteur institutionnel et la domination du référentiel qu'il promeut, la comptabilité et les parties prenantes silencieuses (environnement et droits humains), la rénovation des instruments de pilotage organisationnel (changement stratégique dans les PME et Business Models des entreprises innovantes), le rôle du reporting dans la nouvelle gouvernance des universités et des hôpitaux, l'immatériel comme dernière frontière actuelle du reporting. Cet ouvrage vise les étudiants en formation initiale et formation continue de Master 1 et 2 en Comptabilité Contrôle Audit, Contrôle de Gestion, Audit Interne et Finance, ainsi que les étudiants dans les formations de préparation à l'expertise comptable (DECG, DSCG, DEC). Il se destine également aux enseignants-chercheurs dans les domaines de la comptabilité, contrôle, audit et finance ainsi qu'aux praticiens, cadres et consultants dans les métiers de la comptabilité, de l'audit, du contrôle et de la finance'

This book, divided into three main parts, will offer a complete overview of the concept of corporate financial distress, emphasizing the different typologies of corporate paths included in this broad concept. It will reorganize and update academic literature about the evaluation of corporate financial distress from the first studies about failure prediction to the most recent contributions. It will also provide evidence about the evolution of going concern standards in both international and U.S. contexts. Moreover, an in-depth analysis of this broad concept will permit the identification of a set of research questions to be investigated from both theoretical and empirical points of view, and will be of interest to academic researchers and doctoral students of accounting, auditing and finance, professionals, and standard setters.

El objetivo de este libro es analizar y comprender desde una perspectiva financiera, contable y matemática, la esencia del estado de flujos de efectivo como documento contable principal, a través de una visión integral de la contabilidad y desde un perfil algebraico, para lograr su correcta determinación y presentación dentro del marco normativo financiero

Accounting delivers a lot of indecipherable reports. Finance rarely addresses the business leader's need for a greater understanding of the complete financial impact of decisions made as well as decisions to be made. Both functions also have a lot of internal process waste. The Value Add Accountant can provide solutions to all of these issues.Jean Cunningham and Orest Fiume wrote about their experience as CFO's creating this role in the 2003 seminal Lean Accounting text, Real Numbers: Accounting for the Lean Organization. In the years since, Jean has traveled the globe, consulting on Lean process improvement and waste reduction in accounting and other office processes for numerous companies great and small.This book expands the Real Numbers message by providing detailed examples of how to reveal accounting waste, start a personal value add transition, and get buy in on these pivotal accounting changes. This book also describes how accounting can effectively evaluate corporate waste reduction and improvement activities.You will learn how adopting this new role can enable accounting and finance to proactively support business decision making and impact improved outcomes. This expanded role has both accounting operations and company-wide elements. It is initiated by applying Lean principles and tools to everyday processes to minimize mind-numbing transaction work and other waste from accounting processes. Those improvements increase available accounting capacity. This capacity is then applied to impacting the future with more time spent on internal customer-based, value adding activities for the organization.Your Value Add Accountant journey starts here.

ALESSANDRO MUSSO classe 1975 si diploma al Liceo Scientifico “F. Vercelli” di Asti nel 1994 e si laurea in Economia e Commercio all’Università di Torino nel 1999. Dopo il primo impiego in banca, dal 2001 matura esperienze in ambito contabile presso multinazionali del settore componentistica automotive, occupandosi poi di progetti di tesoreria centralizzata, reporting package e contabilità analitica. Conseguito un Master in Finanza e Controllo presso IFAF Business School a Milano nel 2009, è stato Financial Project Manager per un gruppo indipendente del settore packaging automation, responsabile implementazione del nuovo ERP.Controller Attestato Assocontroller dal 2014, è Finance Manager presso un gruppo di medie dimensioni del settore componentistica automotive, collaborando come divulgatore in materie economico aziendali con associazioni professionali ed agenzie formative.

The Meaning of Company Accounts first appeared in 1971 and quickly achieved recognition among managers, financial and non-financial alike. It is now seen as the standard text in the subject. It aims to help anyone using company accounts to gain a firm grasp of what they mean and how they relate to business activities. Throughout the book, ideas are developed in a logical, structured sequence, involving a high degree of reader participation, while at the same time being extremely flexible. The workbook approach, including examples to be worked through, enables readers to achieve understanding of topics they may previously have found difficult. This eighth edition has been thoroughly revised to ensure that the text and appendices are current. It includes up-to-date references of both international and UK accounting standards.

A quick and easy guide to help you learn the basics of accounting.The ability to negotiate a deal. Confidence to oversee staff. Complete and accurate monitoring of expenses. In today's business climate, these are must-have skills. But all too often, comprehensive business books turn the important details of best practices into tedious reading that would put even a CEO to sleep. This bestselling series is packed with hundreds of entertaining tidbits and concepts that can't be found anywhere else. From hiring and firing to strategizing and calculating revenues, these guides can help you learn core business and career concepts—no MBA required! So whether you're a new business owner, a manager, or entry-level employee, this series has the answers you need to conduct business more efficiently.

Gain a solid foundation in the core accounting concepts as you develop a true appreciation for why accounting is important to business and a prosperous society with Warren/Reeve/Duchac's CORPORATE FINANCIAL ACCOUNTING 14E, now available as a bundle option with CNOWv2. This latest edition clearly demonstrates how accounting is more than just data and black and white rules. Instead, you see how accounting provides key information used to make critical business decisions. A new chapter schema provides context that emphasizes how each chapter's content fits into the big picture. The book focuses on why accounting is important and consistently reinforces connections to the big picture throughout the text and CNOWv2 by connecting journal entries to the accounting equation. You also gain important practice in making business decisions.

The purpose of this book is to explore the principle and practice of finance and accounting, both in the USA and in the UK, and its various anomalies and limitations. It attempts to diagnose problems and briefly mentions some modern methods such as Activity Based Costing (ABC), Financial Mobility and Just-in-Time (JIT).

Bachelorarbeit aus dem Jahr 2016 im Fachbereich BWL - Controlling, Note: 1,3, Universität Hohenheim, Sprache: Deutsch, Abstract: Der Controller kann mehrere wichtige Funktionen in einem Unternehmen einnehmen. Die Beratungs-, Entscheidungs-, Initiativ-, Frühwarn-, und Informationsfunktion stellen die Funktionen des Controllings und somit auch die eines Controllers dar.) Dabei kommt es für den Controller zu unterschiedlichen Aufgaben, durch die er für das Unternehmen insbesondere für die Geschäftsführung, unterstützend wirkt. In der Literatur gibt es für die Interpretation des Controllings mehrere verschiedene Auffassungen, wodurch dem Controller unterschiedliche Aufgaben zugewiesen werden können. Der Aufgabenbereich ist somit weit umfasst und lässt Spielraum für die jeweiligen Unternehmen offen, auf welche Weise sie das Berufsbild eines Controllers interpretieren. Aus wissenschaftlicher Sicht können mehrere Controller-Aufgaben definiert werden. Durch unterschiedliche Rollenbilder, die von einem Controller entstanden sind, ist es zu verschiedenen Controller-Typen gekommen. Stellenbeschreibungen zeigen, wie die Aufgaben von der Praxis wahrgenommen werden. Durch einen Vergleich mit den Aufgaben eines Controllers aus wissenschaftlicher Sicht und Praxis lassen sich überschneidende Aufgabenbereiche eines Controllers herausarbeiten. Dabei sollen Stellenbeschreibungen von Controller analysiert werden. In dieser Analyse werden zunächst die theoretischen Aufgaben beschrieben und anschließend die Frage geklärt, wie der Controller organisatorisch im Unternehmen eingegliedert wird. Weiterhin sollen die Rollen des Controllers im Unternehmen dargestellt und verglichen werden. Dabei kann es zu unterschiedlichen Interpretationen der Wahrnehmung zwischen dem Controller selbst und dem Bild des Managements für einen Controller kommen. Letztendlich werden die verschiedenen Aufgabenbereiche des Controllers verglichen und kritisch beurteilt. Da ein Controller mehrere komplexe Aufgaben vollrichtet, sollte er gewisse persönliche und fachliche Anforderungen, die in seinem Arbeitsalltag unabdingbar sind, erfüllen. Dabei sollte kritisch betrachtet werden, inwieweit der Controller den Anforderungen gerecht wird, die aus wissenschaftlicher Sicht definiert wurden.

The essential guide for today's savvy controllers Today's controllers are in leadership roles that put them in the unique position to see across all aspects of the operations they support. The Master Guide to Controllers'Best Practices, Second Edition has been revised and updated to provide controllers with the information they need to successfully monitor their organizations'internal control environments and offer direction and consultation on internal control issues. In addition, the authors include guidance to help controllers carryout their responsibilities to ensure that all financial accounts are reviewed for reasonableness and are reconciled to supporting transactions, as well as performing asset verification. Comprehensive in scope the book contains the best practices for controllers and: Reveals how to set the right tone within an organization and foster an ethical climate Includes information on risk management, internal controls, and fraud prevention Highlights the IT security controls with the key components of successful governance Examines the crucial role of the controller in corporate compliance and much more The Master Guide to Controllers'Best Practices should be on the bookshelf of every controller who wants to ensure the well-being of their organization. In addition to their traditional financial role, today's controllers (no matter how large or small their organization) are increasingly occupying top leadership positions. The revised and updated Second Edition of The Master Guide to Controllers'Best Practices provides an essential resource for becoming better skilled in such areas as strategic planning, budgeting, risk management, and business intelligence. Drawing on the most recent research on the topic, informative case studies, and tips from finance professionals, the book highlights the most important challenges controllers will face. Written for both new and seasoned controllers, the Guide offers a wide range of effective tools that can be used to improve the skills of strategic planning, budgeting, forecasting, and risk management. The book also contains a resource for selecting the right employees who have the technical knowledge, analytical expertise, and strong people skills that will support the controller's role within an organization. To advance overall corporate performance, the authors reveal how to successfully align strategy, risk management, and performance management. In addition, the Guide explains what it takes to stay ahead of emerging issues such as healthcare regulations, revenue recognition, globalization, and workforce mobility. As controllers adapt to their new leadership roles and assume more complex responsibilities, The Master Guide to Controllers'Best Practices offers an authoritative guide to the tools, practices, and ideas controllers need to excel in their profession.

Der Autor hinterfragt die regelmäßig auftretenden Fälle fehlerhafter Rechnungslegung, welche die Deutsche Prüfstelle für Rechnungslegung (DPR) mit der BaFin aufdeckt. Er erarbeitet dazu ein breites Spektrum an Einflussfaktoren auf fehlerhafte Rechnungslegung und diskutiert bedeutsame Einzelfälle zur Rolle der Entlohnung und des Aktienhandels des Managements. Der Schwerpunkt seines Buches liegt auf einer Untersuchung des Zusammenhangs mit der Unternehmensfinanzierung. Die empirische Auswertung zeigt erstmalig, wie Unternehmen nach der Veröffentlichung fehlerhafter Rechnungslegung ihre Unternehmensfinanzierung ändern. Darüber hinaus liefert der Autor eine Analyse der Fehlermeldungen, die u. a. häufig verletzte Rechnungslegungsregeln aufzeigt.

Control premiums and discounts for lack of control rank high on the list of the most litigated business valuation issues. Among others, the following matters lead to litigation and are frequently the subject of disputes in court: - Assuming discounted cash flow (DCF) method always produces minority/control value - Assuming guideline public company method always produces minority value - Using synergistic control premiums to quantify premium for control BVR's new and data-rich special report Update on Control Premiums: What the Experts Say presents both qualitative commentaries and case studies from numerous experts who address these issues. It includes all the necessary quantitative considerations along with coverage of the controversies about the concepts and data, presenting all sides of the argument. In addition, this special report offers a chapter with analysis from the Factset Mergerstat/BVR Control Premium Study, as well as an entire section that presents many state and federal court cases that deal with control premiums, discounts for lack of control, and more. The cases span a wide array of business valuation purposes including: bankruptcy, dissenting shareholder, estate and gift taxes, and marital dissolution cases.