Title
Die Fair Value Verffentlichung Von Aktienoptionsplnen Nach Ifrs 2 Bei Unternehmen Auerhalb Des Dax 30 (German Edition),Used
Delivery time: 8-12 business days (International)
Masterarbeit aus dem Jahr 2010 im Fachbereich BWL Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, GeorgAugustUniversitt Gttingen (Lehrstuhl fr Finanzwirtschaft Prof. Dr. Olaf Korn), Sprache: Deutsch, Abstract: Seit Einfhrung des IFRS 2 und damit der Verpflichtung, Aktienoptionsplne als Kosten zum beizulegenden Zeitwert zu bilanzieren, hatten betroffene Aktiengesellschaften ausreichend Zeit, die nderungen in ihrem Berichtswesen zu implementieren. Diese Untersuchung soll klren, ob die Bewertungen durch die Unternehmen in den Jahresabschlssen gem den Anforderungen des IFRS 2 durchgefhrt werden und ob in den zurckliegenden Jahresabschlssen signifikante Unterbewertungen zu beobachten sind, die eine Motivation nachvollziehen lassen, dass die Kosten von Unternehmen mglichst gering bilanziert werden. Im Speziellen soll geprft werden, ob Unternehmen des M und SDax die formalen Anforderungen der Bilanzierung nach IFRS 2 einhalten und ob insbesondere die zur Bewertung von Aktienoptionsplnen notwendigen Parameter Volatilitt und Dividendenrendite zu bilanzpolitischen Zwecken manipuliert werden. Hinweise hierfr ergeben sich aus Vergleichsstudien in den USA. Des Weiteren werden die Thesen untersucht, ob Unternehmen mit grerer Marktkapitalisierung strker Bilanzpolitik betreiben, ob Barvergtungen auf Grund der Verschlechterung der Eigenkapitelquote einen greren Anreiz zur Bilanzmanipulation erzeugen und ob in Krisenzeiten aufgrund tendenziell negativer Geschftsergebnisse strker Bilanzpolitik betrieben wird. Aus den Ergebnissen werden Handlungsempfehlungen zur Vermeidung von Bilanzpolitik in Verbindung mit dem IFRS 2 fr Standardsetter, Kapitalmarktakteure und Wirtschaftsprfer aufgezeigt.
By changing our most important processes and
products, we have already made a big leap forward. This ranges from the
increased use of more sustainable fibers to the use of more
environmentally friendly printing processes to the development of
efficient waste management in our value chain.
⚠️ WARNING (California Proposition 65):
This product may contain chemicals known to the State of California to cause cancer, birth defects, or other reproductive harm.
For more information, please visit www.P65Warnings.ca.gov.
Shipping & Returns
Shipping
We ship your order within 2–3 business days for USA deliveries and 5–8 business days for international shipments. Once your package has been dispatched from our warehouse, you'll receive an email confirmation with a tracking number, allowing you to track the status of your delivery.
Returns
To facilitate a smooth return process, a Return Authorization (RA) Number is required for all returns. Returns without a valid RA number will be declined and may incur additional fees. You can request an RA number within 15 days of the original delivery date. For more details, please refer to our Return & Refund Policy page.
Shipping & Returns
Shipping
We ship your order within 2–3 business days for USA deliveries and 5–8 business days for international shipments. Once your package has been dispatched from our warehouse, you'll receive an email confirmation with a tracking number, allowing you to track the status of your delivery.
Returns
To facilitate a smooth return process, a Return Authorization (RA) Number is required for all returns. Returns without a valid RA number will be declined and may incur additional fees. You can request an RA number within 15 days of the original delivery date. For more details, please refer to our Return & Refund Policy page.
Warranty
We provide a 2-year limited warranty, from the date of purchase for all our products.
If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.
This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).
Warranty
We provide a 2-year limited warranty, from the date of purchase for all our products.
If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.
This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).
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We accept payments with :
Visa, MasterCard, American Express, Paypal, Shopify Payments, Shop Pay and more.
Secure Payment
Your payment information is processed securely. We do not store credit card details nor have access to your credit card information.
We accept payments with :
Visa, MasterCard, American Express, Paypal, Shopify Payments, Shop Pay and more.