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Handelscontrollingby Jörg Becker; Axel Winkelmann
Springer-Verlag Berlin and Heidelberg GmbH & Co. KG 2006; US$ 99.00Handelsunternehmen gut zu führen ist in Zeiten turbulenter Veränderungen und dramatischen Preiswettbewerbs ein schwieriges Unterfangen. Um der Aufgabe gerecht zu werden, benötigen alle Unternehmensbereiche zahlreiche Informationen. Die Schaffung, Aufbereitung und Analyse entsprechender Daten zur Vorbereitung zielsetzungsgerechter Entscheidungen ist die Aufgabe des Controllings. Die Autoren stellen in diesem Buch ein Vorgehensmodell zum Aufbau eines gut strukturierten Handelscontrollings vor und zeigen auf, wie ein solches inhaltlich gestaltet werden kann. Dazu werden über 500 Kennzahlen präsentiert. Durch die Darstellung eines methodischen Vorgehens und der inhaltlichen Ausgestaltung wird das Themengebiet Handelscontrolling umfassend durchleuchtet.... more...
Theorie und Praxis in der Rechnungslegungby Benjamin Alka
Diplomica Verlag 2008; US$ 46.11Unter der Einflussnahme verschiedener Interessengruppen sowie dem Druck, zunehmend konvergente Bilanzierungsregeln zu erlassen, veröffentlichten das FASB im Jahr 2001 und das IASB im Jahr 2005 neue Bilanzierungsregeln für Geschäfts- oder Firmenwerte, die zwei grundlegende Änderungen der konsolidierten Rechnungslegung beinhalten. So ist die Kapitalkonsolidierung infolge eines Unternehmenserwerbs nunmehr ausschließlich nach der Erwerbsmethode durchzuführen. Die Möglichkeit der Kapitalkonsolidierung nach der umstrittenen Methode der Interessenzusammenführung, welche technisch bedingt nicht zur Entstehung eines Geschäfts- oder Firmenwerts führte, entfällt. Als zweite wesentliche Neuerung gilt die unter dem Begriff Impairment-Only Approach bekannte... more...
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