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Books > Business & Economics > Finance & accounting > Accounting > Financial accounting
The book describes the historical evolution and development of
accounting theories and principles. Value and valuation have been
reviewed extensively. The author provides a detailed comparison
between historic and fair value accounting. A comprehensive review
of the literature and researchers' opinions about measurement, fair
value, and historical cost value will enable the readers to
understand the concepts in detail. Additionally, the book includes
case studies evaluating the accounting practices in Turkey and
Romania to illustrate how these concepts are implemented in
practice. The reader will obtain a good understanding of the local
nationalized accounting systems, and up to what extent countries
have adapted to IFRS. The books discusses the usage of IT tools in
accounting and analyses the impact of information technology such
as big data, artificial intelligence, and data analytics in the
field of accounting.
This book presents an empirical analysis on how the new lease
accounting model of IFRS 16 affects financial statements and
performance of Italian companies. It discusses the theoretical
framework of the off-balance sheet financing with a particular
focus on the off-balance sheet lease contracts. Previous research
provided controversial results about the potential impacts on the
companies' financial statement and performance deriving from leases
capitalization. The application of different methodological
approaches based on estimation of the expected effects resulted in
inconclusive results. This book aims to measure the real impacts
deriving from the post-implementation of the new lease accounting
standard (IFRS 16) on companies' financial statements, economic and
financial performance, on market reactions and on financial
statement' users.
Markus Bramberger untersucht in diesem essential definitive
Moeglichkeiten, um bei UEberweisungstransaktionen Geld und Zeit
einzusparen. Gegenstand sind standardisierte und
nicht-standardisierte Transaktionsvarianten und deren Produkte in
samtlichen Wahrungen im Inland, in Europa und weltweit. Der Autor
beantwortet einerseits konkret spezifische Fragen zu moeglichen
Konstellationen in Theorie und Praxis und vermittelt andererseits
Tipps zur sofortigen Umsetzung, auch hinsichtlich der Vermeidung
von kostenintensiven Reklamationen. Vor dem Hintergrund dieser
relevanten, aktuellen und praxisnahen Thematik eignet sich der
Leser ein fokussiertes Spezialwissen rund um den Zahlungsverkehr
an.Der Autor: Markus Bramberger ist studierter
Finanzdienstleistungsexperte. Seine Schwerpunkte liegen im Bereich
Zahlungsverkehr und operative Zukunftsforschung.
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