Sign-In
Cart
Impairment of Financial Assets: Wesentliche Diskussionspunkte im Rahmen des Teilprojekts zur Überarbeitung des IAS 39
Paperback
Please select the version of book you would like to purchase.
ISBN10: 3640580176
ISBN13: 9783640580170
Publisher: Grin Verlag
Published: Mar 31 2010
Pages: 36
Weight: 0.13
Height: 0.09 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783640580170
Publisher: Grin Verlag
Published: Mar 31 2010
Pages: 36
Weight: 0.13
Height: 0.09 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Georg-August-Universität Göttingen (Professur für Finanzwirtschaft), Veranstaltung: Probleme der Rechnungslegung von Banken nach IFRS, Sprache: Deutsch, Abstract: Ziel dieser Ausarbeitung ist das Aufzeigen der wesentlichen Diskussionspunkte des IASB-Teilprojekts impairment of financial assets mit Konzentration auf die Defizite der geltenden Vorschriften, der Wahl des künftigen Wertminderungsmodells sowie möglichen Schnittmengen zur bankaufsichtsrechtlichen Behandlung von Kreditverlusten. Nach einer kurzen Skizzierung des Ablaufs des Projekts sollen die bislang geltenden Regelungen zur Bilanzierung von Kreditforderungen behandelt und auf wesentliche Kritikpunkte eingegangen werden. Im Anschluss wird mit dem expected cash flow, dem fair value und dem dynamic provisioning Modell verschiedene innerhalb des IASB diskutierte Konzepte vorgestellt und über ihre Vor- und Nachteile zum aktuellen Modell erläutert. Zum Abschluss soll mit der bankaufsichtsrechtlichen Behandlung zur Kreditverlustsorge innerhalb von Basel 2 ein weiterer Diskussionspunkt beschrieben und Unterschiede zur externen Rechnungslegung erörtert werden.
Also in
Accounting
1929: Inside the Greatest Crash in Wall Street History--And How It Shattered a Nation
Sorkin, Andrew Ross
Hardcover
From $19.99
Bookkeeping - Accounting for Small Business: A Quickstudy Laminated Reference Guide
Epstein, Lita
Other
$6.60
How to Get Rich in American History: 300 Years of Financial Advice That Worked (& Didn't)
Moore Phd, Joseph S.
Hardcover
$28.80
Too Big to Fail: The Inside Story of How Wall Street and Washington Fought to Save the Financial System--and Themselves
Sorkin, Andrew Ross
Paperback
$21.85
Indispensable: How to Become the Company That Your Customers Can't Live Without
Calloway, Joe
Hardcover
$36.10
Accounting for Beginners (All-in-One): Everything You Need to Learn Financial & Managerial Accounting Even Without Prior Experience. Master Financial
Publications, Finance Knights
Paperback
$35.59
$100m Lost Chapters: Lost Treasures from $100M Offers, $100M Leads, and $100M Money Models
Hormozi, Alex
Hardcover
$35.99
Tax-Free Wealth: How to Build Massive Wealth by Permanently Lowering Your Taxes
Wheelwright, Tom
Paperback
$23.70
1929: Inside the Greatest Crash in Wall Street History--And How It Shatteredâ a Nation (Large Print Edition)
Sorkin, Andrew Ross
Paperback
$35.15
Ofertas de $100M: Cómo presentar ofertas tan buenas que la gente sienta que es estúpida si dice que no
Hormozi, Alex
Hardcover
$35.99
Financial Intelligence: A Manager's Guide to Knowing What the Numbers Really Mean
Knight, Joe
Berman, Karen
Hardcover
$33.25
El Hombre Más Rico De Babilonia - Richest Man In Babylon - Spanish Edition
Clason, George S.
Paperback
$10.50
The House of Morgan: An American Banking Dynasty and the Rise of Modern Finance
Chernow, Ron
Paperback
From $14.99
The Problem with Personalization: How Advertisers Learned to Make and Break Us from Ancient Times to the AI Age
Turow, Joseph
Hardcover
$26.13
No Bullsh*t Branding: A Step-By-Step Guide to Discover, Design, and Deliver Your Brand
Martin, James
Made by James
Hardcover
$38.00
Alchemy: The Dark Art and Curious Science of Creating Magic in Brands, Business, and Life
Sutherland, Rory
Paperback
$18.99
Prospectos de $100M: Cómo conseguir que los desconocidos quieran comprar lo que vendes
Hormozi, Alex
Paperback
$29.94
Obvious Adams -- The Story of a Successful Businessman: New Business Edition
Updegraff, Robert R.
Paperback
$12.49
Payments Systems in the U.S.: A Guide for the Payments Professional
Loftesness, Scott
Benson, Carol Coye
Jones, Russ
Paperback
$62.44
Odds Are It's Marketing: A Practical Guide to Spotting Trends, Building Strategy, and Driving Growth
Ling, Shanise
Paperback
$16.10
Yes!: 50 Scientifically Proven Ways to Be Persuasive
Goldstein, Noah J.
Martin, Steve J.
Cialdini, Robert
Paperback
$18.99
Financial Literacy for All: Disrupting Struggle, Advancing Financial Freedom, and Building a New American Middle Class
Bryant, John Hope
Paperback
$17.10
The Lords of Easy Money: How the Federal Reserve Broke the American Economy
Leonard, Christopher
Paperback
$18.99
The Richest Man in Babylon - The Original 1926 Classic (Reader's Library Classics)
Clason, George S.
Paperback
$9.99
Choose FI: Your Blueprint to Financial Independence
Barrett, Brad
Mendonsa, Jonathan
Mamula, Chris
Paperback
$22.49
Financial Statements: A Step-By-Step Guide to Understanding and Creating Financial Reports (Over 200,000 Copies Sold!)
Ittelson, Thomas
Paperback
$21.80
Twenty Ads That Shook the World: The Century's Most Groundbreaking Advertising and How It Changed Us All
Twitchell, James
Paperback
$19.00
Credit to the Nation: Eastern European Jewish Immigrant Bankers and the Shaping of American Finance, 1873-1930
Kobrin, Rebecca
Hardcover
$42.00
The Accounting Game: Basic Accounting Fresh from the Lemonade Stand
Orloff, Judith
Mullis, Darrell
Paperback
$18.95
The Next Millionaire Next Door: Enduring Strategies for Building Wealth
Fallaw, Sarah Stanley, PH. D.
Stanley, Thomas J., PH. D.
Paperback
$16.10
Hide Your Assets and Disappear: A Step-By-Step Guide to Vanishing Without a Trace
Pankau, Edmund
Paperback
$20.89
Spark Brilliance: How the Science of Positive Psychology Will Ignite, Engage, and Transform Your Team
Insinger, Jackie
Hardcover
$25.64
No New Things: A Radically Simple 30-Day Guide to Saving Money, the Planet, and Your Sanity
Piper, Ashlee
Hardcover
$22.49
Walk in the Other Guy's Shoes: 25 Lessons for the Marketing, Procurement, and Agency Triangle
Davis, Joanne
Hardcover
$43.74
Accounting All-In-One for Dummies (+ Videos and Quizzes Online)
Boyd, Kenneth W.
Taillard, Michael
Kraynak, Joseph
Paperback
$33.24
Financial Intelligence for Entrepreneurs: What You Really Need to Know about the Numbers
Knight, Joe
Berman, Karen
Paperback
$30.40
The Power of Visual Storytelling: How to Use Visuals, Videos, and Social Media to Market Your Brand
Walter, Ekaterina
Gioglio, Jessica
Paperback
$50.00
Better Selling Through Storytelling: The Essential Roadmap to Becoming a Revenue Rockstar
Livesay, John
Paperback
$16.10
Inventory Log: Large Inventory Log Book - 120 Pages for Business and Home - Perfect Bound
Press, Red Tiger
Paperback
$11.99
The Accounting for the Numberphobic: A Survival Guide for Small Business Owners
Fotopulos, Dawn
Paperback
$24.99
The Redleaf Calendar-Keeper 2026: A Record-Keeping System for Family Child Care Professionals
Press, Redleaf
Hardcover
$21.95
Cashvertising: How to Use More Than 100 Secrets of Ad-Agency Psychology to Make Big Money Selling Anything to Anyone
Whitman, Drew Eric
Paperback
$17.05
$100M Offers Summary and Workbook: How To Make Offers So Good People Feel Stupid Saying No
Hormozi, Alex
Hardcover
$35.99
Billion Dollar Whale: The Man Who Fooled Wall Street, Hollywood, and the World
Wright, Tom
Hope, Bradley
Paperback
$20.89
The 22 Immutable Laws of Branding: How to Build a Product or Service Into a World-Class Brand
Ries, Laura
Ries, Al
Paperback
$18.99
The Luxury Strategy: Break the Rules of Marketing to Build Luxury Brands
Bastien, Vincent
Kapferer, Jean-Noël
Hardcover
$68.63
Keyboard Rich: How Anyone Can Earn Six Figures from Home with a Simple Bookkeeping Business
Von Fumetti, Bill
Paperback
$18.99
The McGraw-Hill 36-Hour Course: Accounting
Dixon, Robert L.
Arnett, Harold E.
Davidoff, Howard
Paperback
$28.50
Corporate Financing and Governance in Japan: The Road to the Future
Hoshi, Takeo
Kashyap, Anil K.
Paperback
$67.50
Mortgages 101: Quick Answers to Over 250 Critical Questions about Your Home Loan
Reed, David
Paperback
$19.99
Trust Is the Strategy: Building Your Law Firm's Brand With Integrity
Hargroder, Megan
Amarir, Molly
Paperback
$17.09
$100m Lost Chapters: Lost Treasures from $100M Offers, $100M Leads, and $100M Money Models
Hormozi, Alex
Paperback
$29.94
So, You Want To Be An Internal Audit Rock Star?: Leadership Competencies to Help You Thrive
Rogers, Shane M.
Paperback
$37.44
The American Nightmare: How Inflation, Debt, and Banks Hijacked the American Dream
Vasquez, John
Paperback
$15.19
The Secret Language of Financial Reports: The Back Stories That Can Enhance Your Investment Decisions
Haskins, Mark E.
Paperback
$34.00
The Wealthy Barber, Updated 3rd Edition: Everyone's Commonsense Guide to Becoming Financially Independent
Chilton, David
Paperback
$18.05
Advice for a Successful Career in the Accounting Profession: How to Make Your Assets Greatly Exceed Your Liabilities
Maginnis, Jerry
Hardcover
$28.45
The Truth about College: The Essential Guide for Parents and Teens--So You Can Make the Right Choice Together
Edelman, Ric
Hardcover
$26.55
Hug Your Customers: The Proven Way to Personalize Sales and Achieve Astounding Results
Mitchell, Jack
Hardcover
From $10.99
Fearless Farm Finances: Farm Financial Management Demystified
Chase, Craig
Padgham, Jody L.
Dietmann, Paul
Paperback
$24.94
Wiley GAAP 2026: Interpretation and Application of Generally Accepted Accounting Principles
Flood, Joanne M.
Paperback
$180.00
Referrals Made Simple: How to Build a Predictable Stream of High-Quality Clients Without Advertising
Partridge, Howard
Hardcover
$24.70
Cash Libre: 10 Pillars to Help You Reclaim Your Purpose and Financial Freedom
King, Luzy D.
Hardcover
$27.50
Financial Literacy for All: Disrupting Struggle, Advancing Financial Freedom, and Building a New American Middle Class
Bryant, John Hope
Hardcover
$28.50
How To Write An Inspired Creative Brief, 3rd Edition: A creative's advice on the first step of the creative process
Ibach, Howard
Paperback
$18.74
$100M Leads Summary & Workbook: How to Get Strangers To Want To Buy Your Stuff
Hormozi, Alex
Paperback
$29.94
The Copyselling System: Write to Sell with the Secret Formula for Maximizing Revenue
Wiebe, Joanna
Paperback
$20.85
Mastering QuickBooks 2026 - Seventh Edition: The complete guide to small business accounting with US QuickBooks Online
Shelton, Crystalynn
Paperback
$43.74
The Future of Money: How the Digital Revolution Is Transforming Currencies and Finance
Prasad, Eswar S.
Hardcover
$35.00
The Path to Sustained Excellence: Strategy, Culture and Team: The Story of WSFS into the 21st Century
Simon, Lizzie
Kriegstein, Brittany
Turner, Mark A.
Hardcover
$27.50
Any Insights Yet?: Connect the dots. Create new categories. Transform your business.
Kocek, Chris
Paperback
$24.94
Failure Factory: How Baltimore City Public Schools Deprive Taxpayers and Students of a Future
Papst, Chris
Paperback
$21.80
Accounting for Beginners (All-in-One): Everything You Need to Learn Financial & Managerial Accounting Even Without Prior Experience. Master Financial
Publications, Finance Knights
Hardcover
$44.96