Millions of books in English, Spanish and other languages. Free UK delivery 

menu

0
  • argentina
  • chile
  • colombia
  • españa
  • méxico
  • perú
  • estados unidos
  • internacional
portada Bilanzierungspraxis des "Other Comprehensive Income": Kritische Würdigung der Ifrs-Spezifischen Eigenkapitalbuchungen und Deren Recyclingmethoden (in German)
Type
Physical Book
Publisher
Year
2010
Language
German
Pages
96
Format
Paperback
ISBN13
9783639320145

Bilanzierungspraxis des "Other Comprehensive Income": Kritische Würdigung der Ifrs-Spezifischen Eigenkapitalbuchungen und Deren Recyclingmethoden (in German)

B.a., Petra Wimmer (Author) · Vdm Verlag · Paperback

Bilanzierungspraxis des "Other Comprehensive Income": Kritische Würdigung der Ifrs-Spezifischen Eigenkapitalbuchungen und Deren Recyclingmethoden (in German) - B.A., Petra Wimmer

New Book

£ 48.72

  • Condition: New
Origin: Spain (Import costs included in the price)
It will be shipped from our warehouse between Friday, May 24 and Tuesday, June 04.
48075508 [c_proveedor] => 2170 [id_producto] => 46664268 [id_categoria] => 99 [proveedor] => España - Omniscriptum (Inglaterra) [stock_en_linea] => 0 [valores_diferenciadores] => Libro [codigo_internacional] => 9783639320145 [codigo_interno] => [fecha_inicio_preventa] => [fecha_final_preventa] => [es_preventa] => 0 [es_reimpresion] => 0 [proveedor_dropshipping] => 0 [id_tipo_producto] => 1 [c_moneda_proveedor] => 3 [usado] => 0 [precio_proveedor_moneda_origen] => 0.00 [precio_proveedor] => 0 [costo_neto_proveedor_moneda_origen] => 33.00 [costo_neto_proveedor_moneda_origen_con_descuento] => 33 [costo_neto_proveedor] => 33983.07 [precio_sugerido_venta_publico_original] => 49.03 [precio_sugerido_venta] => 50490.6037 [precio_sugerido_venta_publico] => 58674.914285714 [stock_proveedor] => 50 [stock_consignacion] => 0 [stock_bodega] => 0 [stock_rep_consignacion] => 0 [stock_rep_bodega] => 0 [solo_despacho_24_horas] => 0 [stock_despacho_24_horas] => 0 [esta_en_bodega] => [fecha_stock] => 2020-06-27 [dias_validez_stock] => 1615 [c_pais] => 210 [pais] => United Kingdom [costo_base_despacho_producto] => 0.00 [costo_por_kilo_despacho_cliente] => 0.00 [dias_proceso] => 9 [descuento_proveedor] => 40 [costo_despacho_proveedor_moneda_origen] => 3.00 [costo_despacho_proveedor_en_pesos] => 3089.37 [descuento_producto_especial] => -1.00 [c_pais_franquicia_encargada] => 64 [descuento_bl] => 0 [margen_bl] => 30 [c_pais_origen] => 64 [c_pais_destino] => 210 [c_pais_proveedor] => 64 [dias_transporte_entre_paises] => 5 [delta_mas_dias_transporte_entre_paises] => 5 [delta_menos_dias_proceso] => 0 [delta_mas_dias_proceso] => 2 [delta_menos_dias_transporte_entre_paises] => 0 [impuesto_porcentual_origen] => 15 [impuesto_porcentual_destino] => 0 [iva_salida] => 0 [impuesto_exportacion_pais_origen] => 0 [iva_entrada] => 0 [margen_pais_origen] => 10.00 [arancel_pais_destino] => 0 [margen_minimo] => 15.00 [margen_minimo_rango_1] => 30.00 [margen_minimo_rango_2] => 30.00 [margen_minimo_rango_3] => 30.00 [margen_minimo_rango_4] => 30.00 [margen_minimo_rango_5] => 30.00 [descuento_importados] => 0 [margen_costo_fijo] => 0 [margen_costo_por_kilogramo_transporte] => 0 [costo_por_kilogramo] => 4000.00 [costo_por_kilogramo_real] => 4000.00 [descatalogado] => 0 [papelera] => 0 [bloqueado] => [unidades_en_stock] => 50 [stock_valido] => 1 [stock] => 2 [descuento_aplicado] => 0 [peso_fisico] => 1 [peso_volumetrico] => 1 [costo_neto_proveedor_antiguo] => 33983.07 [promocion_aplicada] => stdClass Object ( [c_promocion] => [nombre] => [c_promocion_tipo] => ) [promocion_descuento_proveedor] => 0 [promocion_descuento_cliente] => 0 [costo_producto_pedido] => 33983.07 [peso_producto] => 1.00 [costo_base_transporte_proveedor] => 3089.37 [costo_transporte_proveedor_por_peso] => 0 [costo_por_impuestos_exportacion] => 0 [costo_transporte_entre_paises] => 4000 [costo_transporte_entre_paises_por_peso] => 0 [costo_transporte_entre_paises_real] => 4000.00 [costo_transporte_entre_paises_por_peso_real] => 0 [precio_venta_pais_origen_pais_destino] => 40779.684 [costos_producto_en_destino_pre_impuestos] => 41072.44 [costo_arancel_pais_destino] => 0 [costo_por_peso_despacho_cliente] => 0 [costos_por_despacho_al_cliente] => 0 [ganancia_pais_origen] => 3707.244 [total_costos_pais_destino] => 41072.44 [total_costos_pais_destino_real] => 41072.44 [margen_segun_rango_costos] => 30.00 [tiene_overrule] => [pvp_deseado_en_pesos] => 41072.44 [aux_costo_neto_venta_pais_destino] => 41072.44 [monto_por_iva_credito_pais_origen] => 0 [monto_por_iva_credito_pais_destino] => 0 [precalculo_ganancia_neta_pais_destino] => 17602.474285714 [precalculo_ganancia_transporte_paises] => 0 [ganancia_neta_pais_destino] => 17603 [precalculo_ganancias_y_costos] => 58674.914285714 [precalculo_costos_brutos] => 48320.517647059 [precio_venta_neto] => 58675 [iva_pais_destino] => 0 [precio_en_destino] => 58674.914285714 [costos_x_transporte] => 4000 [margen_holding_bl] => 0.3 [tiempo_en_destino] => 14 [dias_limite_recepcion_en_oficina_origen] => 9 [tiempo_en_destino_minimo] => 14 [tiempo_en_destino_maximo] => 21 [es_libro] => 1 [promocion] => 1 [codigo_promocion] => descuento_importados [importacion] => 1 [fecha_minima_envio_cliente] => 2024-05-24 [fecha_maxima_envio_cliente] => 2024-06-04 [texto_fecha_minima_envio_cliente] => Friday, May 24 [texto_fecha_maxima_envio_cliente] => Tuesday, June 04 [fecha_minima_recepcion_cliente] => 2024-05-27 [fecha_normal_recepcion_cliente] => 2024-05-27 [fecha_maxima_recepcion_cliente] => 2024-06-05 [texto_fecha_minima_recepcion_cliente] => Monday, May 27 [texto_fecha_normal_recepcion_cliente] => Monday, May 27 [texto_fecha_maxima_recepcion_cliente] => Wednesday, June 05 [porcentaje_descuento] => 0 [precio_en_destino_old] => 58674.914285714 [porcentaje_descuento_old] => 0 [aux_precio_destino_nuevo] => 58674.914285714 [aux_precio_venta_neto_nuevo] => 58675 [mostrar_descuento] => 1 [precio_moneda] => £ 48.72 [precio_tachado_moneda] => £ 48.72 [precio_moneda_raw] => 48.72 [precio_tachado_moneda_raw] => 48.72 [ahorras] => 0 [ahorras_moneda] => £ 0.00 [pais_origen] => España ) 1"> You will receive it anywhere in United Kingdom between 1 and 3 business days after shipment.

Synopsis "Bilanzierungspraxis des "Other Comprehensive Income": Kritische Würdigung der Ifrs-Spezifischen Eigenkapitalbuchungen und Deren Recyclingmethoden (in German)"

Gemäß IFRS werden einige nicht auf Eigentümer basierende Sachverhalte erfolgsneutral direkt im Eigenkapital erfasst. Die IFRS legen Wert darauf, dass diese Eigenkapitalbuchungen gemeinsam mit dem Gewinn oder Verlust abgebildet werden. Zu diesem Zweck hat das IASB mit Wirkung 1.1.2009 die Gesamtergebnisrechnung eingeführt. Seit dieser Anpassung im IAS 1 teilt sich das Gesamtergebnis in den "Gewinn oder Verlust" und in das "sonstige Ergebnis", welches vielmehr unter der englischen Bezeichnung "Other Comprehensive Income" (OCI) bekannt ist. Mit dieser Arbeit wird ein Überblick über die Abschlussdarstellung der OCI-Buchungen und über das IFRS-spezifische Recyclingkonzept gegeben. Anhand einer empirischen Untersuchung auserwählter ATX-Unternehmen werden die praktische Anwendung und deren Auswirkungen gegenübergestellt.

Customers reviews

More customer reviews
  • 0% (0)
  • 0% (0)
  • 0% (0)
  • 0% (0)
  • 0% (0)

Frequently Asked Questions about the Book

All books in our catalog are Original.
The book is written in German.
The binding of this edition is Paperback.

Questions and Answers about the Book

Do you have a question about the book? Login to be able to add your own question.

Opinions about Bookdelivery

More customer reviews