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  1. Die Bedeutung der Periodenerfolgsrechnung für die Investitionssteuerung
    der Fall ungleicher Zeitpräferenzen
    Author: Gillenkirch, Robert M.; Schabel, Matthias M.
    Published: 1999
    Publisher:  Univ.-Bibliothek Frankfurt am Main, Frankfurt am Main

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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Online
    Other identifier:
    DDC Categories: 330; 380; 650; 670
    Series: Universität Frankfurt am Main. Fachbereich Wirtschaftswissenschaften: [Working paper series / Finance and accounting] Working paper series, Finance & Accounting ; No. 36
    Subjects: Gewinnermittlung; Scheingewinn; Investitionsentscheidung; Investitionspolitik; Investitionsplanung; Zeitpräferenz; Anreizsystem; Theorie; Gewinnermittlung; Scheingewinn; Investitionsentscheidung; Investitionspolitik; Investitionsplanung; Zeitpräferenz; Anreizsystem
    Other subjects: (stw)Gewinnermittlung; (stw)Investitionsentscheidung; (stw)Intertemporale Entscheidung; (stw)Leistungsanreiz; (stw)Theorie; Investment incentives; incentive fees; accrual accounting; residual income; Arbeitspapier; Graue Literatur
    Scope: Online-Ressource
  2. Die Bedeutung der Periodenerfolgsrechnung für die Investitionssteuerung
    der Fall ungleicher Zeitpräferenzen
    Author: Gillenkirch, Robert M.; Schabel, Matthias M.
    Published: 1999
    Publisher:  Univ., Fachbereich Wirtschaftswiss., Frankfurt am Main

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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    DDC Categories: 330; 380; 650; 670
    Series: Working paper series / Johann Wolfgang Goethe-Universität Frankfurt, Fachbereich Wirtschaftswissenschaften : [...], Finance & accounting ; No. 36
    Subjects: Gewinnermittlung; Scheingewinn; Investitionsentscheidung; Investitionspolitik; Investitionsplanung; Zeitpräferenz; Anreizsystem; Theorie; Gewinnermittlung; Scheingewinn; Investitionsentscheidung; Investitionspolitik; Investitionsplanung; Zeitpräferenz; Anreizsystem
    Other subjects: (stw)Gewinnermittlung; (stw)Investitionsentscheidung; (stw)Intertemporale Entscheidung; (stw)Leistungsanreiz; (stw)Theorie; Investment incentives; incentive fees; accrual accounting; residual income; Arbeitspapier; Graue Literatur
    Scope: 29 Bl., 30 cm
  3. Implementing accrual accounting in the public sector
    Author: Cavanagh, Joe; Flynn, Suzanne; Moretti, Delphine
    Published: September 2016
    Publisher:  International Monetary Fund, Fiscal Affairs Department, Washington, DC, USA

    This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and... more

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    Verlag (kostenfrei)

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
    Inter-library loan:
    Unlimited inter-library loan, copies and loan

     

    This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports

     
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    Content information
    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781513589466
    Other identifier:
    Series: Technical notes and manuals ; TNM/16/06
    Subjects: government accounting; accrual accounting; cash accounting; GFSM; government financial reporting; IPSAS; accounting standards
    Scope: 1 Online-Ressource (circa 59 Seiten), Illustrationen
  4. Implementing accrual accounting in the public sector
    Author: Cavanagh, Joe; Flynn, Suzanne; Moretti, Delphine
    Published: September 2016
    Publisher:  International Monetary Fund, Fiscal Affairs Department, Washington, DC, USA

    This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and... more

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)

    Location:
    Orient-Institut Beirut
    Signature:
    Online
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    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
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    Universitätsbibliothek Braunschweig
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    Staats- und Universitätsbibliothek Bremen
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    Universitätsbibliothek Erfurt / Forschungsbibliothek Gotha, Universitätsbibliothek Erfurt
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    Bibliothek der Pädagogischen Hochschule Freiburg/Breisgau
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Universitäts- und Landesbibliothek Sachsen-Anhalt / Zentrale
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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    Technische Universität Hamburg, Universitätsbibliothek
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    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
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    Location:
    Duale Hochschule Baden-Württemberg Heidenheim, Bibliothek
    Signature:
    e-Book Nationallizenz
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    Thüringer Universitäts- und Landesbibliothek
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    Fachhochschule Kiel, Zentralbibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 303 (2016,6)
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    Universitätsbibliothek Leipzig
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    Leuphana Universität Lüneburg, Medien- und Informationszentrum, Universitätsbibliothek
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    Duale Hochschule Baden-Württemberg Mosbach, Bibliothek
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    E-Book Nationallizenz IMF
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    Hochschule Offenburg, University of Applied Sciences, Bibliothek Campus Offenburg
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    E-Book International Monetary Fund
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    Hochschulbibliothek Pforzheim, Bereichsbibliothek Technik und Wirtschaft
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    e-Book International Monetary Fund eLibrary
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    Duale Hochschule Baden-Württemberg Ravensburg, Bibliothek
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    E-Book IMF
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    Duale Hochschule Baden-Württemberg Villingen-Schwenningen, Bibliothek
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    E_Book IMF
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    This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports

     
    Export to reference management software   RIS file
      BibTeX file
    Content information