Nadine Wiese's Books

Voluntary Implementation of IFRS in German Non-Listed Companies

By: Nadine Wiese

Write a review Read reviews Take a Quiz Solve Book Puzzle

Voluntary Implementation of IFRS in German Non-Listed Companies

By: Nadine Wiese

Bachelor Thesis from the year 2008 in the subject Business economics - Accounting and Taxes, grade: 1,0, University of the West of England, Bristol (Bristol Business School), course: Accounting in Context, language: English, abstract: This report addresses the question whether unlisted German companies should voluntarily adopt IFRS. Benefits for internal as well as external users are discovered including facilitated international comparability and higher quality of financial reports. Furthermore, a comparison reveals that equity figures and volatility are higher under IFRS than under German GAAP. It is discovered that national economic and political circumstances significantly influence reporting practices and thus quality and comparability. Combined with fair value accounting which is of lower reliability as there are no active markets from which values can be derived, IFRS not necessarily seems to be a better alternative compared to German GAAP. Moreover, because IFRS is primarily intended for listed companies and investors' needs, IFRS only appears to be an alternative for non-listed companies that plan a listing. In general, the complex and costly implementation process must be outweighed thoroughly. If costs prevail other possibilities represent IFRS for SMEs or the continuation of German GAAP.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

GRIN Verlag

Published Date

ISBN 10

3640458907

ISBN 13

9783640458905

The International Financial Reporting Standard (IFRS). Corporate Reporting Theory and Practice

By: Nadine Wiese

Write a review Read reviews Take a Quiz Solve Book Puzzle

The International Financial Reporting Standard (IFRS). Corporate Reporting Theory and Practice

By: Nadine Wiese

Seminar paper from the year 2008 in the subject Business economics - Accounting and Taxes, grade: 1,0, University of the West of England, Bristol (Bristol Business School), course: Corporate Reporting Theory and Practice, language: English, abstract: In this report the International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs) is presented. It identifies that this new standard is required due to mainly smaller, non-listed companies prevailing. These entities currently use diverse national accounting standards and thus are not comparable. However, because of SMEs’ differing activities and stakeholders, existing IFRSs would not be appropriate so new standards are needed. The IFRSs for SMEs are based on initial, full IFRSs but were reduced, simplified and adjusted to reduce the reporting burden that many small companies would suffer. All companies addressed are not publicly accountable, provide general purpose statements and approximately contain 50 employees. Which firms in detail will apply to these new standards is finalised by national jurisdictions. Nonetheless, there can be found some disadvantages. E.g. immense simplifications can result in insufficiently explained standards that can hardly be employed adequately. Furthermore, four accounting events are revealed: goodwill impairment, cost method for associates, finance leases and research and development expenditures. All these show up differences compared to full IFRSs. The preparation of financial reports is facilitated and user interests are taken into consideration. However, alternatives can be suggested that perhaps are more appropriate for SMEs. Finally, it is concluded that the IFRS for SMEs are well developed including advantageous adjustments that try to satisfy SMEs’ as well as their reports users’ needs. However, it becomes apparent that some revisions could be necessary to consequently truthfully allow the vast amount of smaller companies become globally comparable.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

GRIN Verlag

Published Date

ISBN 10

3640467841

ISBN 13

9783640467846

Ifrs for Sme

By: Nadine Wiese

Write a review Read reviews Take a Quiz Solve Book Puzzle

Ifrs for Sme

By: Nadine Wiese

Seminar paper from the year 2008 in the subject Business economics - Accounting and Taxes, grade: 1,0, University of the West of England, Bristol (Bristol Business School), course: Corporate Reporting Theory and Practice, language: English, abstract: In this report the International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs) is presented. It identifies that this new standard is required due to mainly smaller, non-listed companies prevailing. These entities currently use diverse national accounting standards and thus are not comparable. However, because of SMEs' differing activities and stakeholders, existing IFRSs would not be appropriate so new standards are needed. The IFRSs for SMEs are based on initial, full IFRSs but were reduced, simplified and adjusted to reduce the reporting burden that many small companies would suffer. All companies addressed are not publicly accountable, provide general purpose statements and approximately contain 50 employees. Which firms in detail will apply to these new standards is finalised by national jurisdictions. Nonetheless, there can be found some disadvantages. E.g. immense simplifications can result in insufficiently explained standards that can hardly be employed adequately. Furthermore, four accounting events are revealed: goodwill impairment, cost method for associates, finance leases and research and development expenditures. All these show up differences compared to full IFRSs. The preparation of financial reports is facilitated and user interests are taken into consideration. However, alternatives can be suggested that perhaps are more appropriate for SMEs. Finally, it is concluded that the IFRS for SMEs are well developed including advantageous adjustments that try to satisfy SMEs' as well as their reports users' needs. However, it becomes apparent that some revisions could be necessary to consequently truthfully allow the vast amount of smaller companies become globally comparab

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

GRIN Verlag

Published Date

ISBN 10

3640467477

ISBN 13

9783640467471

Do Carrots Make You See Better?

A Guide to Food and Nutrition in Early Childhood Programs

By: Julie Appleton,Nadine McCrea,Carla Patterson

Write a review Read reviews Take a Quiz Solve Book Puzzle

Do Carrots Make You See Better?

A Guide to Food and Nutrition in Early Childhood Programs

By: Julie Appleton,Nadine McCrea,Carla Patterson

Noting that young children learn about food and nutrition through food preparation, eating together, play, science activities, and games, this resource guide addresses food learning and nutritional provisions in early childhood programs. The guide is designed to meet the needs of children and adults in child care centers, family child care programs, preschools, kindergartens, and before- and after-school programs. The guide presents six approaches to food learning with suggestions for many hands-on activities: (1) children's decision making; (2) science and mathematics; (3) food cycles; (4) language, drama, and social studies; (5) physical activities and motor skills; and (6) food selection, preparation, and presentation. Suggestions are also offered about food provision in early childhood settings. The chapters are: (1) "An Introduction to Food Foundations," discussing the values of foods and eating, adult roles in facilitating food events with children, and the kinds of learning children gain from a variety of food opportunities; (2) "A Framework for Learning about Food," focusing on key principles for formal and informal curricula, learning and teaching considerations, and the learning process; (3) "Approaches to Children's Food Learning," introducing the six approaches and including sample activities; (4) "Food and Nutrition Issues and Information," discussing nutrition guidelines, infants' and children's nutritional needs, special food needs, meal planning, safety and food hygiene, and information for parents; (5) "Making Decisions about Food Foundations," including information on children's rights, negotiating food foundations, sample food education and nutrition policies, and a management process for food issues in early childhood programs. (Contains references and recommended readings organized by chapter.)(KB)

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

210

Publisher

Gryphon House, Inc.

Published Date

ISBN 10

0876592647

ISBN 13

9780876592649

The Families of Sugar Bush

By: Nadine D. Thies

Write a review Read reviews Take a Quiz Solve Book Puzzle

The Families of Sugar Bush

By: Nadine D. Thies

Contains information on the Tietz family and others with whom they interacted, from approximately 1880 to 1950, in Sugar Bush, Outagamie County, Wisconsin. Begins with the marriage of Hilda Kretschmer and John Tietz.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

275

Publisher

Author House

Published Date

ISBN 10

1496925580

ISBN 13

9781496925589

Pets Welcome TM National

The Best Guide to Hotels, Motels, Inns and Resorts that Welcome You and Your Pet

By: Four Paws Press,Nadine Guarrera,Hugo N. Gerstl

Write a review Read reviews Take a Quiz Solve Book Puzzle

Pets Welcome TM National

The Best Guide to Hotels, Motels, Inns and Resorts that Welcome You and Your Pet

By: Four Paws Press,Nadine Guarrera,Hugo N. Gerstl

This is the national edition of pets welcome covering all of the United States for hotels, inns and motels for you and your pet.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

616

Publisher

Four Paws Press

Published Date

ISBN 10

0971008906

ISBN 13

9780971008908

The Dragons Curse. Life is a Story - story.one

By: Nadine Albus

Write a review Read reviews Take a Quiz Solve Book Puzzle

The Dragons Curse. Life is a Story - story.one

By: Nadine Albus

Nach dem Verschwinden der Drachen ist das Königreich verflucht. Naima, die alles verloren hat, trifft durch eine unglückliche Wendung auf den mysteriösen Thronerben Kieran, der nicht nur ihr Leben sondern auch ihr Herz durcheinanderbringt. Ihr Königreich ist in Gefahr zerstört zu werden, deswegen gehen Naima und Kieran auf eine gefährliche Reise um Tiandra zu retten und die Drachen wiederzufinden. Sie wissen noch nicht, dass alles anders kommen wird. Von ihrer Prophezeiung geleitet muss Naima auf ihrem Weg zeigen ob sie ihre Angst überwinden kann, denn sonst ist sie verloren. »Ich bin der Mond. Ich bringe Stille, Opfer und Frieden - aber er ist die Sonne. Er zieht mich in eine Welt voller Geheimnisse, die ich nie gekannt habe.«

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

BoD – Books on Demand

Published Date

ISBN 10

3710865166

ISBN 13

9783710865169

Das Tor zum Frieden

By: Gräfin Nadine von Wittgensteyn

Write a review Read reviews Take a Quiz Solve Book Puzzle

Das Tor zum Frieden

By: Gräfin Nadine von Wittgensteyn

Vor zwei Jahren änderte sich das Leben des ehemaligen SEK-Beamten Kilian O ́ Harra mit dem Mord an seiner Verlobten grundsätzlich. Dachte er, dass dieses das Ende sei so irrte sich der junge rebellische Mann. Denn plötzlich waren seine Geschwister ebnso andere Wesen, wie er selbst. Lag das Schicksal der Nachtwesen in seinen Händen. Für Kilian und seine Mitstreiter begann ein Wettlauf gegen ihre Widersacher die "Dunklen". Doch auch in ihren eigenen Reihen befanden sich Feinde, die aus dem Weg gräumt werden müssen, bevor das Tor zum Frieden geöffnet werden kann.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

253

Publisher

Lulu.com

Published Date

ISBN 10

1471701212

ISBN 13

9781471701214

Activity-Based-Costing (ABC)

By: Nadine Wiese

Write a review Read reviews Take a Quiz Solve Book Puzzle

Activity-Based-Costing (ABC)

By: Nadine Wiese

Seminar paper from the year 2007 in the subject Business economics - Accounting and Taxes, grade: 1,0, University of the West of England, Bristol (Bristol Business School), course: Advanced Management Accounting, language: English, abstract: Activity Based Costing, short ABC, was developed in the 1980s as it became apparent that the traditional management accounting practices could no longer meet the arising requirements due to a dramatically changing environment. Therefore, to detect this way towards ABC, this report will start to look at the book "Relevance Lost: The Rise and Fall of Management Accounting" of Johnson and Kaplan, where they introduce ABC as a recommendation to overcome the shortcomings of the traditional accounting method. In the subsequent passages of this paper, it is examined how the initial ABC proposed by Johnson and Kaplan has been criticised and expanded. Several impacts on organisations of ABC and its later developments into ABM and ABB are then reported. And finally, all findings will be summarised and it is discussed whether the original criticisms of traditional management accounting techniques really have been outperformed.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

GRIN Verlag

Published Date

ISBN 10

3640467469

ISBN 13

9783640467464

The Value Chain of the Volkswagen Group

By: Nadine Wiese

Write a review Read reviews Take a Quiz Solve Book Puzzle

The Value Chain of the Volkswagen Group

By: Nadine Wiese

Seminar paper from the year 2008 in the subject Business economics - Business Management, Corporate Governance, grade: 1,0, University of the West of England, Bristol (Bristol Business School), course: Strategic Management, language: English, abstract: The Volkswagen Group – from a company providing affordable cars for the German people to a global group producing broad-range models including premium vehicles for upper-classes. The success of the today’s VW AG began in 1937 when VW was founded with the intention to provide affordable cars for the German people. After years of developing further models, acquisitions of other car manufacturers such as Audi and SEAT, and starting international operations, the Volkswagen Group has become the largest automobile manufacturer in Europe and one oft the leading car producers worldwide. Today there are almost 50 production plants in Europe, America, Asia and Africa. (Datamonitor 2008) The Volkswagen AG consists of two divisions. Next to the Financial Services Division there is the Automotive Division that develops vehicles and engines, produces and sells passenger cars, commercial vehicles, trucks, buses, vans, pick-ups and campers. Brands that are part of the VW Group include: VW, Audi, SEAT, Lamborghini, Skoda, Bentley and Bugatti. (Datamonitor 2008) Concentrating on the Automotive Division, the Volkswagen Group’s strategy is analysed by looking at its value chain. It is examined what is performed well, where strengths are that create value, and what might be improved.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

GRIN Verlag

Published Date

ISBN 10

364046785X

ISBN 13

9783640467853

The International Financial Reporting Standard (IFRS). Corporate Reporting Theory and Practice

By: Nadine Wiese

Write a review Read reviews Take a Quiz Solve Book Puzzle

The International Financial Reporting Standard (IFRS). Corporate Reporting Theory and Practice

By: Nadine Wiese

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

GRIN Verlag

Published Date

ISBN 10

3640467841

ISBN 13

9783640467846

Voluntary Implementation of IFRS in German Non-Listed Companies

By: Nadine Wiese

Write a review Read reviews Take a Quiz Solve Book Puzzle

Voluntary Implementation of IFRS in German Non-Listed Companies

By: Nadine Wiese

Bachelor Thesis from the year 2008 in the subject Business economics - Accounting and Taxes, grade: 1,0, University of the West of England, Bristol (Bristol Business School), course: Accounting in Context, language: English, abstract: This report addresses the question whether unlisted German companies should voluntarily adopt IFRS. Benefits for internal as well as external users are discovered including facilitated international comparability and higher quality of financial reports. Furthermore, a comparison reveals that equity figures and volatility are higher under IFRS than under German GAAP. It is discovered that national economic and political circumstances significantly influence reporting practices and thus quality and comparability. Combined with fair value accounting which is of lower reliability as there are no active markets from which values can be derived, IFRS not necessarily seems to be a better alternative compared to German GAAP. Moreover, because IFRS is primarily intended for listed companies and investors’ needs, IFRS only appears to be an alternative for non-listed companies that plan a listing. In general, the complex and costly implementation process must be outweighed thoroughly. If costs prevail other possibilities represent IFRS for SMEs or the continuation of German GAAP.

Average ratings

N/A

Write a review

Solve jigsaw puzzle

Age

Page Count

Publisher

GRIN Verlag

Published Date

ISBN 10

3640458451

ISBN 13

9783640458455

Book's by Nadine Wiese

Voluntary Implementation of IFRS in German Non-Listed Companies

Voluntary Implementation of IFRS in German Non-Listed Companies

The International Financial Reporting Standard (IFRS). Corporate Reporting Theory and Practice

The International Financial Reporting Standard (IFRS). Corporate Reporting Theory and Practice

Ifrs for Sme

Ifrs for Sme

Do Carrots Make You See Better?

Do Carrots Make You See Better?

The Families of Sugar Bush

The Families of Sugar Bush

Pets Welcome TM National

Pets Welcome TM National

The Dragons Curse. Life is a Story - story.one

The Dragons Curse. Life is a Story - story.one

Das Tor zum Frieden

Das Tor zum Frieden

Activity-Based-Costing (ABC)

Activity-Based-Costing (ABC)

The Value Chain of the Volkswagen Group

The Value Chain of the Volkswagen Group

The International Financial Reporting Standard (IFRS). Corporate Reporting Theory and Practice

The International Financial Reporting Standard (IFRS). Corporate Reporting Theory and Practice

Voluntary Implementation of IFRS in German Non-Listed Companies

Voluntary Implementation of IFRS in German Non-Listed Companies

Username

Password

Username

Password

Password again

Birthday

Email