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Bettina Stoke-Borchert - Fachwörterbuch Rechnungslegung nach IAS / IFRS und HGB

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Bettina Stoke-Borchert

Fachwörterbuch Rechnungslegung nach IAS / IFRS und HGB

Reihe: BeckLex

Band 2021

Treffer in den folgenden Teilen:

Seite 719 – 723 S. 719-723

„… transaction (eg a forced liquidation or distress sale).T45transaction, put-together …” „… ~ Sale-and-leaseback-Transaktion; sale and repurchase ~ Pensionsgeschäft; securities lending ~ Wertpapierleihgeschäft; share-based …” „… from uncovered sales (short sales) and derivative financial instruments with a negative fair value that …”

Seite 136 – 140 S. 136-140

„… sale.finanzieren finance v; fund v.finanzierter Plan funded plan.Finanzierung financing; funding.Finanzierung …” „… available-for-sale; Ausreichung eines finanziellen Vermögenswerts IAS/IFRS origination of a financial asset …” „… financial assets reclassified out of available-for-sale financial assets; ~ ~, die zu Anschaffungs-kosten …”

Seite 729 – 733 S. 729-733

„… estimated costs of completion and the estimated costs necessary to make the sale.V12value, nominal …” „… Gewährleistungsrückstellung.wash sale IAS 39, IFRS 9 Wash SaleThe repurchase of a financial asset shortly after it has been sold.W2 …” „… were already of the age and in the condition expected at the end of its useful life.V13value, sales …”

Seite 366 – 370 S. 366-370

„… asset.Wartungsgeräte servicing equipment.Wash Sale IAS 39, IFRS 9 wash saleDer Rückerwerb eines finanziellen …” „… Bilanz~ IAS 1; § 264a HGB; § 264 Abs. 2 HGB (Unkodifizierter GoB; DRS/GAS 26) fair presentation, true and …” „… fair view, present fairly.wahrheitsgetreu true and fair.Wahrnehmung | der Aufgabe performance of duties …”

Seite 341 – 345 S. 341-345

„… sale; Zwangs~ forced sale.Verkauf, für den beabsichtigten Gebrauch oder ~ for the intended use or sale …” „… ; Immobilien, die zum ~ bestimmt sind property intended for sale; zum ~ bestimmt intended for sale.Verkauf …” „… sale.Verkehrsauffassung prevailing opinion.Verkehrsauffassung, nach allgemeiner ~ according to prevailing …”

Seite 146 – 150 S. 146-150

„… active use; für den beabsichtigten ~ oder Verkauf for the intended use or sale.gebräuchlich …” „… currency; Auslandsumsätze in ~ foreign sales in other currencies; Cashflows in ~ IAS 7 foreign currency …” „… individually immaterial.Fusion merger.Fusion, wahre ~ true merger.Fusion unter Gleichen merger of equals.FVOCI …”

Seite 429 – 433 S. 429-433

„… a ~ Unternehmensverkauf (Trade Sale).businesses, acquisition of subsidiaries or ~ Erwerb von …” „… ; special ~ expenses StR Sonderbetriebsausgaben; special ~ income StR Sonderbetriebseinnahmen; trade sale of …” „… acquirer obtains control of one or more businesses. Transactions sometimes referred to as “true mergers” or …”

Seite 76 – 80 S. 76-80

„… )) gross profit on sales.Brutto|gewinn gross profit; ~gewinnmarge gross margin; ~gewinnspanne gross …” „… presentation, true and fair view, present fairlySowohl in der deutschen Rechnungslegung gemäß HGB als auch in …” „… Implementation Act (BilRUG).bindend binding; (Vertrag) enforceable; firm.bindender Kaufvertrag binding sale …”

Seite 549 – 553 S. 549-553

„… true and fair view of the assets, liabilities, financial position and profit or loss and includes a …” „… zur Verteilung an Eigentümer gehalten.held for sale zur Veräußerung gehalten.held for sale, assets …” „… hedged held for salebetrieb; ~ of a net position Absicherung einer Nettoposition; ~ of risk …”

Seite 539 – 543 S. 539-543

„… ordnungsmäßiger Konzern-rechnungslegung.541German public audit firm give a true and fair view of the net …” „… für Geschenke.give a true and fair view of the assets, liabilities and financial position of the …” „… -, Finanz- und Ertragslage vermitteln.give a true and fair view of the assets, liabilities and financial …”

Seite 699 – 703 S. 699-703

„… applicable reporting principles, the consolidated financial statements give a true and fair view of the …” „… a true and fair view of the assets, liabilities, financial position and profit or loss of the group …” „… equivalents; (j) the total of assets classified as held for sale and assets included in disposal groups …”

Seite 346 – 350 S. 346-350

„… , steuerfreie Umsätze aus ~ ~ (§ 4 Nr. 12 UStG) VAT exempt sales from rent and lease (under UStG s4 item 12 …” „… n.F. (01–2018)) give a true and fair view of the assets, liabilities and financial position of the …” „… tatsächlichen Verhältnissen entsprechenden Bildes IAS 1; § 264a HGB; § 264 Abs. 2 HGB fair presentation, true …”

Seite 514 – 518 S. 514-518

„… , relevant ~ and circumstances maßgebliche Sachverhalte und Umstände.facts | and circumstances of sale …” „… costs of disposal is the amount obtainable from the sale of an asset or cash-generating unit in an arm’s …” „… der Marktbewertung.fair view, true and ~ ~ IAS 1; § 264a HGB; § 264 Abs. 2 HGB (give a true and fair …”

Seite 674 – 678 S. 674-678

„… reporting principles, the consolidated financial statements give a true and fair view of the assets …” „… accordance with the applicable reporting principles, the consolidated financial statements give a true and …” „… Ertrag; residual ~ Restrendite; variable ~ schwankende Rendite; VAT ~ Umsatzsteuererklärung.return, sale …”

Seite 444 – 448 S. 444-448

„… as “true mergers” or “mergers of equals” are also business combinations as that term is used in this …” „… ~ Vermittlerprovision; brokerage ~ Vermittlungsprovision; loan ~ Kreditprovision; sales ~ Verkaufsprovision.commission …” „… on sale Provision im Verkaufsfall.commissions, licences and patents Provisionen, Lizenzen und …”

Seite 599 – 603 S. 599-603

„… , development of new ~ Erschließung neuer Märkte; observable ~ beobachtbare Märkte; procurement and sales …” „… ~ Beschaffungs- und Absatzmärkte; expanding sales ~ Erweiterung von Absatzmärkten.market share Marktanteil.market …” „… 19marketing Absatz; Marketing.marketing, sales and ~ Marketing und Vertrieb.marketing right …”

Seite 609 – 613 S. 609-613

„… ”), “cash flows” (“Finanzlage”).net assets, financial position and results of operations, give a true and …” „… ). For the net earnings calculation, total revenue includes the amount of money earned from product sales …” „… ErgebnisI. Net profit means a company’s net sales minus all expenses. The expenses include the cost of goods …”

Seite 524 – 528 S. 524-528

„… principles for half-yearly financial reporting, the half-yearly financial report gives a true and fair view …” „… ~ Außenfinanzierung; period of the ~ Finanzierungszeitraum; promise of ~ Finanzie-rungszusage; sales …”

doi.org/10.15358/9783800663064

Norbert Berthold, Michael Lingenfelder - WiSt - Wirtschaftswissenschaftliches Studium

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WiSt - Wirtschaftswissenschaftliches Studium

Alle Ausgaben: WiSt - Wirtschaftswissenschaftliches Studium

WIST Jahrgang 37 (2008) Heft 6 ISSN Online: 0340-1650

Treffer in den folgenden Teilen:

Alexander G. Kerl, Jens Grunert Asset Backed Securities am Beispiel der Programme der Kreditanstalt für Wiederaufbau S. 326-330

„… Bilanzverkürzungkommt, wird bei True Sale-Transaktionen in das Kreditverhältnis zwischen Bank und Kunde eingegriffen …” „… das Kreditportfolio aktiv verwaltet, wasdie Umschlagshäufigkeit des Kapitals erhöht.Für True Sale …” „… Kapitalmarkt die Verbriefungskosten. Jedoch sind TrueSale-Transaktionen im Vergleich zu synthetischen …”

doi.org/10.15358/0340-1650-2008-6

Arbeitskreis Internes Rechnungswesen der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. - Säulen der Kostenrechnung

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Arbeitskreis Internes Rechnungswesen der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. (Hrsg.)

Säulen der Kostenrechnung

2017

Treffer in den folgenden Teilen:

3. John Maurice Clark (1923): Studies in the Economics of Overhead Costs S. 87-112

„… Division Totals Of ce, Sales, etc. Manager Assistant Clerk Stenographer Materials Trav. Salesmen & Adv …” „… sales, and the problem is how cheaply it will pay to sell goods. Starting with a given output, we have …” „… keen and threatens to cut into the existing sales of the concern.” (S. 179), 7. “A depression occurs …”

4. Jonathan N. Harris (1936): What did we earn last month? S. 113-139

„… planned currently to cover actual sales and not sales budgeted far ahead. It is true that the total …” „… the odd months and the other during the even months of the year. This is also true of the sales …” „… with the unabsorbed amount. The reverse of this is true when sales are down and actual production is …”

15. Joel S. Demski / Gerald A. Feltham (1976): Cost Determination S. 335-351

„… uncertainty casts doubt on the concept of a true cost, which implicitly presumes a certain world“, S. 8). Der …” „… neither true nor false, useful or not useful assessments in and of themselves. They are inherently …” „… ) the true cost. It is important to observe that the search for rules has not been based on an explicit …”

5. Ronald Harry Coase (1938): Business Organization and the Accountant S. 140-148

„… . Unfortunately, it would appear that this is not entirely the case. Not only is it true that businessmen do not …” „… receipts to be received from the sale of the output are more than these avoidable costs, it will not be …” „… avoidable costs, but the additional receipts obtained by the sale of the marginal unit must also be greater …”

doi.org/10.15358/9783800652884

Ulrike Baumöl, Andreas Hoffjan, Péter Horváth, Klaus Möller, Burkhard Pedell, Thomas Reichmann - Controlling

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Controlling

Alle Ausgaben: Controlling

CON Jahrgang 14 (2002) Heft 11 ISSN Online: 0935-0381

Treffer in den folgenden Teilen:

Il-woon Kim, Shahid Ansari, Jan Bell, Dan Swenson Target Costing Practices in the United States S. 607-614

„… significantly higher scoresfor rate of growth of industry sales,higher barriers for competitors to entertheir …” „… sales/marketing. Overall, unevenparticipation in teams seems to be aproblem.Value Chain InvolvementAdopters have …” „… cross-functional team, aswas discussed before. On the otherhand, people from Quality, Sales/Marketing and …”

doi.org/10.15358/0935-0381-2002-11

Svend Hollensen, Marc Oliver Opresnik - Marketing

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Svend Hollensen, Marc Oliver Opresnik

Marketing

2010

Treffer in den folgenden Teilen:

3.1 Strategic Marketing Planning S. 123-149

„… ‘planning gap’ with Ansoff’s strategiest -1 t 0 t 1SalesDiversificationNew marketsNew productsMarket …” „… usage)Product gapFirm salesPromotion gapDistribution gapPrice gapMarket potentialTotal (served …” „… ) marketCompetitors total salesFirm’s sales001 %erahs Market xTotal (served) marketmriF selas=001 …”

4.4 Communication Decisions S. 286-344

„… with potential purchasers with the intention of making a sale.In addition to these key tools, the …” „… decisionsß Percentage of sales/affordable approachß Competitive parity approachß Objective and task …” „… (IMC) is the coordination of advertising, sales promotion, personal selling, public relations, and …”

5.3 Ethical, Social and Environmental Aspects of Marketing Planning S. 401-420

„… product policy. There is a legal requirement in most countries to provide products worthy of sale and fit …” „… artificially high prices for a short time so that much lower ‘sale’ prices can be claimed later. The intent is …” „… lowering prices in the home market. Another reason is that products may be produced for sale overseas at …”

2.1 Assessing the Internal Marketing Situation S. 57-75

„… that surround the promotion of an offering can occasionally dominate at the point of sale, the true …” „… customers with cross-functional teams.’Many enterprises have centralized marketing and sales staff, who …” „… offering;The demerger and sale of non-core activities and brands;• Organisational changes away from SBUs to a …”

4.1 Product and Service Decisions S. 185-226

„… SalesTLC ofBetamaxPLC of singleVHS modelfrom PhilipsTLC of VHSTLC of digital VCRsystem??Figure 4.11 …” „… cannibalise the existing brand’s sales.The German automobile group, • Volkswagen (VW), now holds more than 18 …” „… , branding and after-sales service that make up the total package for the purchaser. We can look at three …”

1.6 Fundamentals of Marketing Planning S. 36-48

„… to a customer focus a true marketing orientation also combines competitive positioning.The Marketing …” „… ); set required standards for suppliers; guide the sales force in terms of what to emphasize, set …” „… marketing action, to lower sales or profit (Kotler et al., 2006).Once a SWOT analysis has been completed …”

doi.org/10.15358/9783800648702

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