Suchergebnisse

Entgegen der häufigen Annahme eines starken Anwachsens des Privatsektors in der ungarischen Wirtschaft, läßt sich ein solcher Tatbestand empirisch nicht verifizieren. Die existierenden Mischformen privater und staatlicher Eigentümerschaft erschweren eine klare, statistisch faßbare Definition der Privatbetriebe. Die hohe Besteuerung dieser Betriebe führt einerseits dazu, daß viele Betriebe sich einer Registrierung entziehen, und behindert zum anderen im Verein mit den restriktiven Kreditvergabebedingungen der Banken das Entstehen privater Betriebe. (BIOst-Srt)

<p>This article examines the accounting change effective after December 15, 2015 and illustrates the Goodwill Accounting Alternative available to private companies as introduced by the Financial Accounting Standards Board (FASB) Accounting Standards Update (ASU) 2014-18 Business Combinations (Topic 805) Accounting for Identifiable Intangible Assets in a Business Combination—a consensus of the Private Company Council (PCC). The measurement and reporting results of private companies are compared with those of public business entities and not-for-profit entities (i.e., non-private companies) for the same in-scope transactions (i.e., acquisitions, assessing fair value under the equity method, and reorganizations). If a private company adopts the FASB ASU 2014-18, then it must also adopt the FASB ASU 2014-02 Intangibles-Goodwill and Other (Topic 350) Accounting for Goodwill—a consensus of the PCC. This results in the private company amortizing goodwill over 10 or fewer years using the straight-line method. Non-private companies use goodwill impairment testing involving fair value measurements. The illustration presented includes a comparison of the initial and subsequent period measurement and reporting requirements and results and indicates that financial accounting choice can result in a significant monetary difference in the total reported owners' equity.</p>

A consideration of the German legislation governing the situation of public companies (Aktiengesellschaften) in a group of companies, taking account of a number of important decisions (involving considerable change in approach) from the Second Senate of the German Federal Supreme Court (Bundesgerichtshof) governing the position of private companies in such a group. The article is published in Amicus Curiae – Journal of the Society for Advanced Legal Studies at the Institute of Advanced Legal Studies. The Journal is produced by SALS at the IALS (Institute of Advanced Legal Studies, School of Advanced Study, University of London).