Enrons Instrumente der Bilanzmanipulation und die Rolle der Wirtschaftsprüfer: Anpassungen der US-amerikanischen Rechtslage und Rechnungslegungsvorsch
Imported Edition - Ships in 18-21 Days
Free Shipping in India on orders above Rs. 500
Imported Edition - Ships in 18-21 Days
Free Shipping in India on orders above Rs. 500
Inhaltsangabe: Problemstellung: Die vorliegende Arbeit Enrons Instrumente der Bilanzmanipulation und die Rolle der Wirtschaftsprüfer - Anpassungen der US-amerikanischen Rechtslage und Rechnungslegungsvorschriften nach dem Fall Enron" wurde am Fachgebiet Finanzwirtschaft der Technischen Universität Ilmenau unter der Leitung von Dipl.-Kfm.Martin Runge erstellt. Zielsetzung war es, die Methoden und Auswirkungen von Enrons Bilanzmanipulation zu untersuchen sowie das Verhalten von Arthur Andersen als Wirtschaftsprüfer von Enron zu analysieren. Darauf aufbauend sollen die wichtigsten legislativen und bilanzrechtlichen Reformen vorgestellt werden, die verabschiedet wurden, um Bilanzskandale wie Enron in Zukunft zu verhindern. Die Bilanzskandale und die betrügerischen Unternehmensstrukturen von WorldCom, Enron und Co. führten in den Jahren 2001 und 2002 zu sieben der zehn grö ten Firmenpleiten der angloamerikanischen Geschichte und entzogen den Investoren das Vertrauen in Corporate America und seine Kontrollmechanismen. Der Insolvenz Enrons am 3. Dezember 2001 ist durch die Grö e, das Image des Unternehmens, die Schwere der Bilanzmanipulation und die gravierenden Auswirkungen für den Berufsstand der Wirtschaftsprüfer besondere Relevanz beizumessen. Im Jahr 2001 wurde Enron mit einem Umsatz von über 100 Mrd.US$ und einer Marktkapitalisierung von 77 Mrd.US$, von Fortune 500 als siebtgrö tes US-amerikanisches Unternehmen eingestuft. Hinter der erfolgreichen Fassade wurden allerdings einige fatale wirtschaftliche Fehlentscheidungen vom Management getroffen, die normalerweise zu gro en Gewinneinbu en geführt hätten. Um das Rating, den Aktienkurs und das Image eines der erfolgreichsten und innovativsten Unternehmen der Welt aufrecht zu erhalten, verschleierte Enrons Management bewusst die wirtschaftliche Situation. Dies wurde durch fragwürdige Bewertungsma nahmen und komplizierten Netzwerken aus Zweckgesellschaften erreicht, deren wirtschaftlicher Sinn hingegen zweifelhaft w
• Author(s): Clear | James • Publisher: Penguin • Publisher Imprint: Penguin Random House • Subject: General Books
• Author(s): Ichiro Kishimi • Publisher: GROVE ATLANTIC • Publisher Imprint: Allen & Unwin • BISAC: Personal Growth - SuccessIchiro Kishimi lives in Kyoto. He writes, lectures and teaches in psychiatric clinics as a certified counsellor and c...
View full details• Author(s): Chetan Bhagat • Publisher: HarperCollins Publishers India • Publisher Imprint: HarperCollins Publishers India • BISAC: GeneralFrom India's top-selling writer Chetan Bhagat comes a powerful new love story that will make you laugh, cry...
View full details• Author(s): Brianna Wiest • Publisher: Manjul Publishing • Publisher Imprint: Amaryllis • BISAC: Body Mind And SpiritThis is a book about self-sabotage. Why we do it, when we do it, and how to stop doing it—for good. Coexisting but conflicting n...
View full details• Author(s): Morgan Housel • Publisher: Pan Macmillan • Publisher Imprint: Pan Macmillan • BISAC: Finance - Wealth ManagementA third book from the International bestselling author of The Psychology of Money and Same as Ever, lessons on harnessing...
View full details• Author(s): Arundhati Roy• Publisher: PRH INDIA LOCAL PRINT• Publisher Imprint: Penguin Hamish Hamilton• BISAC: Literary FiguresArundhati Roy’s first work of memoir, this is a soaring account, both intimate and inspiring, of how the author became...
View full details• Author(s): Acharya Prashant • Publisher: HarperCollins Publishers India • Publisher Imprint: HarperCollins Publishers India • BISAC: GeneralIn a world where vagueness is mistaken for depth and obscurity passes for wisdom, Truth without Apology ...
View full details• Author(s): Sudha Murthy • Publisher: India Puffin • Publisher Imprint: India Puffin • BISAC: Short StoriesWho can resist a good story, especially when it's being told by Grandma? From her bag emerges tales of kings and cheats, monkeys and mic...
View full details• Author(s): Satoshi Yagisawa • Publisher: Bonnier Books Ltd • Publisher Imprint: Bonnier Books Ltd
• Author(s): Newport, Cal • Publisher: Little, Brown Book Group • Publisher Imprint: Piatkus
• Author(s): Shrijeet Shandilya • Publisher: Ebury Press • Publisher Imprint: Ebury Press • BISAC: Romance - GeneralIn the electric haze of college life, three friends are bound by laughter, late-night talks and unspoken promises. But when two of...
View full details• Author(s): Dan Brown • Publisher: Transworld Publishers Ltd • Publisher Imprint: Transworld Publishers Ltd • BISAC: Thrillers - EspionageDan Brown is the bestselling author of Digital Fortress, Deception Point, Angels and Demons, The Da Vinci C...
View full details• Author(s): Sudha Murty • Publisher: India Puffin • Publisher Imprint: India Puffin • BISAC: Action & Adventure - General
Rich Dad Poor Dad: What the Rich Teach Their Kids about Money That the Poor and Middle Class Do Not!
• Publisher: Penguin • Publisher Imprint: Penguin Random House • Subject: General Books • BISAC: Personal Finance - GeneralApril of 2022 marks a 25-year milestone for the personal finance classic Rich Dad Poor Dad that still ranks as the #1 Pers...
View full details• Author(s): Dale Carnegie | Napoleon Hill • Publisher: Fingerprint • Publisher Imprint: Fingerprint • Subject: General Books
• Author(s): Freida Mcfadden • Publisher: Penguin Select Print • Publisher Imprint: Penguin Select Publishing"Multi-Million Copy Bestselling Series •Now Being Made Into a Major Motion Picture Starring Sydney Sweeney and Amanda Seyfried #1 New Yor...
View full details• Author(s): Wonder House Books • Publisher: Wonder House Books • Publisher Imprint: Wonder House Books • BISAC: Comics & Graphic Novels - Fairy Tales, Folklore, Legends & MTimeless Wisdom, Talking Animals & Life Lessons for Young Min...
View full details• Author(s): Viktor E. Frankl • Publisher: Random House • Publisher Imprint: Random Hou • Subject: Medical, Nursing and Health Sciences
• Author(s): Madhavi Bharadwaj • Publisher: PRH India • Publisher Imprint: Penguin Ebury Press • BISAC: Parenting - MotherhoodWelcome to the wild, messy, wonderful world of parenting--where the nights are long, the diapers are explosive, and unso...
View full details• Author(s): Vir Das • Publisher: HarperCollins Publishers India • Publisher Imprint: HarperCollins Publishers India • BISAC: Entertainment & Performing ArtsComedian and actor Vir Das is beloved (by some, tolerated by others, blocked by a few...
View full details• Author(s): Eric Carle • Publisher: Penguin Books, Limited (UK) • Publisher Imprint: Penguin Books, Limited (UK) • BISAC: Animals - Butterflies, Moths & CaterpillarsEric Carle's The Very Hungry Caterpillar is a perennial favourite with child...
View full details• Author(s): Prajakta Koli • Publisher: Harper Fiction India • Publisher Imprint: Harper Fiction India • BISAC: Romance - ContemporaryWinner of the Amazon India Popular Choice Debut Book 2025 Award. From one of India's most-loved creators comes s...
View full details• Author(s): Albom, Mitch • Publisher: Little, Brown Book Group • Publisher Imprint: Sphere* Subtitled 'An old man, a young man, and life's greatest lesson', this is a true story of a man's rediscovery of his mentor - a book about second chances.