REA's MAXnotes for Jack Kerouac's On the Road MAXnotes offer a fresh look at masterpieces of literature, presented in a lively and interesting fashion. Written by literary experts who currently teach the subject, MAXnotes will enhance your understanding and enjoyment of the work. MAXnotes are designed to stimulate independent thought about the literary work by raising various issues and thought…
Bei Unternehmensakquisitionen werden häufig zusätzliche Investitionsoptionen geschaffen, über die erst in Zukunft entschieden wird. Die hierdurch entstehende unternehmerische Flexibilität besitzt einen ökonomischen Wert, der mit traditionellen Ertragswert- bzw. DCF-Verfahren nur schwer vollständig zu erfassen ist. Vor diesem Hintergrund werden zu deren Ergänzung Optionsbewertungskalküle…
REA's MAXnotes for Toni Morrison's The Bluest Eye, A Novel MAXnotes offer a fresh look at masterpieces of literature, presented in a lively and interesting fashion. Written by literary experts who currently teach the subject, MAXnotes will enhance your understanding and enjoyment of the work. MAXnotes are designed to stimulate independent thought about the literary work by raising various issue…
Der Management Approach ist ein zentrales Rechnungslegungsprinzip innerhalb der IFRS. Zunächst in den 1990er-Jahren in der Diskussion um die Segmentberichterstattung nach SFAS 131 eingeführt und später in IAS 14 übernommen, wird der Begriff Management Approach heute in einem weiteren Verständnis verwendet. Nämlich immer dann, wenn Controllinginformationen einer Zweitverwendung in der (IFR…
REA's MAXnotes for Toni Morrison's Tar Baby MAXnotes offer a fresh look at masterpieces of literature, presented in a lively and interesting fashion. Written by literary experts who currently teach the subject, MAXnotes will enhance your understanding and enjoyment of the work. MAXnotes are designed to stimulate independent thought about the literary work by raising various issues and thought-p…
In 2001, goodwill amortization in the US was eliminated in favor of an impairment-only approach, which, according to critics, gives managers vast discretion and opportunities for earnings management. Prior research suggests that discretionary asset write-offs are associated with economic factors and managers' financial reporting objectives. Based on a systematic literature review, this study in…