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Einsatz von Stock Options als Instrument der variablen Vergütung: Eine Analyse unter Bilanzierungs- und Bewertungsaspekten nach HGB und US-GAAP

Einsatz von Stock Options als Instrument der variablen Vergütung: Eine Analyse unter Bilanzierungs- und Bewertungsaspekten nach HGB und US-GAAP

          
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About the Book

Inhaltsangabe: Inhaltsverzeichnis: Inhaltsverzeichnis: 1.Aktualität der Thematik 2.Darstellung von Stock Option Plänen 2.1Definition und Vorstellung des Instruments 2.2Rechtliche Voraussetzungen zur Ausgabe von Stock Options 2.3Intentionen und Implikationen bei der Vergabe von Stock Options 2.3.1Intentionen und Implikationen aus der Sicht der Berechtigten 2.3.2Intentionen und Implikationen aus derSicht des Unternehmens 2.3.3Intentionen und Implikationen aus der Sicht der Aktionäre 2.4Darstellung und Analyse der Stock Option Pläne der Jahre 1996 und 1997 der Daimler Benz AG 2.4.1Darstellung der Stock Option Pläne der Daimler Benz AG 2.4.2Kritische Analyse der Stock Option Pläne der Daimler Benz AG 2.5Lösungsvorschlag für die Gestaltung eines zweckadäquaten Stock Option Planes 3.Bewertung von Stock Options 3.1Einflußfaktoren auf den Optionswert 3.2Optionsbewertungsmodelle 3.3Anwendung der Bewertungsmodelle auf Stock Options 4.Bilanzierung und Bewertung von Wandelschuldverschreibungen 4.1Definition und Vorstellung 4.2Bilanzierung und Bewertung bei der Emission 4.3Bilanzierung und Bewertung bei Ausübung oder Verfall 4.4Publizitätsvorschriften von Wandelschuldverschreibungen im Anhang nach HGB 5.Bilanzierung und Bewertung von Stock Options nach US-GAAP 5.1Definition und Vorstellung der einschlägigen Vorschriften 5.2Bilanzansatz der Stock Options nach US-GAAP 5.3Bewertung der Stock Options nach US-GAAP 5.4Bilanzierung im Zeitpunkt der Gewährung und Ausgabe von Stock Options 5.5Bilanzierung im Zeitpunkt der Ausübung oder des Verfalls von Stock Options nach US-GAAP 5.6Publizitätspflichten beim Einsatz von Stock Options nach US-GAAP 6.Behandlung von Stock Options im deutschen Jahresabschluss 6.1Darstellung des bisherigen Diskussionsstandes 6.2Lösungsvorschlag zur normadäquaten Abbildung von Stock Options im Jahresabschluss 7.Implikationen auf die praktische Tätigkeit des Wirtschaftsprüfers bei der Abschlußprüfung aufgrund der Einführung von Stock


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Product Details
  • ISBN-13: 9783838638478
  • Publisher: Diplom.de
  • Publisher Imprint: Diplom.de
  • Height: 210 mm
  • No of Pages: 162
  • Series Title: German
  • Sub Title: Eine Analyse unter Bilanzierungs- und Bewertungsaspekten nach HGB und US-GAAP
  • Width: 148 mm
  • ISBN-10: 3838638476
  • Publisher Date: 02 May 2001
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 9 mm
  • Weight: 222 gr


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Einsatz von Stock Options als Instrument der variablen Vergütung: Eine Analyse unter Bilanzierungs- und Bewertungsaspekten nach HGB und US-GAAP
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Einsatz von Stock Options als Instrument der variablen Vergütung: Eine Analyse unter Bilanzierungs- und Bewertungsaspekten nach HGB und US-GAAP
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