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Johann van Loggerenberg

Death and Taxes

How SARS made hitmen, drug dealers and tax dodgers pay their dues

Bachelorarbeit aus dem Jahr 2024 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,5, Duale Hochschule Baden-Württemberg Mannheim, früher: Berufsakademie Mannheim (Wirtschaft), Sprache: Deutsch, Abstract: Die Bilanzierung von Steuerlatenzen wird als anspruchsvollste Thematik der Rechnungslegung wahrgenommen. Die Komplexität des Bilanzpostens kann dazu führen, dass Unternehmen, wissentlich oder unwissentlich, gegen Rechnungslegungsstandards verstoßen. Die entsprechenden Regelungen stellen nicht nur Ersteller des Jahresabschlusses, sondern auch Abschlussprüfer vor Herausforderungen. Neben fundierten Kenntnissen der Bilanzierung erfordert die Komplexität des Bilanzpostens zusätzlich Expertise im korrespondierenden Steuerrecht. 
Das Ziel der vorliegenden Bachelorarbeit ist es, die konzeptionellen und bilanzrechtlichen Grundlagen der Steuerlatenzierung zu erläutern und eine Analyse bezüglich möglicher Bilanzierungsspielräume durchzuführen. 

Therese Aimée Schuster

Analyse der Bilanzierung latenter Steuern

Master's Thesis from the year 2023 in the subject Business economics - Investment and Finance, grade: B, , course: MBA Finance, language: English, abstract: Small and medium size enterprises (SMEs) are all around us. According to the International Trade Credit Survey of 2018, SMEs in Zambia represent 70 percent of Gross Domestic Product(GDP), 88 percent of employment and contribute 97 percent of all businesses in the economy. From a small barbershop around the corner to a woman selling tomatoes at the street corner, the categorization is the same. Like many larger enterprises, small businesses exist with a view to make a profit.The reason for this study is to give attention to these numerous SMEs. A broader analysis will enable various stakeholders to have a clearer picture of what exists on the ground. The importance of SMEs cannot be stressed enough. From providing a source to exchange skills to ensuring that big corporations do not take advantage of the masses, the existence of SMEs remains vital in the world today. SMEs play a role in the manufacture of raw materials required by big corporations. Further, they play a significant role in the supply chain by ensuring that finished products are moved to and from even targeting the most remote areas of the country.

Salome Mukoboto

Impact of Financial Education on Tax Compliance of Small and Medium-Size Enterprises in Zambia

Commonwealth Caribbean Law

Commonwealth Caribbean Tax Law is the only comprehensive textbook on tax law in the region, exploring the fundamental policy choices and the application of the laws relating to taxation within the Commonwealth Caribbean. Offering a full overview of taxation within the Caribbean region, the textbook addresses the taxation of both corporate bodies and individuals and, as well as both direct and indirect taxes. It is the only text in the region covering these elements as well as international and regional tax developments. It also offers a critical perspective on the legislative landscape of taxation law and considers the challenges of an ever-increasing modern digital economy.This textbook will be essential reading both for students with no prior knowledge of taxation law, as well as commercial practitioners involved in both contentious and non-contentious (pure advisory and transactional) matters.

Commonwealth Caribbean Tax Law

Der bewährte Band bietet einen leicht verständlichen Zugang zu den zunehmend komplexer werdenden Standards und ermöglicht eine vertiefende Einarbeitung in die wesentlichen Regelungsinhalte.
Zunächst werden die Zusammenhänge zwischen den Posten des Jahresabschlusses und den einschlägigen IFRS in Übersichten aufgezeigt. Danach folgen strukturierte Darstellungen der IFRS und die Interpretationen des IFRIC.
Neu in der 9. Auflage:
<ul><li>Änderungen an IAS 1, IAS 16, IAS 37, IFRS 17</li><li>Änderungen an IFRS 16: Covid-19-bezogene Mietkonzessionen</li><li>Reform der Referenzzinssätze (IBOR) - Phase 1 &amp; Phase 2</li><li>Jährliche Verbesserungen (Annual Improvements Project - Cycle 2018-2020)</li></ul>
Mit Downloadmaterial auf myBook+.
&nbsp;

Die IFRS in strukturierten Übersichten. Mit u.a. den grundlegenden Änderungen durch den neuen Rechnungslegungsstandard IFRS 18 sowie punktuellen Änderungen zum IFRS 9 und IFRS 19

IFRS visuell

In today's complex business landscape, undertakings face increasing pressure to effectively capture, evaluate and disclose their environmental, social and governance-related data. As a European Union directive, the Corporate Sustainability Reporting Directive (CSRD) has set a milestone requiring undertakings to report not only on their financial performance, but also on their environmental and social impacts. In particular, the transition from the Non-Financial Reporting Directive (NFRD) to CSRD extends the obligation to disclose non-financial information to more undertakings, while increasing the required level of detail of the information to be reported.
"ESRS - A Visual Approach", published as a first edition, offers a visual overview of the European Sustainability Reporting Standards (ESRS), aiming to assist undertakings in fulfilling reporting requirements and enhancing clarity of their reporting.
This publication guides readers through each of the ESRS Standards, as published in December 2023, in a goal-oriented manner with structured overviews. Visual contexts make a significant contribution to the clear understanding of the detailed Disclosure Requirements and their subsequent application.
In addition to the qualitative and quantitative information of the standards, related frameworks and tools are presented, along with definitions and references to the ESRS. This visualisation provides a clear understanding of the legal requirements and empowers an efficient implementation strategy.

Structured Overviews of the European Sustainability Standards

ESRS - A Visual Approach

Master the most important areas of today's tax law with Whittenburg/Gill's best-selling INCOME TAX FUNDAMENTALS 2024, 42nd EDITION. This concise, practical introduction to tax preparation uses a unique, step-by-step workbook format that integrates real, current examples and uses the most recent actual tax forms. You learn the complexities of the U.S. income tax code as this edition's clear, up-to-date presentation walks you through the most recent tax laws, revisions and changes. Updated end-of-chapter problems and online exercises let you practice completing tax return problems using real source documents identical to those of actual clients. You also learn to use professional Intuit ProConnect(TM) tax preparation software that accompanies each new book. In addition, study tools and helpful resources within CNOWv2, the online learning platform, help you further refine your knowledge and practical skills to become a successful tax preparer.

Income Tax Fundamentals 2024

Master today's concepts and the skills needed to calculate payroll, complete payroll taxes and prepare payroll records and reports with Bieg/Toland's market-leading PAYROLL ACCOUNTING 2023. You gain first-hand experience and the foundation needed as you work with the latest payroll laws and developments. This edition focuses on practical applications rather than theory as you complete exercises, by hand and using Excel. The latest, detailed examples and real business applications demonstrate the importance of skills you are learning. Each example or illustration corresponds to a specific problem so you can easily follow steps to solve the problem. An updated final project lets you apply what you've learned as a payroll accountant. This edition also helps you prepare for Fundamental Payroll Certification (FPC) from the American Payroll Association. CNOWv2 digital resources and videos are also available to strengthen your understanding and success in working with payroll accounting.

Payroll Accounting 2023

Bloomsbury Family Law

Co-written by a leading tax expert and a family lawyer, this book provides answers to the common problems encountered in financial remedy cases in a way that assists professionals from each discipline. Family law practitioners will find a grounding in tax to help them to spot issues that arise upon family breakdown or financial remedies proceedings, whilst tax practitioners have guidance on what to expect from the process working as Single Joint Experts. It enables these practitioners to engage successfully to ensure that all necessary information is available to the court, or within alternative dispute resolution processes.

The Second Edition covers a number of significant developments including: 

- Up-to-date allowances and bands

- Changes to the rules regarding capital gains tax for divorcing couples 

- Updated Stamp Duty Land Tax for couples 

- Changes to corporation tax and its impact on how couples structure their finances

- Cryptoassets

- The tightening of the rules, heightened judicial expectations of the selection process and the ways in which experts deliver their assistance to the court

- All precedents are available as electronic downloads

Combining concise and authoritative guidance to a complex and technically challenging area of law, supported by flowcharts and checklists, this work provides an expert inter-disciplinary approach for family and tax practitioners of all levels.

This title is included in Bloomsbury Professional's Family Law online service.

Tax Implications on Family Breakdown

Wie wird man zum Rockstar? 
 Der legändere Schlagzeuger von Motörhead und den Scorpions, Mikkey Dee, weiß das, wie kein zweiter. In diesem illustrierten Band erklärt er, wie es geht! Das Mitmachbuch begleitet&nbsp;angehende Rockstars&nbsp;bei der Gründung ihrer eigenen Band, mit allem, was dazugehört. Neben Tipps, Tricks und Anleitungen rund ums Rocken berichtet Mikkey auch aus seinem eigenen Werdegang zum Star und gibt exklusive Einblicke in die Musikszene.

mit Mikkey Dee

Handbuch für kleine Rocker

Economics and Finance (R0)

&lt;p&gt;This book offers a multi-disciplinary visual analysis of British taxation history during the long nineteenth century. Focusing specifically on cartoons from the period, the book utilises the author’s innovative PEARL methodology to analyse the impact of Publishers’ attitudes, Editorial techniques, Artistic methods, Readers’ responses, and Legal context on historical images published in this period.&lt;/p&gt;&lt;p&gt;The book outlines a financial and visual context for the long nineteenth century, discussing the importance of political images during a period when the relationship between the state and the taxpayer was fundamentally shifting. The state of public finance in Britain as a whole, including the growth of institutional finance, the economic impact of wars, and attempts to reduce the national debt, are considered alongside an exploration of the recurring iconographical styles of the period. The book situates the visual history of taxation within a wider context of politicised images responding to fiscal events, and uses the PEARL analysis technique to pinpoint nuanced and evolving public attitudes towards tax structures in Britain, as well as comparative developments in the US such as the impact of the Civil War and income tax debates. The book will be of interest to financial historians and academic cultural historians, as well as all those interested in visual culture and political imagery.&lt;br&gt;&lt;/p&gt;&lt;p&gt;&lt;br&gt;&lt;/p&gt;

Henry Sless

A Comparative Iconographical Analysis

110 Years of Taxation from Pitt to Lloyd George

Seit über 40 Jahren ist Brian Johnson Sänger von AC/DC, der erfolgreichsten Hard-Rock-Band aller Zeiten. Erstmals erzählt er jetzt sein Leben - eine der unterhaltsamsten Geschichten der Rock'n'Roll-Geschichte überhaupt.
 
 Brian wuchs in bescheidenen Verhältnissen im Norden Englands auf - und schon früh stand für ihn fest: Er will Rocksänger werden. Über ein Jahrzehnt lang versuchte sich Brian Johnson später mit verschiedenen Bands einen Namen zu machen, doch der große Erfolg schien unerreichbar. Erst mit 31 Jahren - nach scheinbar gescheiterter Karriere, gescheiterter Ehe und einigen Gelegenheitsjobs - kam seine große Chance: Er wurde von AC/DC, schon damals eine der größten Rockbands der Welt, zum Vorsingen nach London eingeladen. Die Band steckte nach dem überraschenden Tod ihres Frontmanns in einer tiefen Krise und war auf Anhieb begeistert von dem ungekünstelten Mann aus dem Norden. Er bekam den Job! Es folgte eine einmalige Erfolgsgeschichte: Das erste gemeinsame Album »Back in Black« wurde zum meistverkauften Rockalbum aller Zeiten, zahllose ausverkaufte Tourneen schlossen sich an und die Fangemeinde wuchs immens. AC/DC - und Brian Johnson - haben Kultstatus. 
 
 Das abrupte Ende dieses Höhenfluges kam für Brian im Jahr 2016. Während einer Amerika-Tour verschlechterte sich sein Hörvermögen schlagartig, und er stand vor der Wahl: Entweder er hört sofort auf oder er riskiert einen kompletten Hörverlust. Das hätte für Brian Johnson beinah den Abschied aus der Welt der Musik bedeutet. Doch 2020 gelang ihm mit dem Erfolgsalbum »Power Up« die triumphale Rückkehr zur Band.
 
 Eine Achterbahnfahrt durch das außergewöhnliche Leben eines Mannes, der bei allem Welterfolg seinen Wurzeln immer treu geblieben ist. 
 
 
 Ausstattung: 16 Seiten Bildteil

Die Autobiografie

Die Leben des Brian

Foundations of Finance

This book presents an up-to-date account of contemporary themes and topics in finance. It explores the world of finance from a fast-changing and developing finance perspective.Lucid, accessible, yet comprehensive, the volume discusses:<ul> <li>Financial system with its constituents and instruments;</li> <li>Recent trends and approaches in value-added and strategic management;</li> <li>Current laws and legislations in the domain of taxation - direct and indirect;</li> <li>Emerging concepts and practices of digital finance, known as 'fintech'.</li> </ul>Presenting current global trends and real-world cases in finance and richly illustrated with tables, figures and learning tools, this volume will be indispensable for individuals, business managers and management students pursuing courses related to contemporary finance and financial management. It will also be an important resource for executive and management development programmes (EDPs &amp; MDPs) as well as professionals, corporates, entrepreneurs, government officials, academicians and researchers.

Contemporary Finance

Death and Taxes

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