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Ausgewahlte Massnahmen Des Eu-Grunbuchs VOR Dem Hintergrund Der Unabhangigkeit Des Abschlussprufers, Stanley Braun

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Ausgewahlte Massnahmen Des Eu-Grunbuchs VOR Dem Hintergrund Der Unabhangigkeit Des Abschlussprufers

Ausgewahlte Massnahmen Des Eu-Grunbuchs VOR Dem Hintergrund Der Unabhangigkeit Des Abschlussprufers


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Author: Stanley Braun
ISBN: 9783656407195
Studienarbeit aus dem Jahr 2012 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,7, Technische Universität Chemnitz, Veranstaltung: Berufsfeldseminar, Sprache: Deutsch, Abstract: Die Wirtschafts- und Finanzkrise hat in vielen Bereichen für Denkanstöße gesorgt. Finanzinstitute, Zentralbanken und Rating-Agenturen mussten sich kritisch hinterfragen lassen. Im Zuge dieser öffentlichen Diskussion, stand auch die Institution der Abschlussprüfung auf dem Prüfstand. Eben jene Institution, die im Jahre 1931 ins Leben gerufen wurde, um Wirtschaftskrisen vorzubeugen. Den Wirtschaftsprüfern wurde vorgeworfen, Gefahren toxischer Papiere nicht oder zu spät erkannt zu haben. Die Abschlussprüfer hätten aufgrund ihres Fachwissens und ihrer Erfahrung die Gefährdung der Finanzinstitute in deren Bilanzen erkennen müssen. Darüber hinaus habe sich gezeigt, dass die vier großen Prüfungsgesellschaften, aufgrund ihrer nahezu oligopolistischen Marktstellung, ein systemrelevantes Risiko darstellen, welches es zu minimieren galt. Die EUKommission, unter Führung des EU-Kommissars für Binnenmarkt und Dienstleistungen Michel Barnier, nahm sich dieses Problems an. Am 13.10.2010 veröffentlichte sie ein Grünbuch mit dem Titel ?Weiteres Vorgehen im Bereich der Abschlussprüfung: Lehren aus der Krise". Mit Hilfe des Grünbuchs sollte eine offene Diskussion angeregt werden, die zum Ziel hatte, die Rolle der Abschlussprüfung zu überdenken. Die Maßnahmen sollten die Erwartungslücke zwischen Ausstellern und Adressaten der Abschlussprüfung schließen und eine zu hohe Konzentration auf dem Prüfermarkt verhindern. Weiterhin sollte die Unabhängigkeit des Abschlussprüfers gestärkt werden. Diese Teilzielsetzung der EU soll Hauptthema der folgenden Arbeit sein. Die Fragen, die dabei im Zentrum stehen, sind, wie die Unabhängigkeit der Abschlussprüfer laut Grünbuch gestärkt werden soll und ob die Vorschläge sinnvoll sind. Zum Einstieg sollen im ersten Kapitel Normen zur Sicherung der Unabhängigkeit

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Re: Ausgewahlte Massnahmen Des Eu-Grunbuchs VOR Dem Hintergrund Der Unabhangigkeit Des Abschlussprufers PDF Online

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if you love two people at the same time, choose the second. Because if you really loved the first one, you wouldn't have fallen for the second.
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PICNIC. A Summer Romance in Three Acts., Inge, William. PDF Kindle

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PICNIC. A Summer Romance in Three Acts.

PICNIC. A Summer Romance in Three Acts.


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Title: PICNIC. A Summer Romance in Three Acts.

Publisher: Random House, New York

Publication Date: 1953

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Assyrian Echoes of the Word, Laurie, Thomas Ebook EPUB

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Assyrian Echoes of the Word

Assyrian Echoes of the Word


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It ain't what they call you, it's what you answer to.

Songs of the Sea and Sailors' Chanteys. An Anthology Selected and Arranged By Robert Frothingham. 1924. Hardcover., Frothingham, ed. Robert Ebook DOCX

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Songs of the Sea and Sailors' Chanteys. An Anthology Selected and Arranged By Robert Frothingham. 1924. Hardcover.

Songs of the Sea and Sailors' Chanteys. An Anthology Selected and Arranged By Robert Frothingham. 1924. Hardcover.


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James Blish SF Gateway Omnibus: Black Easter, The Day After Judgement, The Seedling Stars, James Blish MOBI Kindle

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James Blish SF Gateway Omnibus: Black Easter, The Day After Judgement, The Seedling Stars

James Blish SF Gateway Omnibus: Black Easter, The Day After Judgement, The Seedling Stars


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It hurts to let go. Sometimes it seems the harder you try to hold on to something or someone the more it wants to get away. You feel like some kind of criminal for having felt, for having wanted. For having wanted to be wanted. It confuses you, because you think that your feelings were wrong and it makes you feel so small because it's so hard to keep it inside when you let it out and it doesn't coma back. You're left so alone that you can't explain. Damn, there's nothing like that, is there? I've been there and you have too. You're nodding your head.

Symposium on Major Evolutionary Events and the Geological Record of Plants (Biological Reviews of the Cambridge Philosophical Society, Vol. 45, No. 3, pp. 317-454), Banks, H. P. (Editor and Convener). MOBI

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Symposium on Major Evolutionary Events and the Geological Record of Plants (Biological Reviews of the Cambridge Philosophical Society, Vol. 45, No. 3, pp. 317-454)

Symposium on Major Evolutionary Events and the Geological Record of Plants (Biological Reviews of the Cambridge Philosophical Society, Vol. 45, No. 3, pp. 317-454)


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The more that you read, the more things you will know. The more that you learn, the more places you'll go.

Mini Designs and Borders (Counted Cross Stitch, Leaflet 5, L-5), Dale Burdett Ebook MOBI

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Mini Designs and Borders (Counted Cross Stitch, Leaflet 5, L-5)

Mini Designs and Borders (Counted Cross Stitch, Leaflet 5, L-5)


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When did we see each other face-to-face? Not until you saw into my cracks and I saw into yours. Before that, we were just looking at ideas of each other, like looking at your window shade but never seeing inside. But once the vessel cracks, the light can get in. The light can get out.

Heterogeneous Catalysts for Clean Technology,Spectroscopy, Design, and Monitoring, Karen Wilson Ebook DOCX

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Heterogeneous Catalysts for Clean Technology,Spectroscopy, Design, and Monitoring

Heterogeneous Catalysts for Clean Technology,Spectroscopy, Design, and Monitoring


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Gastrointestinal Pharmacology and Therapeutics, Friedman, Gerald; Jacobson, Eugene D.; McCallum, Richard Ebook EPUB

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Gastrointestinal Pharmacology and Therapeutics

Gastrointestinal Pharmacology and Therapeutics


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Chinese Erotic Art, Michael Beurdeley, Kristofer Schipper, Chang Fu-Jui, Jacques Pimpaneau Ebook EPUB

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Chinese Erotic Art

Chinese Erotic Art


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