Suchergebnisse

• Financial Insight | January 2018 – How to account for convertible debt

  …continues to be a challenging area for financial statement preparers. It involves navigating technically complex accounting standards, and small differences… …component is initially recognised at its fair value. It is then amortised over its life using the effective interest method. The conversion option may be… …treated as either equity or as a financial liability. Its treatment will depend on whether it meets what is called the “fixed for fixed” test. In order to… …be classified as equity, a conversion option must involve a fixed amount of cash being exchanged for a fixed number of equity instruments. If it does… …not meet this test, it will be classified as a financial liability. Determining whether the “Fixed for Fixed” requirement is met Assessing whether the… …instrument. This means that its value is determined at inception, and it is never subsequently revalued. Its value is calculated as the residual difference… …not “fixed for fixed,” it is treated as a financial liability. Its value at inception is determined in the same way as for an equity-classified… …conversion option. However, it is recorded as a financial liability, not as equity. Under AASB 139 Financial Instruments: Recognition and Measurement it meets… …value, it would also be transferred to equity. No gain or loss is recognised on the conversion itself. If the conversion option had previously been… …recognised within equity, it must not be revalued, but may be reallocated at this time. For example, an amount previously recognised in a separate convertible…

  Alle Treffer im Inhalt anzeigen

• Quarterly Spotlight – Information Technology | Q4 2017

  …BIG PICTURE Key indings • • • • Although more resilient than other sectors, mergers and acquisitions (M&A) volume within the information technology (IT… …) sector inally began slowing in 2017, although aggregate deal values remained historically healthy. Record-high transaction multiples for IT companies are… …, accounting for well over 30 percent of all IT M&A volume in the inal quarter of 2017. SPOTLIGHT New revenue recognition standards contributing to change he new… …in not only organic growth initiatives but additional acquisitional growth will continue to power the IT M&A cycle going forward. However, the heights… …2017 nearly three turns higher than the 2016 figure TECHNOLOGY: A turning point for PE firms in 2017 PE buyers’ portion of IT is only growing as of late… …: 33.1% of all IT M&A in 2017 New high in IT deal volume in 2017: 1,319 transactions across North America and Europe SAAS IMPACT: Consolidation by PE firms… …amid key IT segments Median IT buyouts hit $95M A CLEAR RECORD Add-ons as a portion of all IT buyouts in Q4 2017 + 66 % one of the highest on record… …Closed • Europe, however, has seen a steeper slide in the tally of completed M&A deals in IT; as purchase prices remain elevated, deals are simply taking… …software accounting for the majority of volume still • Since 2016 began, the portion of aggregate IT M&A volume accounted for by software has yet to decline… …consequently when necessary acquirers have more than enough wherewithal to tap lenders to enable surging transaction prices. • Median M&A size in the IT sector…

  Alle Treffer im Inhalt anzeigen

• General Data Protection Regulation

  …affected. Why? Digital advancements have resulted in consumer data being created, collected and stored within seconds. It is ever-more important to have…

• VAT Update | August 2017

  …refurbishment projects are likely to be within the new regulation. It is still unclear as to whether, and to what extent, there will be transitional arrangements… …and what, if any, impact it will have on refurbishment projects that have already taken place or will be in progress at the point at which the new… …regulations take effect. It is hoped that further guidance will be published accordingly Bart Ploum RSM Netherlands Hungary Real time invoice reporting The… …administrative penalty of up to HUF 500,000 (EUR 1700) per invoice so it is important that due consideration is given to the new rules. Companies will need to make… …function and extending it further to satisfy the new requirement. Daniel Sztanko, RSM Hungary Switzerland Significant changes in VAT to enter into force on 1… …Government representatives, however, has made it clear that tax reform would move forward without the BAT. The statement provided, among other things, a high-… …permanence, and the return of American jobs and profits back from overseas. What this means Despite the high-level nature of the Republican statement it is… …clear that it now believes that all of the goals proposed could be accomplished without the need for a transition to a destination-based tax (such as that… …consumer’ provides the non-resident supplier with its Australian Business Number, and declares it is GST-registered, the non-resident supplier can rely upon… …Australian consumers, it will be required to register, charge, collect, and remit GST to the Australian Taxation Office. Where the IICS are made through an…

  Alle Treffer im Inhalt anzeigen

• Manufacturing Monitor 2017

  …internet of things technology. Data security is an everpresent concern, but eforts to address it appear to be limited, which has been the trend over the past… …to acquire a company or divison. 13% are ready to sell. which should RAISE PRICES and make it a COMPETITIVE MARKET for acquisitions. PROFITABILITY 74%… …(IoT) strategy. 27% say IoT provides an insuicient return to make it worth the investment. GROWTH NEW ORDERS, INCREASED REVENUE AND AN EXPANDING WORKFORCE… …manufacturers growing? 0% 10% 20% 30% 40% 50% 60% When it comes to sales growth strategies, almost half of manufacturers are ofering new or improved products… …, particularly in Germany, Japan and China. 3 Sectors seeing the most acquisition activity (or planning it) include building materials, industrial and commercial… …deals they seek and conduct. Middle market companies can struggle to manage the priorities of growing a business, making it more diicult for buyers to… …planning the integration. It pays to perform an efective due diligence and/or synergy analysis, then plan and manage integrations properly to optimize deal… …increasing their information technology (IT) investments in the coming months, with just over half planning to invest in IT to enhance operational activities… …technology makes them viable options for middle market companies. Automation is often presented as a boon for manufacturers but a risk for workers. Yet it… …investments, which would be necessary to interpret the data collected by IoT technology and apply it to make process and other improvements. Among sectors using…

  Alle Treffer im Inhalt anzeigen

• Investing in Germany

  …exchange is a reality for German companies. Germany is a leader in the exportation industry, it regularly ranked in the top three exporter worldwide. Despite… …of business challenges. As an investor, it is necessary to have a solid business foundation to build upon. Good advice is critical throughout the whole… …beginning of any business activity in Germany. Things to consider On average it takes only 10 ½ days to establish a business in Germany. However, the duration… …varies significantly on a case-by-case basis. If a business is started or taken over, it is required to be registered with the trade office. The tax… …partners, who are directly involved in the company. In the case of partnerships, it is possible to become a limited partner, while having more… …to receive these incentives. 3 3 GENERAL INFORMATION ABOUT OPERATING IN GERMANY Germany can provide many outstanding opportunities, it has developed… …natural resources, it has skilled craftsmen and laborers that are considered to be Germany’s most desired resources. The rich variety, apparent in all… …interpretation of European rights. The European Court of Justice cannot supersede an individual states ruling when it related to national matters. Constitutional… …the four European freedoms. It has become an international leader in the creation and execution of social policy, foreign policy, and environmental, and… …. It has been established as the main international currency next to the U.S. Dollar. Market Economy System Germany’s economic system is a social market…

  Alle Treffer im Inhalt anzeigen

• The Real Economy – Global Edition Volume 17

  Joe Brusuelas, Brendan Quirk, Dr. Suresh Surana

  …that it will choose growth via lower rates and a cheaper currency, which runs the risk of causing an increase in capital outflows and further drain the… …$3.1 trillion in currency reserves the country says it has. Index If the fiscal authority loses control, and the yuan depreciates at a more rapid pace… …. Rather, oil-producing economies continue to increase supply even with cost of the marginal barrel of oil exceeding the price it fetches in the open market… …with it the seeds of a return to the beggar-thy-neighbour policies that were characteristic of the worst portion of the global Great Depression during… …in financial year 2016-17, making it the fastest-growing major economy in the world. Further, India’s other macroeconomic parameters, such as inflation… …Textiles US$108 billion 100% under automatic route 2 IT and ITES US$146 billion 100% under automatic route 3 Infrastructure Industrial parks (new and… …case to case basis, wherever it is likely to result in access to modern and ‘state-of-art’ technology in the country) 9 Retail Single brand product… …operations, have been removed. It was also clarified that leasing of immovable property shall be permissible. However, FDI is not permitted in property trading… …approval. These amendments to India’s FDI policy are meant to liberalise and simplify the process in order to make it easier to do business in the country… …disputes, due to retroactive changes of law (such as Vodafone for indirect transfer of shares), it is proposed to permit the settlement of dispute subject to…

  Alle Treffer im Inhalt anzeigen

• Spear-Phishing Attacken führen häufig zum Erfolg

  …IT- Beratung und Optimierung von IT-Sicherheitssystemen. Die umfangreiche Analyse und Optimierung Ihres eingesetzten IT-Systems sowie die angepasste…

• Quarterly Spotlight – Health Care | Q4 2017

  …$180.3 • Add-ons remain the most popular PE transaction type by far, even given a signiicant decline in volume between 2016 and 2017; it is worth… …health care achieved via sponsor-to-sponsor sales was 37 percent, and now it is 10 percent higher. 200 150 • Strategic acquirers still play an important… …it comes to initial public ofering (IPO) activity, health care has always beneited from the unique dynamics of the pharmaceuticals and biotechnology… …space leading to a steady trickle of debuts, hence healthcare's sustained volume and a strong inish to 2017. • It's interesting to note the steady rise in…

  Alle Treffer im Inhalt anzeigen

• Financial Due Diligence

  …gesellschaftsrechtliche Strukturierung Steuerdeklaration Planung der Gesellschafterstruktur Sonstige Beratung einschließlich IT Durchsicht der Completion Accounts…