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Abschlussprüfung nach ISA (DE)ISA (DE) fr alle an der Abschlussprfung Interessierten unverzichtbar. Fundierte Kenntnisse zu den ISA (DE), ihren inneren Zusammenhngen und deutschen Modifikationen sind fr eine Abschlussprfung nach den GoA des IDW nunmehr unverzichtbar. Dieses Buch ermglicht allen am Thema Interessierten die unkomplizierte und effiziente Einarbeitung in diese komplexe Materie. Es fhrt systematisch in das Gefge der ISA (DE) ein und behandelt jeden einzelnen Standard
¿ISA (DE) - für alle an der Abschlussprüfung Interessierten unverzichtbar. ¿Fundierte Kenntnisse zu den ISA (DE), ihren inneren Zusammenhängen und deutschen Modifikationen sind für eine Abschlussprüfung nach den GoA des IDW nunmehr unverzichtbar. Dieses Buch ermöglicht allen am Thema Interessierten die unkomplizierte und effiziente Einarbeitung in diese komplexe Materie. Es führt systematisch in das Gefüge der ISA (DE) ein und behandelt jeden einzelnen Standard in zusammengefasster Form, mit komprimierter, übersichtlicher und verständlicher Beschreibung seiner Inhalte, einschließlich zahlreicher veranschaulichender Beispiele. Die Darstellung jedes ISA (DE) enthält eine visuelle Übersicht über seine Inhalte, eine Beschreibung seiner Anforderungen und Anwendungshinweise "auf einen Blick" sowie die Nennung seiner Modifikationen zur Berücksichtigung in Deutschland geltender Vorschriften und Gepflogenheiten "en bloc". Je nach Bedarf und Kenntnisstand kann jede Darstellung auch gesondert nur "für sich" gelesen und als Nachschlagewerk genutzt werden. Besondere Vorteile bietet das Buch zudem durch Aufnahme aller ISA (DE) in einem Band und Formulierung ihrer Inhalte in konsolidierter Fassung mit Änderungen u. a. durch ISA (DE) 315 (Revised 2019), ISA (DE) 220 (Revised) und Neufassungen des IESBA Code of Ethics.¿ Inhaltsverzeichnis: 1 Historie, Gründe und formale Änderungen in den GoA des IDW bei Anwendung der ISA (DE). ¿2 Die ISA (DE) als Fundament der GoA des IDW. 3 ISA (DE) im Regelungsbereich "Allgemeine Grundsätze und Verantwortlichkeiten" (ISA 200 - 299). ¿4 ISA (DE) im Regelungsbereich "Risikobeurteilungen und Reaktion auf beurteilte Risiken" (ISA 300 - 499). 5 ISA (DE) im Regelungsbereich "Prüfungsnachweise" (ISA 500 - 599)¿. 6 ISA (DE) im Regelungsbereich "Verwertung der Arbeiten von Anderen" (ISA 600 - 699)¿. 7 ISA (DE) im Regelungsbereich "Prüfungsschlussfolgerungen und Berichterstattung" (ISA 700 - 799)¿.
| EAN: | 9783482686016 |
| Farbverschnitt: | Generell werden die Bücher ohne Farbverschnitt geliefert, auch wenn die Abbildungen einen Farbverschnitt zeigen. |
| Erscheinungsjahr: | 28.05.2024 |
| Produktform: | Kassette, Kartoniert |
| Inhalt/Anzahl: | 1 Kartoniert, 1 Software |
| Autoren: | Philipps, Holger |
| Keyword: | IDW; GoA |
| Fachschema: | International Accounting Standards - IAS ~Internationale Rechnungslegung~Rechnungslegung (IAS)~Rechnungslegung~Rechnungswesen~Betriebswirtschaft - Betriebswirtschaftslehre |
| Fachkategorie: | Finanzberichterstattung, Rechnungslegung, externes Rechnungswesen~Rechnungswesen: Lehrbücher, Handbücher~Betriebswirtschaftslehre, allgemein |
| Blätteranzahl: | 460 Blätter |
| Länge: | 239 mm |
| Breite: | 179 mm |
| Höhe: | 26 mm |
| Gewicht: | 776 gr |
| Genre: | Sozialwissenschaften/Recht/Wirtschaft |
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4.2 ★★★★★
Based on 1759 reviews
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Product Reviews
★★★★★ 5
A story of art, music and writing
Format: Kindle
Like the face of heaven. That’s how I see Theo, and I hope this will be a movie.
“Theo of Golden” is the debut novel by Allen Levi. He was writing as a personal challenge and just doing some scenes. He began writing in 2019-2020. He had been a songwriter and lawyer. He has no connection to Portugal, which is mentioned in the book quite a bit and led me to try Port wine. This book will lead me to do a lot of things.
Theo is a supremely interesting man! More on that other familiar interesting man in a later post.
The book will make you want to look at the faces of people. Use a gaze that calms and loves. Be kind and generous. Greet people. Be less fearful and exchange stories. Be attentive. Love people up close. Invest in the art of living. Be beautiful, useful and pleasurable. All which I should be doing, but will now do for Lent.
Theo listened with genuine interest, adoringly, encouraging and with gratitude.
Newborns look for their mother’s face, a particular gaze that calms, loves and welcomes them. Someone they recognize, run to greet and someone to bond with.
Levi signs the books “With thanks for the Theo in you.” He greets kids at a high school three days a week. He reads to second graders. He doesn’t mind being around people not like him.
The coffee shop setting is a real place in Columbus, Ga. It’s called Fountain City Coffee. In picking bestowals of the sketches there, Theo looked for someone lost, weary, worried or troubled that the gift would encourage or help.
I got to hear him in a Zoom. A group of women from Vermont who lost their daughters came to Georgia on a pilgrimage. He was a steward of clean rivers and water and said the river still flows after death. He went through a “walking season” in losing his daughter.
In a book about knowing a person, it is mentioned that a bench is a good way to do this. 7 p.m. was Theo’s meeting time with the strangers for bestowals and ended up being the time of the funeral. He also mentioned “Think Little” by Wendell Berry. Do so and if everyone does, it spreads.
Levi was born in 1956. His dad is 98. His mother passed and he lost his brother, whom he called a clone of Theo, at 55. His dad was a forester, explaining his interest in nature. Springtime is an end with a future, said Theo.
One character named Tony runs the Verbivore book store and has the Penny Loafers out there because they haven’t spent a penny and they majored in loafing. Theo and Tony end up having Port together and he told Theo is Viet Nam stories. The Penny Loafers were better than a room full of Senators. They lie. Tony ends up being more of a believer of Jesus at the end because he wasn’t before Theo.
James Ponder has no degrees hanging in his office. Note the “ponder” mentions throughout. He is a dispenser of advice, secret keeper and agent of calm. Secretary Mrs. Gidley was suspicious of Theo at first but comes around. Ponder was Theo’s landlord and mentioned the 18-inch railing and three flights of stairs before the 86 year old decided to live there.
Kendrick reminds me of the custodian who won “America’s Got Talent,” who has an ill daughter Lamisha, who wants to be a physical therapist or artist in the end. Her education will be paid for by Theo as were some of her medical bills. Maria Menendez is the daughter of the “little man” who killed Theo’s wife and daughter in an accident. Maria had cancer.
I don’t want to give away too much, but Theo decided to love Asher, the sketch artist, with two hearts. And there is much more to that.
Simone wears a wardrobe that honors music on stage and guests who come to listen did the same. Cello intricacies became fascinating to me and I looked up some of the music mentioned. His bow was a gift from Theo. He played Fado for Theo at his concert. It ended up being a requiem with three characters, Kendrick and Basil, the busker. Simone’s parents were there and I wasn’t clear if Theo sprang for their trip. At the end, Basil studies to get a doctorate in American literature.
Katherine is the reporter who respects Theo’s wishes while many people she interviews are praise seekers and applause junkies. He was a friend, not a headline.
Ellen rides a bike and I’ll just call her different. He gave her a foldable handsaw, cordless sander, drill and wood burner to make feather boxes. I have made one because of this book. She had $1,600 to her name from selling them, but gave the money to the cello fund after she and Simone were assaulted and the perpetrator was never caught.
Cleave is the poisonous guy—like a snake, hemlock, black widow or “words with no wisdom guy.”
All but Cleve show community in sitting on the same row or pew. They all have sparks of hope.
I loved this line: We walk all roads, long and winding. Road to ruin. Easy Street. Road less traveled.
I’m so mad that my notes from Chapter 10-28 somehow disappeared. I may reread. This post would be longer. I probably have a dozen favorite books and just added this one.
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Reviewed in the United States on February 5, 2026
★★★★★ 5
Recognizing the Hearts that Burn Within Us
Format: Paperback
Yes, Theo of Golden does, at times, border on the melodramatic and the sentimental. It can be repetitive. It can take an awfully long time to make its point. And yet, the novel speaks very significantly of the need for love, compassion, generosity and forgiveness---in a world that is not always kind, in a world where many of us carry secret burdens---where sadness (mixed with intermittent joy) might be viewed as a universal human affliction.
Theo of Golden is, overall, a book of glad tidings. An end with a future. Thoughtfully, warmly and intelligently written. A novel that often addresses the beauty of Art, most notably painting and music. A novel in which I learned what a fado is. In fact, I learned a lot from this novel.
Unlike some readers, I did not see the book as misogynistic or xenophobic. I didn't necessarily see it as "Christian fiction"---unless you mean doing good, striving for strength of spirit and understanding the connection between "the ultimate and the proximate, the wide grace and the narrow way."
Finally, I don't view the novel's conclusion as disappointing, but simply as falling action and resolution. It is, after all, a very traditionally structured work.
Kudos to the author Allen Levi for having written an initially self-published book that was later picked up by a major publishing house. That is, indeed, a rarity.
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Reviewed in the United States on May 17, 2026
★★★★★ 5
5 STARS – The Mistake is sweet, sexy, funny and has the prefect amount of feels! Elle Kennedy ROCKS!
Format: Kindle
The Mistake is the second book on the Off Campus series by Elle Kennedy. The Mistake is Logan’s book and I can honestly say that when I read The Deal, I fell head over heels for this character from the moment I met him. How can you not love John Logan and his cocky grin?
John Logan is a player a fact that he makes no excuses for. He is a very well-known member of the Briar University hockey team and because of this; he has no problems getting the female students attention. In fact he has no issues getting any females attention, at all. But lately Logan has realized that he has been hooking up even more frequently than usual, even by his own standards. In fact his friends are noticing it as well, but what they do not know, is that he has a reason for his behavior. He is just not willing to admit it or even consider dealing with it because he is far more comfortable with running away from the problem, then facing it head on.
“This obsession with Hannah Wells is really starting to mess with my head. I need to get laid. ASAP.”
Grace Ivers is a freshman at Briar University and she is well aware of who John Logan is. Her best friend has been chasing Dean, one of Logan’s teammates for quite some time now with no success. When she bumps into Logan at a party on campus one night, immediately following one of his many hook ups she is struck by his hotness and cocky attitude, but quickly pulls herself out of the lustful fog. John Logan is a player and there is no way he would ever be interested in her, the freshman virgin. Grace also has no interest in being yet another notch on Logan’s seemingly never ending belt loop.
When Logan randomly knocks on Grace’s dorm room door one evening looking for a party, she is shocked. What could he possibly want with her? It has to be a mistake… and it is, he has the wrong room but, what happens next as they say is history. Grace and Logan are attracted to one and other and the sexual tension is thick enough to cut with a knife. Lust prevails and they do hook up that night, but Logan gets freaked out and leaves Grace “hanging” immediately afterwards. She is confused and hurt. Logan is totally clueless; he does this all the time, hooks up and runs, but then it hits him, Grace deserves better than that. Grace is better than that.
“I made the guy come last night and he didn’t even stick around long enough to kiss me goodbye. So yeah, I have to face the facts: I’m just another girl on a long list of John Logan’s conquests.”
“Leaving a girl wanting isn’t just embarrassing. It’s unacceptable.”
Grace is not a puck bunny, in fact she doesn’t even like hockey, she prefers football. Logan doesn’t do relationships; he has no time, between Hockey and dealing with his troubled family life. When Logan is finally realizes he has feelings for Grace he doesn’t handle it well at all. He wants what Garrett has with Hannah. He is lonely and the never ending line of hook ups no longer interests him, he’s thinking constantly of Grace, other women no longer interest him at all. But he has screwed up royally; can he ever win Grace back?
“It's a damn shame that duels don't play a role in the modern world anymore.”
The Deal was the first book I had ever read by this author and I loved it, I couldn’t wait to get my hands on The Mistake. It then got buried on my kindle and I just realized I hadn’t yet gotten to read it and I moved up the list. I’m so very glad that I did, I love Elle Kennedy’s style of writing and being a Canadian I have a real soft spot for handsome, cocky, hockey players. I love that this book was a fabulous balance of sexy and steamy, sweet and sassy, funny and emotional. I love the characters, every single one of them. I especially love that the female main characters are spunky and sassy. The story line was great and I thought that the banter between characters was very amusing. I love that each book has a happily ever after and I’m really excited now to begin reading The Score. I hope that each and every one of the crew is given their own story in this series before it ends, because now I’m addicted. I’m reading The Score next; I’m excited to read Ali and Dean’s story. If you have not yet begun to read this series, I highly recommend it; I am loving this series by this fabulous Canadian author.
“This guy continues to surprise me. To awe me. He’s a better person than I am, better than he gives himself credit for, and if I wasn’t sure about it before, then I’m damn well sure of it now. I love him.”
“I need you. I can’t stand the thought of being without you.” He releases a shaky breath. “You’re the last person I think about before I go to sleep, and the first person I think about when I open my eyes in the morning. You’re it for me, baby.”
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Reviewed in the United States on January 25, 2016
★★★★★ 4
book 2
Format: Kindle
This was a great read. I loved both main characters!!
It has spice, sass, the sweetest FMC, rich family backstories, and a HEA!
Hockey, romance, and hotness. What else could you ask for?! Give it a go!!
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Reviewed in the United States on May 24, 2026
★★★★★ 3
Steamy with Some Good Character Development, But a Little Cliche and Unbelievable
Format: Kindle
This book tells the story of Grace and (Johnny) Logan, a couple who hook up right away and then fall in love as Logan has to make up for the fact that he initially rejects the idea of getting more serious with Grace. The plot is pretty flimsy, although there is decent development of outside conflict, including Logan's alcoholic father and his struggles with his potential hockey career. There are some very steamy scenes--lots of them, actually-- and some cute moments, but in the end, this isn't a particularly memorable story.
To be honest, I have a love/hate relationship with this series (I read the first one, too). On one hand, I think Elle Kennedy is a good writer with a flair for dialogue who knows how to script a steamy love scene. She also does a solid job for the most part in fleshing out her main characters, even if supporting characters often seem like walking cliches ("The Overprotective Dad" vs "Alcoholic Dad"; "Rebellious Best Friend" vs. "Straight-Laced Best Friend"). There are a lot of genuinely funny lines, too, even if they're sometimes of the stereotypical frat boy variety (as a lot of the characters are stereotypical frat boys).
Speaking of stereotypical frat boys, this dovetails into what I hate about this series. I have to admit to not being a fan of the Greek system in general so that may be a bias that's affecting my reading experience, but there's something over-the-top and a little disconcerting about the way Kennedy depicts both the sex-fueled parties and the conversations between the guys about their sex lives. I'm not saying her portrayal of Greek life is entirely unrealistic, but the scenes have a cliched, obvious feel, and although she means to set a sexy tone, there's something icky about the way these guys get whatever they want, whenever they want it (and it's not just sex on demand, but apparently amazing sex with hot women on demand). All the guys are gorgeous horn dogs who get drunk but never seem to be anything less than smoking hot and cool. Oh, and apparently, all this partying doesn't negatively impact their training regimen). Most of the girls throw themselves at them, either alone or in pairs. Plus, in both books, I had some trouble believing that the heroines really hung out at frat parties and knew the athletes by name. Both Hannah and Grace (and even Ramona, for that matter) struck me as young women more apt to avoid frat parties and maybe hang with the multitude of other non-Greek members who populate a college campus and host off-campus parties. (To that end, how about a hook-up between one of these athletes/frat boys and a young women who has no interest in an athlete/frat boys? I went to a big school, and at least two thirds of the campus probably couldn't identify one athlete by name.)
Ultimately, I enjoyed aspects of this book and liked the main characters by the end of the novel (Logan wasn't that appealing for about half of the story, but I warmed to him eventually). And it definitely is more expertly plotted and well written than a lot of other NA novels out there. But if this series is to continue, I'd like to see the formula shaken up.
Grade: C+
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Reviewed in the United States on May 23, 2016
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