Financial Steering Valuation, KPI Management and the Interaction with IFRS /

• Κύριοι συγγραφείς: Schwarzbichler, Martin (Συγγραφέας, http://id.loc.gov/vocabulary/relators/aut), Steiner, Christian (http://id.loc.gov/vocabulary/relators/aut), Turnheim, Daniel (http://id.loc.gov/vocabulary/relators/aut)
• Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Cham : Springer International Publishing : Imprint: Springer, 2018.
• Έκδοση: 1st ed. 2018.
• Θέματα: Corporations-Finance.; Accounting.; Bookkeeping .; Natural resources.; Energy policy.; Energy and state.; Corporate Finance.; Accounting/Auditing.; Natural Resource and Energy Economics.; Energy Policy, Economics and Management.

This book is a guide to how financial steering is designed, measured and implemented with a special focus on the energy industry. The authors offer an overview of and practical insights into the links between financial steering and accounting, and the temporary cycles of investment, divestment, retu...

Πίνακας περιεχομένων:

• 1. Introduction
• 2. Value Management for the Energy Industry: Financial KPI's & Ambition Level
• 3. WACCs & Hurdle Rate
• 4. Single Investment Decision
• 5. Valuation
• 6. Economic Portfolio Decisions
• 7. Acquisitions - Impact on Consolidated Financial Statement
• 8. Impairment of Assets (Fixed Assets and Goodwill)
• 9. Divestments
• 10. New IFRS Standards
• 11. Fair Value Measurement
• Appendices
• Index.