Browsing by Subject "Financial statement"

Now showing 1 - 2 of 2

Bonitätsbeurteilung von Krankenhäusern
(2013) Rausendorf, Manja; Hachmeister, Dirk
The current basic conditions require a adjustment in the investment financing of hospitals and put with it the hospitals as well as the potential sponsors before new challenges. The thesis offers to all partners, if these are banks, investors, appropriations authorities, supervisors or the hospitals,industry-sector-specific Benchmarks for the credit rating. Besides, the ratio of the traditional financial statement analysis are modified first and extended, reference values of well-chosen quantitative and qualitative ratios calculated and analysed. In addition, hypotheses are examined to the investment delay in hospitals and to sign stamping specific for country by finance-economic and successful-economic identification ratio and their correlations. The interested reader has to select the possibility the sector-specific Benchmarks for the credit Rating of hospitals according to the individual needs, to complement and to continue.
Die Leistungsfähigkeit des handelsrechtlichen Jahresabschlusses und des IFRS-Jahresabschlusses deutscher Erstversicherungsunternehmen: eine kritische Analyse aus der Sicht von Eigentümern und Versicherungsnehmern
(2008) Bacher, David F.; Hachmeister, Dirk
In recent years there has been a debate in Germany as to whether German GAAP accounting should be replaced by IFRS accounting. Besides that, it has been discussed how IFRS accounting regulations for insurers should be designed. In the view of these developments, this study compares three different types of financial statements - German GAAP financial statements, IFRS financial statements prepared under IFRSs as applicable at 31 December 2005, and fictitious IFRS financial statements, which are based on the Draft Statement of Principles (DSOP) - of German direct insurers and analyzes how well these different financial statements meet the needs of investors and policyholders. In the course of the study it is demonstrated that among these three different types of financial statements German GAAP financial statements show the most significant weaknesses and that consequently a transition to IFRS would be desirable from an investor's and policyholder's perspective.