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000843468 0247_ $$a10.1007/978-3-319-75762-9$$2doi
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000843468 08204 $$a657.30218$$223
000843468 1001_ $$aSchwarzbichler, Martin.$$eauthor.
000843468 24510 $$aFinancial Steering :$$bValuation, KPI Management and the Interaction with IFRS /$$cby Martin Schwarzbichler, Christian Steiner, Daniel Turnheim.
000843468 264_1 $$aCham :$$bSpringer International Publishing :$$bImprint: Springer,$$c2018.
000843468 300__ $$a1 online resource (xxvii, 480 pages) :$$billustrations.
000843468 336__ $$atext$$btxt$$2rdacontent
000843468 337__ $$acomputer$$bc$$2rdamedia
000843468 338__ $$aonline resource$$bcr$$2rdacarrier
000843468 347__ $$atext file$$bPDF$$2rda
000843468 5050_ $$a1. 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.
000843468 506__ $$aAccess limited to authorized users.
000843468 520__ $$aThis 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, return and loss, market highs and lows that form the framework of the entire energy industry across all value chain stages. The faster and the larger the cash cycles of investments and their returns, the greater not only the value created, but also the potential loss if the financial steering is not properly designed and managed. Value and value generation require an understanding of how value is both defined and measured in both and how the business/project economics model of a company works – financial steering provides this. Further, the book also discusses accounting topics such as impairments, new IFRS standards and the impact of accounting on key performance indicators of financial steering, which are associated with these investment decision valuations. The combination of accounting with the cash flow perspective provides a complete understanding of selected practical topics of financial steering which are explained in detail in a large number of examples and case studies. The book is intended for a wide range of finance/controlling/treasury/accounting professionals and students. It is written in practical and simple terms to outline the financial steering concept and to bring it to life in daily work and in the decision making process for financial steering. All illustrated concepts are in the same manner relevant and applicable to all other asset-intense industry sectors and their financial steering processes.
000843468 650_0 $$aFinance.
000843468 650_0 $$aAccounting.
000843468 650_0 $$aBookkeeping.
000843468 650_0 $$aCorporations$$xFinance.
000843468 650_0 $$aEnergy industries.
000843468 7001_ $$aSteiner, Christian.$$eauthor.
000843468 7001_ $$aTurnheim, Daniel.$$eauthor.
000843468 77608 $$iPrint version: $$z9783319757612
000843468 852__ $$bebk
000843468 85640 $$3SpringerLink$$uhttps://univsouthin.idm.oclc.org/login?url=http://link.springer.com/10.1007/978-3-319-75762-9$$zOnline Access$$91397441.1
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000843468 980__ $$aEBOOK
000843468 980__ $$aBIB
000843468 982__ $$aEbook
000843468 983__ $$aOnline
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