| December 2010 |
Dr. Kai Udo Pawelzik
Valuation of unquoted shares for tax purposes (Art. 11 Par. 2 Valuation Tax Act) versus Fair market value (income approach) acc. to IDW S 1
essay in Ubg (Die Unternehmensbesteuerung), 12/2010, p. 833-899
|
| December 2010 |
Dr. Kai Udo Pawelzik
Reporting of pooling-of-interest acc. to German GAAP (BilMoG) and IFRS
essay in DB 2010, p. 2569-2575
|
| October 2010 |
Dr. Kai Udo Pawelzik
strategies for an alignment of commercial and tax balance sheets after BilMoG
essay in: BBK 2010, p. 857-873
|
| October 2010 |
Dr. Kai Udo Pawelzik
history of enterprise valuation concepts to reflect inflation and profit retention
essay in: WPg (Die Wirtschaftsprüfung), Heft 19/2010, p. 964-977
|
| November 2009 |
Dr. Kai Udo Pawelzik
Certified Expert of Consolidation (CEC)
workshop held by LucaNet Acadamy
|
| September 2009 |
Dr. Kai Udo Pawelzik
combination of full goodwill and bargain purchase
essay in: PiR 9/2009
|
| June 2009 |
Dr. Paul J. Heuser and Dr. Kai Udo Pawelzik along with Prof. Dr. Carsten Theile
4. edition of IFRS handbook
edited by Verlag Dr. Otto Schmidt KG, Cologne
|
| January 2009 |
Dr. Kai Udo Pawelzik
impairment-only-approach
essay in: Status:Recht, 1/2009
|
| January 2009 |
Dr. Kai Udo Pawelzik
allocation of goodwill and acquisition debt in context with interest deduction ceiling (Art. 4h EStG) - implication for the acquisition structure
essay in: Ubg 2009, p. 50
|
| November 2008 |
Dr. Kai Udo Pawelzik
unsufficient elimination of group accounts in context with interest deduction ceiling (Art. 4h EStG)
essay in: Der Betrieb 2008, p. 2439
|
| November 2008 |
Dr. Kai Udo Pawelzik
Certified Expert of Consolidation (CEC)
workshop held by LucaNet Acadamy
|
| October 2008 |
Dr. Kai Udo Pawelzik
IFRS update
speech in front of Gen Re Business School, Köln
|
| October 2007 |
WP/StB Dr. Paul J. Heuser
IFRS
for SME's
speech in front of the Faculty of Law of Heinrich Heine
University Düsseldorf, 18 October 2007
|
| June 2007 |
Dr. Kai Udo Pawelzik
workbook IFRS
cooperation with Prof. Dr. Carsten, edited by Gabler Verlag, Wiesbaden
|
| March 2007 |
Greogor Stienen
Chairman of the conference
"Corporate Succession in Northrhein-Westfalia" hosted by the CDU Wirtschaftsrat lectures of the panel: Dr.
Emil Huber, solicitor, Essen, Dr. Wolfgang Lenoir, former CEO
Bridgepoint Capital GmbH, Frankfurt, Robert Spartmann, boardmember
GESCO AG Wuppertal
|
| February 2007 |
Dr. Paul J. Heuser and Dr. Kai Udo Pawelzik along
with Prof. Dr. Carsten Theile
release of the 3. edition of the "IFRS handbook"
edited by Verlag Dr. Otto Schmidt KG, Cologne
|
| February 2007 |
Gregor Stienen
"IFRS for SME's"
speech in front of the Rotary Club Bottrop-Wittringen
|
| November 2006 |
Dr. Kai Udo Pawelzik
"IASB Staff Draft on IFRS for SME"
on the occasion of the 48. symposium of the Association of German
Public Auditores (IDW)
|
| May 2006 |
Dr. Kai Udo Pawelzik
"do pension
obligations constitute an M&A hurdle?"
speech in front of the Venture Capital Stammtisch, hosted
by the Wirtschaftsclub Düsseldorf as at 30 may 2006
|
| May 2006 |
Dr. Kai Udo Pawelzik
"The preparation
of consolidated cashflow statements according to IAS 7"
Essay in: KoR 2006, p. 344-352
|
| April 2006 |
Dr. Kai Udo Pawelzik
"IFRS accounts
for medium sized companies - Why not?"
Essay in: Der Betrieb 2006, p. 793-797
|
| April 2006 |
Dr. Paul J. Heuser and Dr. Kai Udo Pawelzik,
along with Prof. Dr. Carsten Theile
"The impact
of tax audits on IFRS-accounts"
Essay in: DStR 2006, p. 717-720
|
| March 2006 |
Dr. Kai Udo Pawelzik
"Will the IFRS-"ownership
approach" provide partnerships with equity again?"
Essay in KoR 2006, p. 153-159
|
| January 2006 |
Dr. Kai Udo Pawelzik
Deferred taxes on
temporary goodwill differences of partnerships according to
IFRS
Essay in: KoR 2006, S. 13-19
|
| December 2005 |
Dr. Kai Udo Pawelzik
net equity of partnerships
according to IAS/IFRS
Essay in: BBK 23/2005, page 1137-1146
|
| December 2005 |
Dr. Paul J. Heuser along with Prof. Dr. Carsten
Theile
Impacts of the "Bilanzrechtsreformgesetz"
on Consolidated Statements and Management Report of GmbH's
Essay in: GmbHRundschau 2005, page 1539-1542
|
| November 2005 |
Dr. Kai Udo Pawelzik
Working group
"Application of IFRS to SME's"
on the occasion of the 47. symposium of the Association of
German Public Auditors (IDW)
|
| October 2005 |
Gregor Stienen
Inhertitance and donations
- a journey into the unknown?
A Speech held in front of the Gladbacher Bank AG, Mönchengladbach
|
| May 2005 |
Dr. Paul J. Heuser and Dr. Kai Udo Pawelzik along
with Prof. Dr. Carsten Theile
Release of the 2. edition
of the "IAS/IFRS handbook"
|
| April 2005 |
Dr. Kai Udo Pawelzik and Gregor Stienen
Seminar
"Doing business in Germany"
hosted by the Indo-German Chamber of Commerce in Mumbai/India
|
| April 2005 |
Dr. Kai Udo Pawelzik
Statement of Pensionprovisions
according to IAS 19
Essay in: "Der Betrieb" 2005, page 733-741
|
| March 2005 |
Dr. Paul J. Heuser
Seminar
"Mezzanine capital for medium-sized companies"
hosted by the Association of German Public Auditors (IDW)
|
| November 2004 |
Dr. Kai Udo Pawelzik
Working group
"Mezzanine capital for medium-sized companies"
on the occasion of the 46. symposium of the Association of german
Public Auditors (IDW).
|
| July 2004 |
Dr. Kai Udo Pawelzik
Minority consolidation
according to IAS/IRFS phase II (business combinations)
Essay in: "Die Wirtschaftsprüfung" 2004, page 677-694
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