HTTP Client
2
Total requests
0
HTTP errors
Clients
http_client 2
Requests
| POST | Search | |
|---|---|---|
| Request options | [ "body" => "{"$type":"eurosoft.esMetaFoundation.esMetaSearch, eurosoft.esMetaFoundation","Query":{"$type":"eurosoft.esMetaFoundation.esMetaQueryByInList, eurosoft.esMetaFoundation","FieldName":"id","List":{"$type":"System.Collections.Generic.List`1[[System.String, mscorlib]], mscorlib","$values":["80693d95c79c39024389c758fc8ec8db"]},"Quoted":false},"QueryOptions":{"$type":"eurosoft.esMetaFoundation.esMetaQueryOptions, eurosoft.esMetaFoundation","OrderBy":{"$type":"System.Collections.Generic.List`1[[eurosoft.esMetaFoundation.esMetaSort, eurosoft.esMetaFoundation]], mscorlib","$values":[{"$type":"eurosoft.esMetaFoundation.esMetaSort, eurosoft.esMetaFoundation","Field":"Price_Customer","SortOrder":0}]},"ReturnNumFound":true,"StatisticFields":{"$type":"System.Collections.Generic.List`1[[System.String, mscorlib]], mscorlib","$values":[]},"Start":0,"Rows":1,"Facet":{"$type":"eurosoft.esMetaFoundation.esMetaFacetParameter, eurosoft.esMetaFoundation","Queries":{"$type":"System.Collections.Generic.List`1[[eurosoft.esMetaFoundation.IMetaFacetQuery, eurosoft.esMetaFoundation]], mscorlib","$values":[]},"Sort":true,"Limit":100,"Offset":0,"MinCount":0,"Missing":false},"FilterQueries":{"$type":"System.Collections.Generic.List`1[[eurosoft.esMetaFoundation.IMetaQuery, eurosoft.esMetaFoundation]], mscorlib","$values":[]},"ExtraParams":{"$type":"System.Collections.Generic.Dictionary`2[[System.String, mscorlib],[System.String, mscorlib]], mscorlib"}},"CatalogSearchObject":{"$type":"eurosoft.esMetaFoundation.esMetaCatalogSearchObject, eurosoft.esMetaFoundation","Catalogs":{"$type":"System.Collections.Generic.List`1[[eurosoft.esMetaFoundation.esMetaCatalog, eurosoft.esMetaFoundation]], mscorlib","$values":[{"$type":"eurosoft.esMetaFoundation.esMetaCatalog, eurosoft.esMetaFoundation","CatalogID":32,"CatalogName":"","IsUserCatalog":false},{"$type":"eurosoft.esMetaFoundation.esMetaCatalog, eurosoft.esMetaFoundation","CatalogID":31,"CatalogName":"","IsUserCatalog":false,"UseReferenceCatalog":true,"ReferenceCatalogID":8,"ReferenceCatalogName":"","ReferenceIsUserCatalog":false,"References":{"$type":"System.Collections.Generic.List`1[[System.String, mscorlib]], mscorlib","$values":["MEDIA","TEXT"]}},{"$type":"eurosoft.esMetaFoundation.esMetaCatalog, eurosoft.esMetaFoundation","CatalogID":1,"CatalogName":"haupt_verlag","IsUserCatalog":true}]},"Behaviour":1},"ConvertCoverUrls":true}" "headers" => [ "Content-Type" => "application/json" ] ] |
|
| Response |
200
[ "info" => [ "header_size" => 257 "request_size" => 307 "total_time" => 1.017494 "namelookup_time" => 0.003088 "connect_time" => 0.018065 "pretransfer_time" => 0.086317 "size_upload" => 2382.0 "size_download" => 1457.0 "speed_download" => 1431.0 "speed_upload" => 2341.0 "download_content_length" => 1457.0 "upload_content_length" => 2382.0 "starttransfer_time" => 0.086414 "primary_ip" => "195.252.129.217" "primary_port" => 443 "local_ip" => "172.19.0.5" "local_port" => 47256 "http_version" => 3 "protocol" => 2 "scheme" => "HTTPS" "appconnect_time_us" => 86054 "connect_time_us" => 18065 "namelookup_time_us" => 3088 "pretransfer_time_us" => 86317 "starttransfer_time_us" => 86414 "total_time_us" => 1017494 "effective_method" => "POST" "capath" => "/etc/ssl/certs" "cainfo" => "/etc/ssl/certs/ca-certificates.crt" "start_time" => 1770220154.29 "original_url" => "https://app.eurosoft.net/esConnectMetaB2/V1/Meta/Search" "pause_handler" => Closure(float $duration) {#20056 : "Symfony\Component\HttpClient\Response\CurlResponse" : { : CurlHandle {#20319 …} : Symfony\Component\HttpClient\Internal\CurlClientState {#20259 …} : -9223372036854775808 } } "debug" => """ * Trying 195.252.129.217:443...\n * Connected to app.eurosoft.net (195.252.129.217) port 443 (#0)\n * ALPN: offers h2,http/1.1\n * CAfile: /etc/ssl/certs/ca-certificates.crt\n * CApath: /etc/ssl/certs\n * SSL connection using TLSv1.2 / ECDHE-RSA-AES256-GCM-SHA384\n * ALPN: server accepted h2\n * Server certificate:\n * subject: CN=app.eurosoft.net\n * start date: Feb 4 14:00:09 2026 GMT\n * expire date: May 5 14:00:08 2026 GMT\n * subjectAltName: host "app.eurosoft.net" matched cert's "app.eurosoft.net"\n * issuer: C=US; O=Let's Encrypt; CN=R12\n * SSL certificate verify ok.\n * using HTTP/2\n * h2h3 [:method: POST]\n * h2h3 [:path: /esConnectMetaB2/V1/Meta/Search]\n * h2h3 [:scheme: https]\n * h2h3 [:authority: app.eurosoft.net]\n * h2h3 [content-type: application/json]\n * h2h3 [es-sessionid: f65b3fa85e7fecee979d09bf95672c5f]\n * h2h3 [accept: */*]\n * h2h3 [authorization: Basic SGF1cHRWZXJsYWcwMTpZMChyJEYvaWFkYTY=]\n * h2h3 [user-agent: Symfony HttpClient (Curl)]\n * h2h3 [accept-encoding: gzip]\n * h2h3 [content-length: 2382]\n * Using Stream ID: 1 (easy handle 0x574a04fdd800)\n > POST /esConnectMetaB2/V1/Meta/Search HTTP/2\r\n Host: app.eurosoft.net\r\n content-type: application/json\r\n es-sessionid: f65b3fa85e7fecee979d09bf95672c5f\r\n accept: */*\r\n authorization: Basic SGF1cHRWZXJsYWcwMTpZMChyJEYvaWFkYTY=\r\n user-agent: Symfony HttpClient (Curl)\r\n accept-encoding: gzip\r\n content-length: 2382\r\n \r\n * We are completely uploaded and fine\n < HTTP/2 200 \r\n < cache-control: no-cache\r\n < pragma: no-cache\r\n < content-length: 1457\r\n < content-type: application/json; charset=utf-8\r\n < expires: -1\r\n < server: Microsoft-IIS/10.0\r\n < x-aspnet-version: 4.0.30319\r\n < x-powered-by: ASP.NET\r\n < date: Wed, 04 Feb 2026 15:49:15 GMT\r\n < \r\n """ ] "url" => "https://app.eurosoft.net/esConnectMetaB2/V1/Meta/Search" "response_headers" => [ "HTTP/2 200 " "cache-control: no-cache" "pragma: no-cache" "content-length: 1457" "content-type: application/json; charset=utf-8" "expires: -1" "server: Microsoft-IIS/10.0" "x-aspnet-version: 4.0.30319" "x-powered-by: ASP.NET" "date: Wed, 04 Feb 2026 15:49:15 GMT" ] "response_json" => [ "$type" => "eurosoft.esMetaFoundation.esMetaSearchResult, eurosoft.esMetaFoundation" "Items" => [ "$type" => "System.Collections.Generic.List`1[[eurosoft.esMetaCatalog.esMetaData.esMetaItem, eurosoft.esMetaCatalog.esMetaData]], mscorlib" "$values" => [] ] "FacetFields" => [ "$type" => "System.Collections.Generic.Dictionary`2[[System.String, mscorlib],[System.Collections.Generic.ICollection`1[[System.Collections.Generic.KeyValuePair`2[[System.String, mscorlib],[System.Int32, mscorlib]], mscorlib]], mscorlib]], mscorlib" ] "NumFound" => 0 "Start" => 0 "MaxScore" => null "Status" => 0 "QTime" => 898 "Params" => null "StatResult" => [ "$type" => "System.Collections.Generic.Dictionary`2[[System.String, mscorlib],[eurosoft.esMetaFoundation.esMetaSearchStatResult, eurosoft.esMetaFoundation]], mscorlib" "EAN" => [ "$type" => "eurosoft.esMetaFoundation.esMetaSearchStatResult, eurosoft.esMetaFoundation" "Min" => null "Max" => null "Sum" => null "Count" => 0 "Missing" => 0 "Cardinality" => 0 "SumOfSquares" => null "Mean" => null "StdDev" => null "FacetResults" => [ "$type" => "System.Collections.Generic.Dictionary`2[[System.String, mscorlib],[System.Collections.Generic.Dictionary`2[[System.String, mscorlib],[eurosoft.esMetaFoundation.esMetaSearchStatResult, eurosoft.esMetaFoundation]], mscorlib]], mscorlib" ] ] ] ] ] |
|
| POST | Search | |
|---|---|---|
| Request options | [ "body" => "{"$type":"eurosoft.esMetaFoundation.esMetaSearch, eurosoft.esMetaFoundation","Query":{"$type":"eurosoft.esMetaFoundation.esMetaQueryByInList, eurosoft.esMetaFoundation","FieldName":"id","List":{"$type":"System.Collections.Generic.List`1[[System.String, mscorlib]], mscorlib","$values":["BZ@24381718"]},"Quoted":false},"QueryOptions":{"$type":"eurosoft.esMetaFoundation.esMetaQueryOptions, eurosoft.esMetaFoundation","OrderBy":{"$type":"System.Collections.Generic.List`1[[eurosoft.esMetaFoundation.esMetaSort, eurosoft.esMetaFoundation]], mscorlib","$values":[]},"ReturnNumFound":true,"StatisticFields":{"$type":"System.Collections.Generic.List`1[[System.String, mscorlib]], mscorlib","$values":[]},"Start":0,"Rows":25,"Facet":{"$type":"eurosoft.esMetaFoundation.esMetaFacetParameter, eurosoft.esMetaFoundation","Queries":{"$type":"System.Collections.Generic.List`1[[eurosoft.esMetaFoundation.IMetaFacetQuery, eurosoft.esMetaFoundation]], mscorlib","$values":[]},"Sort":true,"Limit":100,"Offset":0,"MinCount":0,"Missing":false},"FilterQueries":{"$type":"System.Collections.Generic.List`1[[eurosoft.esMetaFoundation.IMetaQuery, eurosoft.esMetaFoundation]], mscorlib","$values":[]},"ExtraParams":{"$type":"System.Collections.Generic.Dictionary`2[[System.String, mscorlib],[System.String, mscorlib]], mscorlib"}},"CatalogSearchObject":{"$type":"eurosoft.esMetaFoundation.esMetaCatalogSearchObject, eurosoft.esMetaFoundation","Catalogs":{"$type":"System.Collections.Generic.List`1[[eurosoft.esMetaFoundation.esMetaCatalog, eurosoft.esMetaFoundation]], mscorlib","$values":[{"$type":"eurosoft.esMetaFoundation.esMetaCatalog, eurosoft.esMetaFoundation","CatalogID":32,"CatalogName":"","IsUserCatalog":false},{"$type":"eurosoft.esMetaFoundation.esMetaCatalog, eurosoft.esMetaFoundation","CatalogID":31,"CatalogName":"","IsUserCatalog":false,"UseReferenceCatalog":true,"ReferenceCatalogID":8,"ReferenceCatalogName":"","ReferenceIsUserCatalog":false,"References":{"$type":"System.Collections.Generic.List`1[[System.String, mscorlib]], mscorlib","$values":["MEDIA","TEXT"]}},{"$type":"eurosoft.esMetaFoundation.esMetaCatalog, eurosoft.esMetaFoundation","CatalogID":1,"CatalogName":"haupt_verlag","IsUserCatalog":true}]},"Behaviour":1},"ConvertCoverUrls":true}" "headers" => [ "Content-Type" => "application/json" ] ] |
|
| Response |
200
[ "info" => [ "header_size" => 258 "request_size" => 307 "total_time" => 0.99498 "namelookup_time" => 0.000214 "pretransfer_time" => 0.000368 "size_upload" => 2248.0 "size_download" => 29694.0 "speed_download" => 29843.0 "speed_upload" => 2259.0 "download_content_length" => 29694.0 "upload_content_length" => 2248.0 "starttransfer_time" => 0.000393 "primary_ip" => "195.252.129.217" "primary_port" => 443 "local_ip" => "172.19.0.5" "local_port" => 47256 "http_version" => 3 "protocol" => 2 "scheme" => "HTTPS" "namelookup_time_us" => 214 "pretransfer_time_us" => 368 "starttransfer_time_us" => 393 "total_time_us" => 994980 "effective_method" => "POST" "capath" => "/etc/ssl/certs" "cainfo" => "/etc/ssl/certs/ca-certificates.crt" "start_time" => 1770220155.3129 "original_url" => "https://app.eurosoft.net/esConnectMetaB2/V1/Meta/Search" "pause_handler" => Closure(float $duration) {#19738 : "Symfony\Component\HttpClient\Response\CurlResponse" : { : CurlHandle {#19742 …} : Symfony\Component\HttpClient\Internal\CurlClientState {#20259 …} : -9223372036854775795 } } "debug" => """ * Found bundle for host: 0x574a0502ce30 [can multiplex]\n * Re-using existing connection #0 with host app.eurosoft.net\n * h2h3 [:method: POST]\n * h2h3 [:path: /esConnectMetaB2/V1/Meta/Search]\n * h2h3 [:scheme: https]\n * h2h3 [:authority: app.eurosoft.net]\n * h2h3 [content-type: application/json]\n * h2h3 [es-sessionid: f65b3fa85e7fecee979d09bf95672c5f]\n * h2h3 [accept: */*]\n * h2h3 [authorization: Basic SGF1cHRWZXJsYWcwMTpZMChyJEYvaWFkYTY=]\n * h2h3 [user-agent: Symfony HttpClient (Curl)]\n * h2h3 [accept-encoding: gzip]\n * h2h3 [content-length: 2248]\n * Using Stream ID: 3 (easy handle 0x574a04ff7aa0)\n > POST /esConnectMetaB2/V1/Meta/Search HTTP/2\r\n Host: app.eurosoft.net\r\n content-type: application/json\r\n es-sessionid: f65b3fa85e7fecee979d09bf95672c5f\r\n accept: */*\r\n authorization: Basic SGF1cHRWZXJsYWcwMTpZMChyJEYvaWFkYTY=\r\n user-agent: Symfony HttpClient (Curl)\r\n accept-encoding: gzip\r\n content-length: 2248\r\n \r\n * We are completely uploaded and fine\n < HTTP/2 200 \r\n < cache-control: no-cache\r\n < pragma: no-cache\r\n < content-length: 29694\r\n < content-type: application/json; charset=utf-8\r\n < expires: -1\r\n < server: Microsoft-IIS/10.0\r\n < x-aspnet-version: 4.0.30319\r\n < x-powered-by: ASP.NET\r\n < date: Wed, 04 Feb 2026 15:49:16 GMT\r\n < \r\n """ ] "url" => "https://app.eurosoft.net/esConnectMetaB2/V1/Meta/Search" "response_headers" => [ "HTTP/2 200 " "cache-control: no-cache" "pragma: no-cache" "content-length: 29694" "content-type: application/json; charset=utf-8" "expires: -1" "server: Microsoft-IIS/10.0" "x-aspnet-version: 4.0.30319" "x-powered-by: ASP.NET" "date: Wed, 04 Feb 2026 15:49:16 GMT" ] "response_json" => [ "$type" => "eurosoft.esMetaFoundation.esMetaSearchResult, eurosoft.esMetaFoundation" "Items" => [ "$type" => "System.Collections.Generic.List`1[[eurosoft.esMetaCatalog.esMetaData.esMetaItem, eurosoft.esMetaCatalog.esMetaData]], mscorlib" "$values" => [ [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaItem, eurosoft.esMetaCatalog.esMetaData" "WasCalculated" => true "XmlHash" => null "ParentAppID" => null "Amount" => 1.0 "GroupSequence" => 0 "MetaItemID" => 0 "CatalogVariations" => [ "$type" => "System.Collections.Generic.Dictionary`2[[System.String, mscorlib],[System.String, mscorlib]], mscorlib" ] "Scores" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaScores, eurosoft.esMetaCatalog.esMetaData" "$values" => [ [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaScore, eurosoft.esMetaCatalog.esMetaData" "Source" => 1 "Score" => 0.5 ] ] ] "IsLoaded" => true "CatalogSupplierOrderID" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaOrderID, eurosoft.esMetaCatalog.esMetaData" "Type" => 5 "UnitQuantity" => null "OrderQuantity" => 0.0 "OrderNr" => "24381718" "IsMainOrderNumber" => false "IsManufacturerOrderNumber" => false "ValidForProductform" => 0 "ValidForMediaFormat" => 0 ] "CompleteOrderIDs" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaOrderIDs, eurosoft.esMetaCatalog.esMetaData" "$values" => [ [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaOrderID, eurosoft.esMetaCatalog.esMetaData" "Type" => 5 "UnitQuantity" => null "OrderQuantity" => 0.0 "OrderNr" => "978-3-638-03194-3" "IsMainOrderNumber" => false "IsManufacturerOrderNumber" => false "ValidForProductform" => 0 "ValidForMediaFormat" => 0 ] [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaOrderID, eurosoft.esMetaCatalog.esMetaData" "Type" => 3 "UnitQuantity" => null "OrderQuantity" => 0.0 "OrderNr" => "9783638031943" "IsMainOrderNumber" => false "IsManufacturerOrderNumber" => false "ValidForProductform" => 0 "ValidForMediaFormat" => 0 ] [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaOrderID, eurosoft.esMetaCatalog.esMetaData" "Type" => 1 "UnitQuantity" => null "OrderQuantity" => 0.0 "OrderNr" => "3638031942" "IsMainOrderNumber" => false "IsManufacturerOrderNumber" => false "ValidForProductform" => 0 "ValidForMediaFormat" => 0 ] [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaOrderID, eurosoft.esMetaCatalog.esMetaData" "Type" => 5 "UnitQuantity" => null "OrderQuantity" => 0.0 "OrderNr" => "24381718" "IsMainOrderNumber" => false "IsManufacturerOrderNumber" => false "ValidForProductform" => 0 "ValidForMediaFormat" => 0 ] ] ] "PrimaryISBN" => "3638031942" "PrimaryEAN" => "9783638031943" "Catalog" => "BZ" "SubCatalogs" => [ "$type" => "System.Collections.Generic.List`1[[System.String, mscorlib]], mscorlib" "$values" => [ "BZDL" ] ] "MetaCustomerIDs" => [ "$type" => "System.Collections.Generic.List`1[[System.Int32, mscorlib]], mscorlib" "$values" => [] ] "ProductCloudID" => null "ForeignReference" => "24381718" "ERPPrimaryKey" => null "StockInfos" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaStocks, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "Praeferenz" => null "Relevanz" => 0.0 "SellingState" => 2 "SellingStateNote" => null "ProductForm" => 25 "ProductFormOrgCode" => "DG" "Coverlink" => null "TaxPercent" => 0.0 "Weight" => 0 "ItemState" => 4 "Created" => "0001-01-01T00:00:00" "PublishingDate" => "2008-04-04T00:00:00" "UnpublishingDate" => "0001-01-01T00:00:00" "ProductionCountry_ISO3166_1" => "DE" "NumberOfPieces" => 1 "Texts" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaTexts, eurosoft.esMetaCatalog.esMetaData" "$values" => [ [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaText, eurosoft.esMetaCatalog.esMetaData" "TextType" => 14 "Text" => "Studienarbeit aus dem Jahr 2005 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Duale Hochschule Baden Württemberg Mosbach, Sprache: Deutsch, Abstract: Gemäß der Verordnung 1606/2002 der Europäischen Union vom 19.07.2002 müssen alle Unternehmen, welche mit ihren Aktien oder Unternehmensanleihen an einer Börse innerhalb der Europäischen Union notiert sind, ihre Konzernabschlüsse ab dem 01.01.2005 nach IAS/IFRS (International Accounting Standards/International Financial Reporting Standards) Richtlinien aufstellen. Ziel dieser Studienarbeit ist es einen kurzen und prägnanten Einblick in die Grundzüge der internationalen Rechnungslegung nach IAS/IFRS zu geben sowie diese mit der dazu divergierenden Rechnungslegung nach deutschem Handelsrecht zu vergleichen. Nach Erläuterung der Gründe für die zunehmende Relevanz einer international einheitlichen Rechnungslegung folgt ein grundlegender Vergleich der beiden Rechnungslegungssysteme im Hinblick auf allgemeine Unterschiede und die jeweiligen Grundsätze, um den Einstieg in die Thematik zu gewährleisten. Im Zuge der Vertiefung werden dann einige Posten der Bilanz detailliert im Hinblick auf ihre Bilanzierung und Bewertung, mit dem Ziel der Konkretisierung von Differenzen zwischen IAS/IFRS und HGB analysiert. Diese Postenanalyse soll ebenfalls die unterschiedlichen Auswirkungen auf das Unternehmensergebnis visualisieren. 15 DAX-Unternehmen stellen in diesem Jahr ihre Rechnungslegung um, die restlichen bilanzieren bereits nach IFRS oder dem vergleichbaren US-Standard GAAP (Generally Accepted Accounting Principles). Insgesamt müssen 7.000 Unternehmen nun nach IFRS bilanzieren. Der DAX-Durchschnitt wird durch diese Umstellung um ca. 10 Prozent steigen (siehe Anhang 2). Bisher nach US-GAAP bilanzierende Unternehmen müssen erst für Geschäftsjahre, die nach dem 31.12.2006 beginnen, ihren Abschluss nach IAS/IFRS-Richtlinien aufstellen. Auf eine detaillierte Betrachtung der historischen Entwicklung sowie des Aufbaus der IAS/IFRS wird im Rahmen dieser Studienarbeit verzichtet. Zur Vertiefung werden jedoch einige Informationen diesbezüglich in Anhang 1 zur Verfügung gestellt." ] [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaText, eurosoft.esMetaCatalog.esMetaData" "TextType" => 10 "Text" => "Studienarbeit aus dem Jahr 2005 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Duale Hochschule Baden Württemberg Mosbach, Sprache: Deutsch, Abstract: Gemäß der Verordnung 1606/2002 der Europäischen Union vom 19.07.2002 müssen alle Unternehmen, welche mit ihren Aktien oder Unternehmensanleihen an einer Börse innerhalb der Europäischen Union notiert sind, ihre Konzernabschlüsse ab dem 01.01.2005 nach IAS/IFRS (International Accounting Standards/International Financial Reporting Standards) Richtlinien aufstellen. Ziel dieser Studienarbeit ist es einen kurzen und prägnanten Einblick in die Grundzüge der internationalen Rechnungslegung nach IAS/IFRS zu geben sowie diese mit der dazu divergierenden Rechnungslegung nach deutschem Handelsrecht zu vergleichen. Nach Erläuterung der Gründe für die zunehmende Relevanz einer international einheitlichen Rechnungslegung folgt ein grundlegender Vergleich der beiden Rechnungslegungssysteme im Hinblick auf allgemeine Unterschiede und die jeweiligen Grundsätze, um den Einstieg in die Thematik zu gewährleisten. Im Zuge der Vertiefung werden dann einige Posten der Bilanz detailliert im Hinblick auf ihre Bilanzierung und Bewertung, mit dem Ziel der Konkretisierung von Differenzen zwischen IAS/IFRS und HGB analysiert. Diese Postenanalyse soll ebenfalls die unterschiedlichen Auswirkungen auf das Unternehmensergebnis visualisieren. 15 DAX-Unternehmen stellen in diesem Jahr ihre Rechnungslegung um, die restlichen bilanzieren bereits nach IFRS oder dem vergleichbaren US-Standard GAAP (Generally Accepted Accounting Principles). Insgesamt müssen 7.000 Unternehmen nun nach IFRS bilanzieren. Der DAX-Durchschnitt wird durch diese Umstellung um ca. 10 Prozent steigen (siehe Anhang 2). Bisher nach US-GAAP bilanzierende Unternehmen müssen erst für Geschäftsjahre, die nach dem 31.12.2006 beginnen, ihren Abschluss nach IAS/IFRS-Richtlinien aufstellen. Auf eine detaillierte Betrachtung der historischen Entwicklung sowie des Aufbaus der IAS/IFRS wird im Rahmen dieser Studienarbeit verzichtet. Zur Vertiefung werden jedoch einige Informationen diesbezüglich in Anhang 1 zur Verfügung gestellt." ] ] ] "Prices" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaPrices, eurosoft.esMetaCatalog.esMetaData" "$values" => [ [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaPrice, eurosoft.esMetaCatalog.esMetaData" "PriceType" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaPriceType, eurosoft.esMetaCatalog.esMetaData" "PriceType" => 4 "IsFixedPrice" => false "PriceTypeDescription" => null ] "Currency_ISO4217" => "CHF" "ValidForCountry_ISO3166_1" => "CH" "Value" => 19.0 "PriceUnit" => 1.0 "PriceName" => null "PriceHint" => "Formel: PREIS+1" "TaxPercent" => 0.0 "TaxType" => 1 "ValidFrom" => "0001-01-01T00:00:00" "ValidTo" => "0001-01-01T00:00:00" "UnitPriceText" => null "PriceParts" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaPriceParts, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "PriceBoardEntries" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaPriceBoardEntries, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "HasPriceParts" => false "HasPriceParts_WithDifferentMwst" => false ] ] ] "ZsPricePartInfos" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaZsPricePartInfos, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "HasPriceParts" => false "HasPriceParts_WithDifferentMwst" => false "TechInfos" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaTechInfos, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "Medias" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaMedias, eurosoft.esMetaCatalog.esMetaData" "$values" => [ [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaMedia, eurosoft.esMetaCatalog.esMetaData" "ParentID" => 0 "Type" => 4 "Format" => 2 "LinkType" => 1 "Link" => "https://media.eurosoft.net/CHSBZCOP0324381718.jpg" "LocalPath" => null "AuthHeader" => null "Size" => "Medium" "TypeDetail" => "Standard" "NoExtensionCheck" => true "Width" => 0 "Height" => 180 "IsImageNoExtensionCheck" => true "IsImage" => true "OrderString" => null ] ] ] "Hierarchicals" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaHierarchicals, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "Categories" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaCategories, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "Series" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaSeries, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "Propertys" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaPropertys, eurosoft.esMetaCatalog.esMetaData" "$values" => [ [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaProperty, eurosoft.esMetaCatalog.esMetaData" "PropertyType" => 26 "AdditionalInfo" => null "Content" => "German" ] [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaProperty, eurosoft.esMetaCatalog.esMetaData" "PropertyType" => 9 "AdditionalInfo" => null "Content" => "Sozialwissenschaften, Recht, Wirtschaft" ] [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaProperty, eurosoft.esMetaCatalog.esMetaData" "PropertyType" => 30 "AdditionalInfo" => null "Content" => "Betriebswirtschaft" ] [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaProperty, eurosoft.esMetaCatalog.esMetaData" "PropertyType" => 20 "AdditionalInfo" => null "Content" => "Wirtschaft" ] [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaProperty, eurosoft.esMetaCatalog.esMetaData" "PropertyType" => 6 "AdditionalInfo" => null "Content" => "Nonbooks" ] ] ] "Suppliers" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaSuppliers, eurosoft.esMetaCatalog.esMetaData" "$values" => [ [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaSupplier, eurosoft.esMetaCatalog.esMetaData" "State" => 0 "cImportJob" => 0 "Catalog" => null "ForeignReference" => null "EurosoftNumber" => "@" "WasHandled" => false "Name" => "BZ" "Beschreibung" => null "Region" => null "SupplierType" => 14 "EurosoftSupplierID" => 26 "Medias" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaMedias, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "Identifications" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaSupplierIDs, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "SupplierInfos" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaSupplierInfos, eurosoft.esMetaCatalog.esMetaData" "$values" => [ [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaSupplierInfo, eurosoft.esMetaCatalog.esMetaData" "OrderIDs" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaOrderIDs, eurosoft.esMetaCatalog.esMetaData" "$values" => [ [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaOrderID, eurosoft.esMetaCatalog.esMetaData" "Type" => 5 "UnitQuantity" => null "OrderQuantity" => 0.0 "OrderNr" => "24381718" "IsMainOrderNumber" => false "IsManufacturerOrderNumber" => false "ValidForProductform" => 0 "ValidForMediaFormat" => 0 ] ] ] "Discount" => 0.0 "DiscountInfo" => null "PurchasePrice" => 0.0 "DiscountGroupKey" => null "DiscountGroupName" => null "PurchaseConditions" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaPurchaseConditions, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "ContainedItemQuantity" => 1 "Stock" => 0 "ProductAvailability" => 5 "AvailabilityCode" => null "AvailabilityText" => null "AvailabilityDate" => "0001-01-01T00:00:00" "Returnable" => false ] [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaSupplierInfo, eurosoft.esMetaCatalog.esMetaData" "OrderIDs" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaOrderIDs, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "Discount" => 15.0 "DiscountInfo" => null "PurchasePrice" => 0.0 "DiscountGroupKey" => null "DiscountGroupName" => null "PurchaseConditions" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaPurchaseConditions, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "ContainedItemQuantity" => 1 "Stock" => 0 "ProductAvailability" => 25 "AvailabilityCode" => null "AvailabilityText" => null "AvailabilityDate" => "0001-01-01T00:00:00" "Returnable" => false ] ] ] "Straße" => null "Ort" => null "Postleitzahl" => null "Landeskennzeichen" => null "Telefonnummer" => null "Faxnummer" => null "Homepage" => null "Email" => null "Verlagsgruppe" => null "Distribution" => null "AdressInfoSet" => false "Key" => 0 "LkzPlzOrtInfo" => "" "EmailLink" => "" "PhoneInfo" => "" "IDInfo" => "" ] [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaSupplier, eurosoft.esMetaCatalog.esMetaData" "State" => 0 "cImportJob" => 0 "Catalog" => null "ForeignReference" => null "EurosoftNumber" => "@" "WasHandled" => false "Name" => "" "Beschreibung" => null "Region" => null "SupplierType" => 16 "EurosoftSupplierID" => 0 "Medias" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaMedias, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "Identifications" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaSupplierIDs, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "SupplierInfos" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaSupplierInfos, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "Straße" => null "Ort" => null "Postleitzahl" => null "Landeskennzeichen" => null "Telefonnummer" => null "Faxnummer" => null "Homepage" => null "Email" => null "Verlagsgruppe" => null "Distribution" => null "AdressInfoSet" => false "Key" => 0 "LkzPlzOrtInfo" => "" "EmailLink" => "" "PhoneInfo" => "" "IDInfo" => "" ] [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaSupplier, eurosoft.esMetaCatalog.esMetaData" "State" => 0 "cImportJob" => 0 "Catalog" => null "ForeignReference" => null "EurosoftNumber" => "@" "WasHandled" => false "Name" => "GRIN Verlag" "Beschreibung" => null "Region" => null "SupplierType" => 1 "EurosoftSupplierID" => 0 "Medias" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaMedias, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "Identifications" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaSupplierIDs, eurosoft.esMetaCatalog.esMetaData" "$values" => [ [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaSupplierID, eurosoft.esMetaCatalog.esMetaData" "Type" => 18 "Name" => "1198555" ] ] ] "SupplierInfos" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaSupplierInfos, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "Straße" => null "Ort" => null "Postleitzahl" => null "Landeskennzeichen" => null "Telefonnummer" => null "Faxnummer" => null "Homepage" => null "Email" => null "Verlagsgruppe" => null "Distribution" => null "AdressInfoSet" => false "Key" => 0 "LkzPlzOrtInfo" => "" "EmailLink" => "" "PhoneInfo" => "" "IDInfo" => "[BZ] 1198555" ] ] ] "SupplierAdressWasLoaded" => false "AlternateCatItems" => [ "$type" => "System.Collections.Generic.List`1[[eurosoft.esMetaCatalog.esMetaData.esMetaItem, eurosoft.esMetaCatalog.esMetaData]], mscorlib" "$values" => [] ] "Variations" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaProductVariations, eurosoft.esMetaCatalog.esMetaData" "$values" => [ [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaProductVariation, eurosoft.esMetaCatalog.esMetaData" "Type" => 25 ] ] ] "OrderIDs" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaOrderIDs, eurosoft.esMetaCatalog.esMetaData" "$values" => [ [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaOrderID, eurosoft.esMetaCatalog.esMetaData" "Type" => 5 "UnitQuantity" => null "OrderQuantity" => 0.0 "OrderNr" => "978-3-638-03194-3" "IsMainOrderNumber" => false "IsManufacturerOrderNumber" => false "ValidForProductform" => 0 "ValidForMediaFormat" => 0 ] [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaOrderID, eurosoft.esMetaCatalog.esMetaData" "Type" => 3 "UnitQuantity" => null "OrderQuantity" => 0.0 "OrderNr" => "9783638031943" "IsMainOrderNumber" => false "IsManufacturerOrderNumber" => false "ValidForProductform" => 0 "ValidForMediaFormat" => 0 ] [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaOrderID, eurosoft.esMetaCatalog.esMetaData" "Type" => 1 "UnitQuantity" => null "OrderQuantity" => 0.0 "OrderNr" => "3638031942" "IsMainOrderNumber" => false "IsManufacturerOrderNumber" => false "ValidForProductform" => 0 "ValidForMediaFormat" => 0 ] ] ] "RelatedProducts" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaRelatedProducts, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "Classifications" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaClassifications, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "Persons" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaPersons, eurosoft.esMetaCatalog.esMetaData" "$values" => [ [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaPerson, eurosoft.esMetaCatalog.esMetaData" "PersonType" => 2 "Name" => "Meyer, Sebastian" "Vorname" => null "Nachname" => null "Identifier" => null "BiographicalNote" => null "Sequence" => 1 ] ] ] "Tracks" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.Tracks, eurosoft.esMetaCatalog.esMetaData" "$values" => [] ] "cDate" => "0001-01-01T00:00:00" "cImportJob" => 0 "Length" => 0 "Width" => 0 "Height" => 0 "Name" => "Ein Vergleich der Rechnungslegung nach HGB und IFRS/IAS" "Name2" => "" "ProductGroup" => null "ProductGroupDescription" => null "NumberOfPages" => 0 "DisplayInfos" => [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaDisplayInfos, eurosoft.esMetaCatalog.esMetaData" "$values" => [ [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaDisplayInfo, eurosoft.esMetaCatalog.esMetaData" "Type" => "Benachrichtigungstyp" "Content" => "Notification confirmed on publication" ] [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaDisplayInfo, eurosoft.esMetaCatalog.esMetaData" "Type" => "Format" "Content" => "029" ] [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaDisplayInfo, eurosoft.esMetaCatalog.esMetaData" "Type" => "Kurztitel" "Content" => "Meyer S: Ein Vergleich der Rechnungslegung nach HGB und IFRS/IAS" ] [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaDisplayInfo, eurosoft.esMetaCatalog.esMetaData" "Type" => "Auflagentext" "Content" => "1. Auflage" ] [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaDisplayInfo, eurosoft.esMetaCatalog.esMetaData" "Type" => "Seitenanzahl" "Content" => "35" ] [ "$type" => "eurosoft.esMetaCatalog.esMetaData.esMetaDisplayInfo, eurosoft.esMetaCatalog.esMetaData" "Type" => "BZ-Produktform" "Content" => "Adobe Digital Editions" ] ] ] "WSGNeu_WarengruppenIdxPlusNr" => "9783" "ProductFormClass" => 3 "EurosoftNumber" => "BZ@24381718" "PrimaryCoverlink" => "https://media.eurosoft.net/CHSBZCOP0324381718.jpg" "Nachfolger" => null "PersonsAsText" => "Meyer, Sebastian" "ContentAmount" => 0.0 "UnitOfMeasure" => null "BaseQuantity" => 0.0 ] ] ] "FacetFields" => [ "$type" => "System.Collections.Generic.Dictionary`2[[System.String, mscorlib],[System.Collections.Generic.ICollection`1[[System.Collections.Generic.KeyValuePair`2[[System.String, mscorlib],[System.Int32, mscorlib]], mscorlib]], mscorlib]], mscorlib" ] "NumFound" => 1 "Start" => 0 "MaxScore" => null "Status" => 0 "QTime" => 913 "Params" => null "StatResult" => [ "$type" => "System.Collections.Generic.Dictionary`2[[System.String, mscorlib],[eurosoft.esMetaFoundation.esMetaSearchStatResult, eurosoft.esMetaFoundation]], mscorlib" "EAN" => [ "$type" => "eurosoft.esMetaFoundation.esMetaSearchStatResult, eurosoft.esMetaFoundation" "Min" => null "Max" => null "Sum" => null "Count" => 0 "Missing" => 0 "Cardinality" => 1 "SumOfSquares" => null "Mean" => null "StdDev" => null "FacetResults" => [ "$type" => "System.Collections.Generic.Dictionary`2[[System.String, mscorlib],[System.Collections.Generic.Dictionary`2[[System.String, mscorlib],[eurosoft.esMetaFoundation.esMetaSearchStatResult, eurosoft.esMetaFoundation]], mscorlib]], mscorlib" ] ] ] ] ] |
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