The following content has been added at finexpert:

Quarterly finexpert Report

The finexpert Report will be offered every quarter. Being the only objective, market based, regularly published and free accessible industry data finexpert industry multiples and betas have become an important information source for market participants. In the quarterly update our tables of current multiples and beta estimates will be combined with comments and graphs on the most recent developments of this market data.
Additionally the quarterly market update will contain information on recent transactions and exits in the PE sector in Germany and Worldwide; this data are collected from a special PE transaction database at the chair for financial management @ HHL which is based on ZEPHYR.  
Finally our update will pick one particular scientific point of interest and give a short comment on most recent developments in the academic discussion on this field. >more if you are a member and logged in 

Note on Accounting for the Impairment of Assets under IFRS 

Henning Zülch | Lena Siggelkow
IAS 36: Impairment of Assets (rev. 2004) contains accounting rules for the recognition of impairment losses. As the overriding principle of the International Financial Reporting Standards is to provide a true and fair view of the financial position, performance and changes in financial position of enterprises, the objective of IAS 36 is to ensure that assets are not carried at an amount above the amount that can be recovered through use or sale of the asset. Therefore IAS 36 contains detailed rules on when to test assets for impairment and how these tests have to be conducted. There still remain some areas where the standard leaves room for discretion, thus IAS 36 is often linked to earnings management. The aim of this note is to describe the rules of IAS 36 and identify those areas where they leave room for earnings management. (November 25, 2011) >more if you are a member and logged in

Ernst & Young

SECURING A MORE VALUABLE CARVE-OUT - THE ROLE OF TAX PLANNING 

Nine issues to consider when planning a carve-out. >more

Latham & Watkins

THE LIMITS OF CONTROL: PRIVATE FUNDS AND THE
LARGE TRADER RULE

SEC will assign an identification number to large traders and there will be monitoring to the ultimate owner up the chain. >more

Roland Berger

HERAUSFORDERUNGEN FÜR UNTERNEHMEN IN DER WACHSTUMS-FINANZIERUNG IM AKTUELLEN MARKTUMFELD

Growth-Financing Challenges for Companies in the Current Market Environment (in German). >more

Ernst & Young

SIZE MATTERS IN WORKING CAPITAL

A comparison of the flexibility in working capital between large companies and SMEs. >more

Ernst & Young

FINANCIAL SERVICES NEWSTICKER

Current topics regarding regulatory law, national and international accounting, auditing, taxation and legislation / case law. >more

We added Conferences and Seminars:

CCrA – Certified Credit Analyst
Start February 16, 2012 in Frankfurt >more

7. DVFA-Immobilien-Konferenz
February 27/28, 2012 in Frankfurt >more

CeFM - Certified Financial Manager | EFA - European Financial Advisor
Start March 1, 2012 in Frankfurt >more

CIIA - Certified International Investment Analyst
Start March 1, 2012 in Frankfurt >more

5th Life Science Conference
May 8, 2012 in Frankfurt >more

DVFA-Symposium Banken 
June 20, 2012 in Frankfurt >more

The End of Chimerica

Niall Ferguson and Moritz Schularick
SSRN Working Paper 2009
For the better part of the past decade, the world economy has been dominated by a world economic order that combined Chinese export-led development with US over-consumption. The financial crisis of 2007-2009 likely marks the beginning of the end of the Chimerican relationship. >more

The End of Chimerica: Amicable Divorce or Currency War?

Niall Ferguson and William Ziegler
Before the Committee on Ways and Means U.S. House of Representatives
Additional information from the testimony in front of the House of Representatives >more