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Bewertungseinheiten nach HGB - Kritische Wurdigung des 254 HGB (German, Paperback, 1. Aufl. 2016) Loot Price: R1,294
Discovery Miles 12 940
Repayment Terms: R121 pm x 12*
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Bewertungseinheiten nach HGB - Kritische Wurdigung des 254 HGB (German, Paperback, 1. Aufl. 2016): Astrid Schuler

Bewertungseinheiten nach HGB - Kritische Wurdigung des 254 HGB (German, Paperback, 1. Aufl. 2016)

Astrid Schuler

Series: BestMasters

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Loot Price R1,294 Discovery Miles 12 940 | Repayment Terms: R121 pm x 12*

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Astrid Schuler analysiert die Auswirkungen des, im Rahmen des BilMoG neuformulierten, 254 HGB auf die Zwecke der handelsrechtlichen Rechnungslegung. Dabei zeigt die Autorin, dass das Ziel des Gesetzgebers, eine wirtschaftlich sachgerechtere Darstellung von Sicherungsbeziehungen bei gleichzeitiger Erhoehung des Informationsniveaus, mit der kodifizierten Regelung nur bedingt erreicht werden kann. Die traditionell prinzipienorientierte Ausgestaltung des 254 HGB macht die neue Regelung auslegungsbedurftig, ermoeglicht bilanzpolitische Gestaltungsspielraume und fuhrt, gerade auf Grund der Komplexitat dieses Themenfeldes, zu einer Vielzahl von Fragen zur Anwendung und Auslegung der neuen Rechtsnorm.

General

Imprint: Springer Gabler
Country of origin: Germany
Series: BestMasters
Release date: December 2015
First published: 2016
Authors: Astrid Schuler
Dimensions: 210 x 148 x 7mm (L x W x T)
Format: Paperback
Pages: 92
Edition: 1. Aufl. 2016
ISBN-13: 978-3-658-12044-3
Languages: German
Categories: Books > Business & Economics > Finance & accounting > Accounting > Management accounting
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LSN: 3-658-12044-4
Barcode: 9783658120443

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