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Der Management Approach in der IFRS-Rechnungslegung; Implikationen fur Unternehmen und Investoren (German, Hardcover) Loot Price: R2,033
Discovery Miles 20 330
Repayment Terms: R191 pm x 12*
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Der Management Approach in der IFRS-Rechnungslegung; Implikationen fur Unternehmen und Investoren (German, Hardcover): Martin...

Der Management Approach in der IFRS-Rechnungslegung; Implikationen fur Unternehmen und Investoren (German, Hardcover)

Martin Merschdorf

Series: Munsteraner Schriften Zur Internationalen Unternehmensrechnung, 6

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Loot Price R2,033 Discovery Miles 20 330 | Repayment Terms: R191 pm x 12*

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Die Verwendung von Controllinginformationen in der externen Finanzberichterstattung wird als Management Approach bezeichnet. Sie hat in den letzten Jahren zunehmend Einzug in die IFRS erhalten. In diesem Buch werden das Konzept des Management Approach umfassend analysiert und anhand von zwei empirischen Studien Implikationen fur Unternehmen und fur Investoren aufgezeigt. Die Befunde zeigen Veranderungen im Arbeitsprofil und bei den Kommunikationsprozessen zwischen den beteiligten Akteuren sowie positive Auswirkungen auf die Entscheidungsnutzlichkeit der Abschlussinformationen.

General

Imprint: Peter Lang Ag
Country of origin: Switzerland
Series: Munsteraner Schriften Zur Internationalen Unternehmensrechnung, 6
Release date: September 2012
First published: September 2012
Authors: Martin Merschdorf
Dimensions: 210 x 148mm (L x W)
Format: Hardcover - Cloth over boards
Pages: 351
ISBN-13: 978-3-631-62370-1
Languages: German
Categories: Books > Business & Economics > Finance & accounting > Accounting > Management accounting
Books > Business & Economics > Business & management > Management & management techniques > General
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LSN: 3-631-62370-4
Barcode: 9783631623701

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