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Der UEbergang von IAS 17 auf IFRS 16 - Versuch einer Abschatzung der bilanziellen Auswirkungen (German, Paperback, 1. Aufl. 2019) Loot Price: R1,890
Discovery Miles 18 900
Repayment Terms: R177 pm x 12*
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Der UEbergang von IAS 17 auf IFRS 16 - Versuch einer Abschatzung der bilanziellen Auswirkungen (German, Paperback, 1. Aufl....

Der UEbergang von IAS 17 auf IFRS 16 - Versuch einer Abschatzung der bilanziellen Auswirkungen (German, Paperback, 1. Aufl. 2019)

Wolfgang Toferer

Series: BestMasters

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Loot Price R1,890 Discovery Miles 18 900 | Repayment Terms: R177 pm x 12*

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Die Reformierung der Leasingbilanzierung gemass IFRS 16 wird erhebliche Auswirkungen auf die bilanzielle Abbildung von Leasingverhaltnissen in IFRS-Abschlussen haben. Dabei werden kunftig grundsatzlich alle wesentlichen Leasingverhaltnisse in den Bilanzen von Leasingnehmern durch entsprechende Aktiv- und Passivposten abgebildet. Wolfgang Toferer untersucht die kunftigen Auswirkungen der Leasingbilanzierung nach IFRS 16, welche sich fur oesterreichische und deutsche boersennotierte Unternehmen ergeben. Es wird gezeigt, dass die kunftige Anwendung des IFRS 16 eine wesentliche Erhoehung der Verbindlichkeiten und des langfristigen Vermoegens zur Folge haben wird. Dagegen stellen sich die Auswirkungen auf einzelne Positionen der Gesamtergebnisrechnung in der Regel als unbedeutend dar.

General

Imprint: Springer Gabler
Country of origin: Germany
Series: BestMasters
Release date: 2019
First published: 2019
Authors: Wolfgang Toferer
Dimensions: 210 x 148 x 9mm (L x W x T)
Format: Paperback
Pages: 136
Edition: 1. Aufl. 2019
ISBN-13: 978-3-658-24595-5
Languages: German
Categories: Books > Business & Economics > Economics > International economics > General
Books > Business & Economics > Finance & accounting > Accounting > Financial accounting
Books > Business & Economics > Finance & accounting > Accounting > Management accounting
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LSN: 3-658-24595-6
Barcode: 9783658245955

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