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Regelungsscharfe Bei Ruckstellungen (German, Paperback, 2004 ed.): Andreas Rudinger Regelungsscharfe Bei Ruckstellungen (German, Paperback, 2004 ed.)
Andreas Rudinger
R1,975 Discovery Miles 19 750
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Andreas Rudinger zeigt, dass die (auch bei Ruckstellungen) bestandig zunehmende Regelungsdichte der IAS/IFRS und US-GAAP nicht zwangslaufig zu einem hoheren Grad an Regelungsscharfe fuhrt, sondern dass die zahlreichen Einzelregelungen die bestehenden konzeptionellen Unscharfen der IAS/IFRS bzw. US-GAAP nur selten klaren. Eine systematische Normkonkretisierung wie im deutschen Handelsbilanzrecht ist hier von Vorteil.

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