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Ungewisse Verbindlichkeiten in der Internationalen Rechnungslegung (German, Paperback, 2004 ed.): Marc Pisoke Ungewisse Verbindlichkeiten in der Internationalen Rechnungslegung (German, Paperback, 2004 ed.)
Marc Pisoke
R1,708 Discovery Miles 17 080
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Marc Pisoke zeigt, dass die IAS und US-GAAP aufgrund vieler Unzulanglichkeiten bei der Passivierung und Bewertung von ungewissen Verbindlichkeiten weitgehend zweckinadaquat sind; anders als das deutsche Bilanzrecht, das (wohlverstanden) sowohl der Informationsfunktion wie auch der nachprufbaren Gewinnermittlung gerecht wird.
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