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Fair Value Accounting in Der US-amerikanischen Rechnungslegung (German, Paperback, 2005 ed.): Nikolaus Starbatty Fair Value Accounting in Der US-amerikanischen Rechnungslegung (German, Paperback, 2005 ed.)
Nikolaus Starbatty
R1,855 Discovery Miles 18 550
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Nikolaus Starbatty untersucht das fair value accounting in der US-amerikanischen Rechnungslegung anhand des SFAC 7, das die theoretische Basis fur die Marktwertbilanzierung bildet. Die Konsequenzen der Marktwertbilanzierung werden auf der Grundlage des SFAS 133 analysiert, der das fair value accounting konsequent umsetzt. Ziel des Autors ist es, der oftmals normativ gepragten Diskussion des fair value accounting mittels der Ubertragung finanzierungstheoretischer Erkenntnisse eine objektive Basis zu verschaffen.

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