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Leasingvertrage in Der Kapitalmarktorientierten Rechnungslegung (German, Paperback, 2006 ed.): Prof Dr Winfried Mellwig Leasingvertrage in Der Kapitalmarktorientierten Rechnungslegung (German, Paperback, 2006 ed.)
Prof Dr Winfried Mellwig; Elmar Sabel
R2,299 Discovery Miles 22 990
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Elmar Sabel ordnet das Leasing in das deutsche Recht ein und analysiert die derzeitige Leasingbilanzierung gemass IAS 17 sowie die Vorschlage der G4+1-Working Group. Anschliessend entwickelt er anhand der Grundsatze der IAS/IFRS ein Konzept fur die Neuregelung der Leasingbilanzierung und beschreibt detailliert die mogliche Ausgestaltung dieses Konzeptes fur Leasingvertrage, die bedingte Leasingraten, Optionen oder Restwertvereinbarungen vorsehe

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