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Controlling und Rechnungslegung

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Springer Nature
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GTIN
9783834904249
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Das Rechnungswesen gehrt zu den zentralen Unternehmensbereichen. Neben der Abbildung interner Vorgnge im Rahmen des Controllings bildet es auch die Basis fr die extern orientierte Unternehmensrechnung. Beide Teilgebiete haben sich in den letzten Jahren dynamisch entwickelt. Entsprechend komplex und kontrovers ist die Diskussion in Wissenschaft und Praxis. In Controlling und Rechnungslegung bieten renommierte Fachexperten eine ausgewogene Mischung aus neuesten wissenschaftlichen Erkenntnissen und aktuellen Beispielen. Diskutiert werden folgende Themen (Auswahl): - Controller und IFRS - Verhaltensorientierung im Controlling - Universittscontrolling - Lernzielbeschreibungen fr eine moderne Controlling-Lehre - Nichtfinanzielle Leistungsindikatoren im Lagebericht - Whrungsumrechnung, Whrungsrisiken und Hedge Accounting nach IFRS - Stille Reserven in der Steuerbilanz - Pensionsrckstellungen nach IFRS - Corporate Governance. Controlling und Rechnungslegung wendet sich an Dozierende und Studierende der Betriebswirtschaftslehre mit diesen Schwerpunkten sowie an interessierte Praktiker.

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