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Product Details

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783834999689
Condition
New
Product Description

Die sachgerechte Ermittlung von Rckstellungsbetrgen ist fr die Rechnungslegung der meisten Unternehmen von zentraler Bedeutung. Allerdings fhrt die zwingende Prognoseorientierung dazu, dass Rckstellungen nach wie vor zu den umstrittensten Bilanzpositionen zhlen. Speziell bei den Rckstellungen fr Stilllegungsverpflichtungen hat die wissenschaftliche Diskussion nicht an Aktualitt verloren; bis heute wurden nach GoB, IFRS und US-GAAP keine einheitlichen Regelungen fr deren Bilanzierung gefunden. Basierend auf der Analyse der fr die Rechnungslegung nach GoB mageblichen Rechtsprechung sowie der fr die Rechnungslegung nach IFRS und US-GAAP relevanten Normen identifiziert Stephan Kaiser Grundstze und Methoden, die zur ordnungsgemen Ermittlung der Rckstellungen fr Stilllegungsverpflichtungen beitragen. Ansatz-, Bewertungs- und Passivierungszeitpunktkriterien werden fundiert untersucht, systematisch strukturiert und anhand der relevanten Sachverhalte konkretisiert.

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