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Internationale Rechnungslegung fr kleine und mittelgroe Unternehmen

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Springer Nature
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9783834986245
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Ziel des Buches ist ein Beitrag zur Diskussion um ein adquates Rechnungslegungssystem fr kleine und mittelgroe Unternehmen. Ingrid Lhr untersucht, wie sinnvoll eine Anwendung der IFRS und speziell des IFRS for SMEs ist. Die vorliegende Dissertation widmet sich einem angesichts des offenkundigen Versagens angelschsischer Rechnungslegungs- und Bewertungskonzepte in der weltweiten Finanzkrise hochgradig aktuellen und wichtigen Thema, nmlich der vom deutschen Gesetzgeber geduldeten oder sogar geplanten bertragung dieser sog. internationalen Rechnungslegung auf deutsche mittelstndische Unternehmen. Der Autorin gelingt ein wissenschaftlich berzeugendes, gut gegliedertes Pldoyer gegen dieses fr das Rckgrat der heimischen Wirtschaft schdliche Unterfangen. Prof. Dr. habil. Thomas Hering.

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