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Rechnungslegung in Deutschland und den USA

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Springer Nature
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N/A
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GTIN
9783834986870
Condition
New
Product Description

Die Auswirkungen des Bilanzrechtsmodernisierungsgesetzes auf die deutsche Rechnungslegungskonzeption und deren Verknpfung mit dem Gesellschafts- und Steuerrecht werden einer kritischen Analyse unterzogen und mit Blick auf das deutsche Corporate Governance-System gewrdigt. Marius Gros nimmt einen Rechtsvergleich zwischen der deutschen und der US-amerikanischen Rechnungslegungskonzeption vor. Er entwickelt einen Vorschlag fr eine Neuausrichtung der deutschen Konzeption und fordert u.a. eine Differenzierung nach der Kapitalmarktorientierung und dem vorrangig zu erfllenden Rechnungslegungszweck.

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