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Bilanzierung von Zuschssen nach HGB und IFRS

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Brand
Springer Nature
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N/A
Part Number
0
GTIN
9783834986719
Condition
New
Product Description

In vielen Bereichen des Wirtschaftslebens bernehmen Zuschsse eine betriebswirtschaftliche Anreiz- und Finanzierungsfunktion. Sandra Wolf bertrgt die handelsrechtlichen GoB auf die Bilanzierung von Zuschssen und entwickelt systemgerechte Rechnungslegungsgrundstze fr smtliche Zuschusstypen. Innerhalb der IFRS zeigt die Autorin, dass die einschlgigen Regelungen zahlreiche Unzulnglichkeiten aufweisen. Sie bertrgt die zeitwertstatischen Reformbestrebungen der internationalen Standardsetter auf den Problemkreis der Zuschussbilanzierung und unterbreitet Vorschlge zur Weiterentwicklung der Bilanzierungsnormen.

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