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Zur IFRS-Rechnungslegung der Kapitalgesellschaft in Abwicklung

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Springer Nature
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N/A
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GTIN
9783834961532
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New
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Die IFRS haben global einen Siegeszug angetreten und werden von einer Vielzahl kapitalmarktorientierter Unternehmen national und international angewendet. Da keine dieser Gesellschaften ewig lebt, wird sich jede von ihnen am Ende ihres Lebenszyklus mit der Frage der IFRS-Rechnungslegung bei Abwicklung auseinandersetzen mssen. Marius Halinger analysiert die Anwendbarkeit der IFRS im Fall der Abwicklung der Kapitalgesellschaft aus bilanztheoretischer Sicht und gewinnt auf diese Weise grundlegende Erkenntnisse ber den Zeitpunkt des Wegfalls der Fortfhrungsprmisse sowie ber die Liquidationsbilanzierung dem Grunde, der Hhe und dem Ausweis nach.

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