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Kapitalmarktorientierung in Accounting und Controlling
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Holger Wassermann geht der Frage nach, ob Shareholder-Value- und Kapitalmarktorientierung tatschlich gleichzusetzen sind. Er analysiert die Interessen der verschiedenen Kapitalmarktteilnehmer und leitet daraus Anforderungen an Accounting und Controlling ab. So werden u.a. die Zweckmigkeit des Fair Value, eine nderung des Framework, ein umfassendes Recycling sowie das Goodwill-Controlling diskutiert.
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