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Jahresabschlu und Information

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Product Details

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783790804669
Condition
New
Product Description

Durch das Ende 1985 verabschiedete Bilanzrichtlinien-Gesetz haben sich die Anforderungen an den Jahresabschlu der Kapitalgesellschaften grundlegend gendert. Erstmals werden alle Kapitalgesellschaften rechtsformunabhngig gleich behandelt. Die Arbeit beschftigt sich mit der konomischen Analyse dieser nderungen und setzt sich mit der Informationsfunktion des Jahresabschlusses nach neuem Recht aus Sicht der Jahresabschluadressaten auseinander. Aus diesem Blickwinkel werden die zahlreichen formalen Wahlrechte kritisch gewrdigt. Abschlieend werden die ersten, freiwillig nach neuem Recht aufgestellten Jahresabschlsse dahingehend untersucht, inwieweit in der Bilanzierungspraxis von den formalen Wahlrechten Gebrauch gemacht wird.

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