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Rechnungslegungspolitik

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Brand
Springer Nature
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N/A
Part Number
0
GTIN
9783540639145
Condition
New
Product Description

Die zunehmende Beschftigung mit handels- und steuerrechtlichen Aspekten der Rechnungslegungspolitik und die wachsende Bedeutung der internationalen Rechnungslegung waren die Hauptgrnde fr die Herausgabe dieses Buches. Zum einen wird versucht, die bis zum gegenwrtigen Zeitpunkt vorgelegten Forschungsergebnisse in ausgewhlten Bereichen der Rechnungslegungspolitik systematisch zu prsentieren. Zum anderen zeigen die 28 Beitrge den Entwicklungsproze von der traditionellen Bilanzpolitik zu einer umfassenden Rechnungslegungspolitik, die in das Ziel- und Informationssystem des Unternehmens eingebettet ist, auf. Hierdurch sollen u.a. Gestaltungsstrategien, -potentiale und -instrumente verdeutlicht werden, die auch im Rahmen einer knftigen Internationalisierung der Unternehmenspolitik genutzt werden knnen.

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