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Grundstze ordnungsgemer kommunaler Rechnungslegung und ihre Auslegung im Hinblick auf die Bewertu

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Springer Nature
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N/A
Part Number
0
GTIN
9783658006877
Condition
New
Product Description

Ungeachtet der unterschiedlichen Zwecksetzungen wird derzeit mit groem Aufwand versucht, die ffentliche an die privatwirtschaftliche Rechnungslegung anzugleichen. Vor dem Hintergrund, dass der Zweck und die Prinzipien die Ausgestaltung eines Rechnungslegungssystems bestimmen sollten, analysiert und strukturiert Frau Hurlebaus die Umstellung der kommunalen Rechnungslegung in Deutschland. Unter Bercksichtigung der Informationsinteressen der Adressaten und der daraus abgeleiteten Grundstze erfolgt eine kritische Wrdigung mglicher Bewertungsmastbe fr kommunale Sachanlagen. Frau Hurlebaus zeigt dabei, dass eine kaufmnnisch geprgte Rechnungslegung selbst bei Anpassungen an kommunale Besonderheiten die Informationswnsche der Adressaten nur begrenzt erfllen kann.

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