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Zum Grundsatz der Unternehmensfortfhrung in der Insolvenz

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Springer Nature
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GTIN
9783658066918
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Product Description

Die Beurteilung des Grundsatzes der Unternehmensfortfhrung gilt als eine der schwierigsten Problemstellungen der Rechnungslegung. Als Fundamentalprinzip zeitigt er direkte Konsequenzen fr die Bilanzierung dem Grunde, der Hhe und dem Ausweis nach. Gerade die Bestimmung des Zeitpunkts, ab dem bilanziell nicht mehr vom Fortfhrungsgrundsatz ausgegangen werden kann, ist daher von entscheidender Bedeutung. Zudem ist zu prfen, wann ein Wiederaufleben des Fortfhrungsgrundsatzes geboten ist. Anhand eines normativen Forschungsansatzes durchdringt Stefan Eickes diese Problemstellung fr den Fall des in Insolvenz befindlichen Unternehmens und zeigt auf, welche Probleme bei der Zeitpunktbestimmung insbesondere zu beachten sind.

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