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Konzernabschlusspolitik nach IFRS
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Verena Verhofen legt eine Systematisierung von konzernabschlusspolitischen Gestaltungsmglichkeiten dar und zeigt konkrete Aktionsparameter sowie die Mglichkeiten und Grenzen ihres Einsatzes auf. Vor diesem Hintergrund analysiert die Autorin konzernspezifische Aktionsparameter bei den vorbereitenden Manahmen, im Rahmen der Vollkonsolidierung und bei den auf Konzernebene entstehenden latenten Steuern. Sie beurteilt die Vorteilhaftigkeit von deren Einsatz anhand von abgeleiteten finanzpolitischen Subzielen.
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