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Anteilserwerbe an gemeinschaftlichen Ttigkeiten

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Springer Nature
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N/A
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0
GTIN
9783658231996
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New
Product Description

Seit der Verabschiedung des IFRS 11 erstreckt sich die Rechtsfigur der gemeinschaftlichen Ttigkeit auch auf rechtlich verselbststndigte Beteiligungsgesellschaften. Wie Anteilserwerbe an solchen gemeinschaftlichen Ttigkeiten bilanziert werden mssen, regelt IFRS 11.21A. Marc Schild untersucht zunchst umfassend die Abgrenzung zwischen Gemeinschaftsunternehmungen und gemeinschaftlichen Ttigkeiten. Daran anknpfend legt er in einer de lege lata-Betrachtung Anwendungsschwierigkeiten sowie theoretische Mngel des IFRS 11.21A offen. In seiner Analyse de lege ferenda greift er die Schwachstellen der gegenwrtigen Rechtslage auf und fhrt sie zweckadquaten Lsungen zu. Der Autor Dr. Marc Schild wurde von Prof. Dr. Michael Olbrich am Institut fr Wirtschaftsprfung (IWP) an der Universitt des Saarlandes promoviert.

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