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Grundstze ordnungsmiger Eigenkapitalbilanzierung nach GoB und IFRS

Grundstze ordnungsmiger Eigenkapitalbilanzierung nach GoB und IFRS

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783658294809
Condition
New
Product Description

Christoph Schober unterzieht die Eigenkapitalbilanzierung nach GoB und IFRS einer bergreifenden systematischen und normativen Auseinandersetzung. Auf Basis entwickelter Prinzipien ordnungsmiger Eigenkapitalabgrenzung, die bislang aus unterschiedlichen Grnden weder nach GoB noch nach IFRS hinreichend geklrt sind, leitet der Verfasser unter Einbeziehung gesellschaftsrechtlicher Wertungen Bilanzierungsgrundstze fr Derivate auf eigene Anteile und strukturierte Finanzinstrumente ab. Entgegen der beobachtbaren Abbildungsvielfalt insbesondere in der IFRS-Bilanzierungspraxis knnen dadurch eindeutige Problemlsungen vielfltiger Fallkonstellationen erzielt werden.

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