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Die Verlsslichkeit von Anhangangaben im IFRS-Abschluss

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Product Details

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783658121273
Condition
New
Product Description

Stefan R. Grabs zeigt, dass die Verlsslichkeit insbesondere von subjektiven Anhangangaben im IFRS-Abschluss begrenzt ist und insbesondere die Abschlussprfung in diesem Fall nur eingeschrnkt zu einer Erhhung beitragen kann. Der Autor betrachtet zunchst die theoretischen, normativen und empirischen Perspektiven des Anhangs sowie der Abschlussprfung mit dem Schwerpunkt auf dem Konzept der hinreichenden Prfungssicherheit. Im Rahmen einer eigenen empirischen Untersuchung werden die Determinanten der maximalen Prfungssicherheit von Anhangangaben aufgezeigt und dabei auch die Wirkung des Offenlegungsortes (Anhang oder Bilanz/Gesamtergebnisrechnung) analysiert.

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