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Grundstze der Rechnungslegung

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Brand
Springer Nature
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N/A
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0
GTIN
9783824480623
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New
Product Description

Die Globalisierung des Geschftsverkehrs und die Internationalisierung des Kapitalmarkts erfordern nicht nur eine Anpassung der Unternehmensorganisation, sondern auch eine Anpassung der formalen Darstellung des Unternehmens im Rahmen der externen Rechnungslegung. Der Jahresabschluss muss Informationen liefern, die fr eine vergleichende Betrachtung auf internationaler Ebene geeignet sind. Um HGB, IAS und US-GAAP als in sich logische Regelwerke begreifen zu knnen, vergleicht Ivo A. Kroschel die fundamentalen Grundstze, auf denen diese Rechnungslegungssysteme aufbauen. In diesem Zusammenhang werden unter anderem die folgenden Aspekte betrachtet: Welche grundlegenden Ziele verfolgen die jeweiligen Rechnungslegungssysteme? Wie unterscheidet sich die Fair Presentation der internationalen Rechnungslegung von der deutschen Generalnorm? Was ist unter Vorsichtsprinzip und Periodenabgrenzung zu verstehen, welche Gewichtung erfahren sie jeweils und welche Auswirkung hat dies auf die Bilanzierung und Bewertung?.

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