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Wie beurteilt man eine Bilanz?

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Springer Nature
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GTIN
9783409960663
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Product Description

Die Bilanz ist das lebendige Spiegelbild eines Unternehmens zu einem bestimmten Zeitpunkt. Welche Aussagen lassen sich daraus ableiten? Welche Faktoren beeinflussen Vernderungen in der Vermgenssituation von Unternehmen? Dieses Standardwerk - jetzt bereits in der 20., aktualisierten Auflage - gibt einen umfassenden Einstieg in die schwierige Materie des Bilanzrechts und der Bilanzanalyse. Es wendet sich an alle, die wissen wollen, was Bilanzen aussagen. Die Autoren erlutern Begriffe und veranschaulichen die Aussagekraft von Bilanzen an praktischen Beispielen. Sie behandeln ausfhrlich die Bestandteile des Jahresabschlusses, die Analyse und Finanzierung. Aktuelle Fragen zur Gewinn- und Verlustrechnung sowie zur Handels- und Steuerbilanz werden umfassend beantwortet. Die 1. Auflage dieses Buches erschien vor etwa sechzig Jahren, verfasst von Kurt Hesse. Rolf Fraling, mit langjhrigen Erfahrungen in der Vermgensverwaltung eines groen Konzerns, und Wolfgang Fraling, Partner bei PwC Deutsche Revision, fhren diesen unentbehrlichen Praxisleitfaden nunmehr bereits in der dritten Generation fort.

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