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Rechnungslegung nach internationalen Grundstzen
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Die Internationalisierung der Rechnungslegung von Gesellschaften und Konzernen nimmt nach wie vor erheblich zu. Infolge des Paradigmenwechsels in der EU und der daraus entstandenen IAS-Verordnung verstrkt sich die Anwendung der IFRS. Sechs Beitrge namhafter Autoren behandeln in diesem Special Issue Themen, die mit ausgewhlten Bestandsaufnahmen, Problemfeldern und Wirkungsanalysen zugleich einen Querschnitt ber die Breite der Internationalisierungsdiskussion in der externen Rechnungslegung liefern. Auerdem geben sie Hilfestellung bei Anwendungsproblemen der IFRS.
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