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Stille Reserven in der Rechnungslegung

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Product Details

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783824470679
Condition
New
Product Description

Weil nach HGB und GoB die Bildung und Auflsung stiller Reserven mglich ist, werden deutsche und sterreichische Jahresabschlsse von der US-amerikanischen Brsenaufsichtsbehrde SEC fr die Zulassung zum US-amerikanischen Kapitalmarkt nicht anerkannt. Konstanze Thiele leistet eine kritische Auseinandersetzung mit stillen Reserven und wirft die Frage auf, wie berlegen US-amerikanische Abschlsse im Hinblick auf ihre Entscheidungsrelevanz sind. Durch einen Vergleich des deutschen und sterreichischen Handelsrechts mit der US-amerikanischen Rechnungslegung belegt die Autorin die Notwendigkeit der Einschrnkung stiller Reserven und die Ausrichtung der Rechnungslegung an der Informationsfunktion unter Bercksichtigung der Kapitalmarkterfordernisse.

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