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Das Vorsichts- und Objektivierungsprinzip im deutschen Bilanzrecht

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Springer Nature
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GTIN
9783824472192
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New
Product Description

Hauptzweck der Handelsbilanz ist die Ermittlung eines ausschttungsfhigen Betrags. Damit verbunden ist das Ziel des Glubigerschutzes, das jedoch durch das Vorsichtsprinzip nach geltendem Recht nur unzureichend erfllt wird. Eine Loslsung vom Vorsichts- und eine strkere Orientierung am Objektivierungsprinzip scheint daher - auch vor dem Hintergrund einer Internationalisierung des Bilanzrechts - notwendig. Hans-Dieter Fladung erarbeitet alternative Lsungsmglichkeiten fr den Glubigerschutz und schlgt eine genderte Aufgabenteilung zwischen Gesellschafts- und Bilanzrecht vor. Der Autor entwickelt Bilanznormen, die den Ausschttungsbemessungs-, Steuerbemessungs- und Informationszwecksetzungen gerecht werden.

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