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US-GAAP als Steuerungsgrundlage fr Unternehmen

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Springer Nature
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9783824473076
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Die Globalisierung stellt an die Steuerung von Unternehmen immer komplexere Anforderungen. Allerdings kann die Steuerung nur dann effizient sein, wenn das Rechnungswesen eines Unternehmens einheitlich und zugleich einfach gehalten ist. Wolfgang Schulte-Nlke untersucht, inwieweit die Internationalisierung durch eine Bilanzierung nach US-GAAP die einheitliche Gestaltung der Unternehmensrechnung untersttzt. Er vergleicht daher die Anforderungen an ein internes Steuerungsinstrument mit den konzeptionellen Grundlagen der amerikanischen Rechnungslegung und zeigt Mglichkeiten und Grenzen der nach US-GAAP ermittelten Informationen als Grundlage eines internen Rechnungswesens auf. Der Autor kommt zu dem Ergebnis, dass die Bilanzierung nach US-GAAP die Vereinheitlichung des Rechnungswesens frdert.

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