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Springer Nature
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9783658062910
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Die Jahresabschlsse von Unternehmen bestehen aus einer Gewinn- und Verlustrechnung sowie einer Bilanz mit Anlagespiegel und Anhang. Unternehmen, die am Kapitalmarkt agieren, mssen Jahresabschlsse nach IAS/IFRS (IAS: International Accounting Standard; IFRS: International Financial Reporting Standards) vorlegen und eine Kapitalflussrechnung vornehmen. Die Auswertung dieser Zahlenwerke durch entsprechende Kennzahlen gibt den Kunden, den Lieferanten, den eigenen Mitarbeitern, den fremden Geldgebern und der ffentlichkeit Einblick darber, ob die Geschfte des Unternehmens erfolgreich waren oder nicht, ferner knnen daraus zuknftige Entwicklungschancen und Risiken abgelesen werden.

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