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Product Details

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783658120443
Condition
New
Product Description

Astrid Schler analysiert die Auswirkungen des, im Rahmen des BilMoG neuformulierten, 254 HGB auf die Zwecke der handelsrechtlichen Rechnungslegung. Dabei zeigt die Autorin, dass das Ziel des Gesetzgebers, eine wirtschaftlich sachgerechtere Darstellung von Sicherungsbeziehungen bei gleichzeitiger Erhhung des Informationsniveaus, mit der kodifizierten Regelung nur bedingt erreicht werden kann. Die traditionell prinzipienorientierte Ausgestaltung des 254 HGB macht die neue Regelung auslegungsbedrftig, ermglicht bilanzpolitische Gestaltungsspielrume und fhrt, gerade auf Grund der Komplexitt dieses Themenfeldes, zu einer Vielzahl von Fragen zur Anwendung und Auslegung der neuen Rechtsnorm.

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