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Gestaltung der Erfolgsrechnung nach IFRS

Gestaltung der Erfolgsrechnung nach IFRS

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783658094799
Condition
New
Product Description

Karola Bastini analysiert die geltenden Regelungen zur Darstellung der IFRS-Gesamtergebnisrechnung theoretisch-konzeptionell und untersucht experimentell, inwiefern sich die unterschiedlichen Darstellungsvarianten im single oder two statement approach auf das Urteils- und Entscheidungsverhalten nichtprofessioneller Investoren auswirken. Aus den Ergebnissen der Analyse lassen sich Implikationen fr eine transparente und verstndliche Ausgestaltung der Gesamtergebnisrechnung durch IFRS-anwendende Unternehmen und standardsetzende Institutionen ableiten.

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