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Langfristige Perspektiven und Nachhaltigkeit in der Rechnungslegung
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Dieser Sammelband schlgt eine Brcke zwischen klassischen betriebswirtschaftlichen Anstzen und berlegungen, die auf formalen Modellen aufbauen, ffnet sich aber auch juristischen Betrachtungen, insbesondere aus dem Steuerrecht und dem Unternehmensrecht. Whrend sich das Prinzip der Nachhaltigkeit in vielen anderen Funktionalbereichen der Betriebswirtschaft schon vor lngerem etabliert hat, wurden einschlgige Anstze dazu fr die Rechnungslegung vor allem in jngster Zeit verffentlicht. Renommierte Autoren geben einen vielschichtigen berblick ber den State-of-the-Art". Der Inhalt Corporate Governance und Compliance Berichterstattung Bewertung und Kalkulation Zinseffekte und Diskontierung Immaterielles Vermgen Nachhaltigkeit Steuerliche Aspekte Wertorientierte Steuerungssysteme Performancesteuerung.
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