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Informationswert des Anhangs zur Jahresrechnung

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Brand
Springer Nature
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N/A
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GTIN
9783658155544
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Product Description

Anke Gerding befasst sich mit dem Anhang zur Jahresrechnung, der in fast allen nationalen und internationalen Rechnungslegungssystemen integraler und verpflichtender Bestandteil ist und mitunter als Informationsgrundlage fr Investitionsentscheidungen dient. Die Autorin zeigt wertvolle Manahmen zur Reduktion der Komplexitt und Erhhung des Informationswerts des Anhangs auf, wobei sich ihre Implikationen sowohl an Standardsetzer, Ersteller als auch an Rechnungslegungsadressaten richten. Die praxisorientierte Ausgestaltung der empirisch fundierten Handlungsempfehlungen untersttzt dabei die direkte Umsetzbarkeit. Durch das Zusammenwirken der relevanten Parteien kann der Informationswert des Anhangs gesteigert werden, was mit positiven konomischen Auswirkungen einhergeht.

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