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Bilanzanalyse und Kennzahlen

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Brand
Springer Nature
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N/A
Part Number
0
GTIN
9783658193058
Condition
New
Product Description

Dieses Buch bietet Orientierung in der Gewinn- und Verlustrechnung und in der Bilanz. Denn ob nach HGB, IFRS oder US-GAAP bilanziert wird: GuV bzw. Bilanz sind von groer Aussagekraft, aber Vieles ist nicht auf den ersten Blick erkennbar. Altes (vor Inkrafttreten des BilMoG) und neues Recht (einschlielich BilRUG) werden hier teilweise parallel behandelt, sodass einerseits Vergleiche und andererseits auch weiterhin Betrachtungen von historischen Abschlssen in lngeren Zeitreihen mglich sind. Die 6. Auflage bercksichtigt neue gesetzliche Regelungen, die zum Jahresbeginn 2018 in Kraft treten, bspw. hinsichtlich der Steuerfreiheit von Sanierungsgewinnen oder der Anhebung der GWG-Wertgrenze.

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