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Konvergenz von wertorientierten Kennzahlen und Informationen der IFRS-Finanzberichterstattung

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Product Details

Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783658244989
Condition
New
Product Description

Alexander Bantz untersucht, ob Informationen der IFRS-Finanzberichterstattung fr die Gestaltung wertorientierter Kennzahlen bei einer Konvergenz im Allgemeinen und im Speziellen bei Fair Value-Bilanzierung geeignet sind. Er zeigt Mglichkeiten und Grenzen Fair Value-basierter wertorientierter Kennzahlen auf und entkrftet wesentliche bei Konvergenzberlegungen geuerte Kritikpunkte. Dazu analysiert er, ob hinsichtlich der mit wertorientierten Kennzahlen und Informationen der IFRS-Finanzberichterstattung verfolgten Rechnungszwecke und der daran anknpfenden Anforderungen Konvergenzpotenzial zu erkennen ist. Zudem wird anhand verschiedener Szenarien das Konvergenzpotenzial der Fair Value-Bilanzierung unter besonderer Bercksichtigung der Regelungen des IFRS 13 im Hinblick auf die Verhaltenssteuerung bei Investitionsentscheidungen untersucht.

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