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Auswirkungen der Reform der Leasingbilanzierung nach IFRS

Auswirkungen der Reform der Leasingbilanzierung nach IFRS

Markus Stockinger

73,31 €
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Editorial:
Springer Nature B.V.
Año de edición:
2014
Materia
Finanzas
ISBN:
9783658080402
73,31 €
IVA incluido
Disponible

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Sobre IBD

Markus Stockinger untersucht in einer empirischen Studie die potenziellen Auswirkungen der Reform der Leasingbilanzierung nach IFRS aus Leasingnehmersicht auf österreichische und deutsche kapitalmarktorientierte Unternehmen. Der Autor zeigt auf, welche Änderungen sich durch die Reform der Leasingbilanzierung im Gegensatz zum bisherigen Standard ergeben und welche Auswirkungen diese auf die Bilanz, Erfolgsrechnung und in weiterer Folge auf relevante Kennzahlen von (Leasingnehmer-)Unternehmen hat.

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