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Externe Unternehmensrechnung

Externe Unternehmensrechnung

Rainer Bossert / Ulrich Manz

41,05 €
IVA incluido
Disponible
Editorial:
Springer Nature B.V.
Año de edición:
1996
Materia
Contabilidad
ISBN:
9783790809695
41,05 €
IVA incluido
Disponible

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  • Librería Samer Atenea
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Sobre IBD

Das Buch stellt den handelsrechtlichen Jahresabschluß von Kapitalgesellschaften in den Mittelpunkt und vermittelt die wesentlichen Lerninhalte hierzu. Besonderheiten des Einzelabschlusses von Einzelunternehmen und Personengesellschaften werden ebenso ergänzend dargestellt wie die Konzeptionen, Techniken und Probleme der Konzernrechnungslegung. Die zunehmende Globalisierung des Wettbewerbs sowie die wachsende Bedeutung internationaler Kapitalmärkte zwingt Großunternehmen verstärkt, ihre Rechnungslegung an 'internationalen Standards' auszurichten. Das Buch trägt dieser Entwicklung Rechnung, führt in die Grundlagen US-amerikanischer und internationaler Rechnungslegung ein und verdeutlicht die wesentlichen Unterschiede deutscher und angelsächsischer Rechnungslegungsphilosophie.

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