Gestaltung der Erfolgsrechnung nach IFRS

Gestaltung der Erfolgsrechnung nach IFRS

Karola Bastini

60,29 €
IVA incluido
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Editorial:
Springer Nature B.V.
Año de edición:
2015
ISBN:
9783658094782
60,29 €
IVA incluido
Disponible

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Sobre IBD

Karola Bastini analysiert die geltenden Regelungen zur Darstellung der IFRS-Gesamtergebnisrechnung theoretisch-konzeptionell und untersucht experimentell, inwiefern sich die unterschiedlichen Darstellungsvarianten im single oder two statement approach auf das Urteils- und Entscheidungsverhalten nichtprofessioneller Investoren auswirken. Aus den Ergebnissen der Analyse lassen sich Implikationen für eine transparente und verständliche Ausgestaltung der Gesamtergebnisrechnung durch IFRS-anwendende Unternehmen und standardsetzende Institutionen ableiten.

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