Harmonisierung des europäischen Bilanzrechts

Harmonisierung des europäischen Bilanzrechts

Anne Najderek

83,47 €
IVA incluido
Disponible
Editorial:
Springer Nature B.V.
Año de edición:
2009
ISBN:
9783834918819
83,47 €
IVA incluido
Disponible

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  • Librería Samer Atenea
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Sobre IBD

Anne Najderek identifiziert systematisch strukturiert die wesentlichen Probleme der Einpassung der IFRS. Als Bindeglied zwischen den beiden Harmonisierungsphasen der Bilanzrichtlinien und IAS-Verordnung wird der True-and-fair-View-Grundsatz untersucht und der Forderung einer fair presentation gemäß IFRS gegenübergestellt; dieser Grundsatz wird dabei als Harmonisierungsgrenze identifiziert.

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