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Regelungsschärfe bei Rückstellungen

Regelungsschärfe bei Rückstellungen

Andreas Rüdinger

91,04 €
IVA incluido
Disponible
Editorial:
Springer Nature B.V.
Año de edición:
2004
Materia
Obras de teatro, textos teatrales
ISBN:
9783824480487
91,04 €
IVA incluido
Disponible

Selecciona una librería:

  • Librería Samer Atenea
  • Librería Aciertas (Toledo)
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  • Donde los libros
  • Librería Kolima (Madrid)
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Sobre IBD

Andreas Rüdinger zeigt, dass die (auch bei Rückstellungen) beständig zunehmende Regelungsdichte der IAS/IFRS und US-GAAP nicht zwangsläufig zu einem höheren Grad an Regelungsschärfe führt, sondern dass die zahlreichen Einzelregelungen die bestehenden konzeptionellen Unschärfen der IAS/IFRS bzw. US-GAAP nur selten klären. Eine systematische Normkonkretisierung wie im deutschen Handelsbilanzrecht ist hier von Vorteil.

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