Umweltschutzverpflichtungen in der Rechnungslegung nach HGB und IFRS

Umweltschutzverpflichtungen in der Rechnungslegung nach HGB und IFRS

Claudia E. Schrimpf-Dörges / Claudia ESchrimpf-Dörges

96,51 €
IVA incluido
Disponible
Editorial:
Springer Nature B.V.
Año de edición:
2007
ISBN:
9783835007154
96,51 €
IVA incluido
Disponible

Selecciona una librería:

  • Librería Samer Atenea
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Sobre IBD

Aufbauend auf den Ergebnissen einer Untersuchung der Bilanzierung allgemeiner Umweltschutzverpflichtungen stellt Claudia E. Schrimpf-Dörges die bilanzielle Abbildung der besonderen Verpflichtungen zur Anpassung (von Anlagen), zur Altlastensanierung und zur Rekultivierung vor. Mittels der verschiedenen Verpflichtungsarten identifiziert und löst sie bilanzielle Abbildungsprobleme und arbeitet Unterschiede in den Normenwerken HGB und IFRS heraus.

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