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Währungsumrechnung im Konzern

Währungsumrechnung im Konzern

Heinz Königsmaier

70,66 €
IVA incluido
Disponible
Editorial:
Springer Nature B.V.
Año de edición:
2004
Materia
Contabilidad
ISBN:
9783824491100
70,66 €
IVA incluido
Disponible

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Sobre IBD

Heinz Königsmaier setzt sich mit den rechtlichen und ökonomischen Hintergründen der Währungsumrechnung im Konzern auseinander und präsentiert eine eingehende Analyse von Umrechnungsmethoden und einschlägigen Regulativen wie SFAS No. 52, SSAP 20 und IAS 21. Seine Überlegungen zur Gestaltung der Währungsumrechnung im Konzern schlagen eine Brücke zur Bilanztheorie und beleuchten die Frage von der zu Grunde gelegten Bilanzauffassung her.

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