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Gewinnerlaeuterungsprinzipien

Language GermanGerman
Book Paperback
Book Gewinnerlaeuterungsprinzipien Cornelia Flury
Libristo code: 14121544
Publishers Peter Lang GmbH, Internationaler Verlag der Wissenschaften, August 1999
Der handelsrechtliche Jahresabschluß hat seinen Adressaten entscheidungsrelevante Informationen zu v... Full description
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Der handelsrechtliche Jahresabschluß hat seinen Adressaten entscheidungsrelevante Informationen zu vermitteln. Die hierfür erforderlichen Informationsvorschriften - die Gewinnerläuterungsprinzipien - sind Gegenstand dieser bilanzrechtlichen Untersuchung. Das System der Informationsgrundsätze wird vom True and Fair View-Gebot regiert. Hiernach ist adressaten- und entscheidungsorientiert sowie verläßlich zu informieren. Die Informationsinhalte resultieren aus den Einzelvorschriften: Die Rechnungslegungsmethoden sind eingehend zu erläutern. Die erfolgsspaltungsorientiert aufgebaute GVR wird ergänzt von den Erläuterungen zu den periodenfremden und außerordentlichen Erfolgsbestandteilen. Zusätzliche Angaben nach § 264 HGB sind nur in Ausnahmefällen erforderlich.

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About the book

Full name Gewinnerlaeuterungsprinzipien
Author Cornelia Flury
Language German
Binding Book - Paperback
Date of issue 1999
Number of pages 255
EAN 9783631349182
ISBN 3631349181
Libristo code 14121544
Publishers Peter Lang GmbH, Internationaler Verlag der Wissenschaften
Weight 370
Dimensions 148 x 210 x 16

Categories

Economics, Finance, Business & Management > Business & Management > Management & management techniques > Management of specific areas > Budgeting & financial management
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