Explizite und faktische bilanzpolitische Wahlrechte nach HGB
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Explizite und faktische bilanzpolitische Wahlrechte nach HGB

Explizite und faktische bilanzpolitische Wahlrechte nach HGB


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About the Book

Studienarbeit aus dem Jahr 2012 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Universität Leipzig (Institut für Immobilienmanagement), Veranstaltung: BWL - Rechnungslegung, Immobilienwirtschaft, Bilanzpolitik, Sprache: Deutsch, Abstract: Die vorliegende Arbeit widmet sich der Betrachtung expliziter und faktischer Wahlrechte nach der Reform des Bilanzrechts. Dabei wird der Fokus speziell auf die Auswirkungen materieller Bilanzpolitik hinsichtlich des Jahresabschlusses durch die Ausübung von Ansatz- und Bewertungswahlrechten bei Immobilien des Anlage- und Umlaufvermögens gerichtet. Der bilanzpolitische Spielraum wird dabei stets aus der Perspektive eines Bauunternehmens beurteilt. Die Aspekte der Finanzierung, Vermietung, Vermarktung sowie des ergiebigen Feldes der Immobilienbewertung werden jedoch nicht betrachtet.
About the Author: Nina Donath wurde 1986 in Halle an der Saale geboren und studierte von 2007 bis 2014 Wirtschaftswissenschaften und Betriebswirtschaftslehre an der Universität Leipzig. Ihre Masterarbeit schrieb Sie bei Prof. Dr. Wolfgang Pelzl am Institut für Immobilienmanagement der Wirtschaftswissenschaftlichen Fakultät der Universität Leipzig im Jahr 2013.


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Product Details
  • ISBN-13: 9783656719915
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Eine Analyse am Beispiel von Immobilien des Anlage- und Umlaufvermögens
  • Width: 148 mm
  • ISBN-10: 3656719918
  • Publisher Date: 05 Sep 2014
  • Height: 210 mm
  • No of Pages: 44
  • Spine Width: 3 mm
  • Weight: 118 gr


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Explizite und faktische bilanzpolitische Wahlrechte nach HGB
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