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Konzernabschluss in Grossbritannien

Konzernabschluss in Grossbritannien


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About the Book

Die 7. EG-Richtlinie hat die deutsche Konzernrechnungslegung wesentlich beeinflusst. Eine Vielzahl von Regelungen, die in den angelsachsischen Landern oft schon seit Jahrzehnten angewendet werden, sind hierdurch erstmals im deutschen Recht verankert worden. Aus deutscher Sicht ist die britische Konzernbilanzierung, die in dieser Arbeit behandelt wird, von besonderer Bedeutung. Im Vordergrund der Untersuchung stehen die Stufenkonzeption, d.h. die Abgrenzung von Konzern-, Gemeinschafts-, assoziierten und Beteiligungsunternehmen, sowie die Kapitalkonsolidierung."
About the Author: Der Autor: Oliver Fliess, geboren 1963 in Freiburg i.Br., Dipl. Kaufmann. Von 1983 bis 1988 Studium der Betriebswirtschaftslehre an der Johann Wolfgang Goethe-Universitat in Frankfurt am Main. Danach Promotionsstudium mit Abschluss im Sommersemester 1991. Seit 1990 Tatigkeit bei einer Wirtschaftsprufungsgesellschaft."


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Product Details
  • ISBN-13: 9783631443286
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Sub Title: Grundlagen, Stufenkonzeption Und Kapitalkonsolidierung
  • Width: 148 mm
  • ISBN-10: 3631443285
  • Publisher Date: 01 Nov 1991
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 412
  • Series Title: Betriebswirtschaftliche Studien
  • Weight: 610 gr


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