Konzernabschlüsse by G. Nther Gebhardt - Bookswagon
Konzernabschlüsse

Konzernabschlüsse


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About the Book

In der 11. Auflage berücksichtigt dieses Übungsbuch die Änderungen der Konzernrechnungslegung durch das Bilanzrechtsmodernisierungsgesetz (BilMoG) von 2009. Außerdem wird auch der Tatsache Rechnung getragen, dass kapitalmarktorientierte Mutterunternehmen die IAS/IFRS auf den Konzernabschluss anwenden müssen und andere es dürfen. Den internationalen Rechnungslegungsstandards wurde daher in den Aufgaben und Fragestellungen ein breiterer Raum als in den Vorauflagen eingeräumt. Einige neue Aufgaben wurden aufgenommen und viele Fragestellungen geändert, die die Entwicklungen widerspiegeln. Auch neuere Probleme, deren Lösungen noch strittig sind, wurden berücksichtigt, wie z.B. die Behandlung von IPO im Konzernabschluss, die Full Goodwill-Methode und der Konzernabschluss der GmbH & Co. KG.

About the Author: Prof. Dr. Dr. h.c. mult. Walther Busse von Colbe (em.), Institut für Unternehmensführung, Ruhr-Universität Bochum.
Prof. Dr. Dieter Ordelheide (+) war Inhaber des Lehrstuhls für Rechnungswesen und Kontrolle, Johann Wolfgang Goethe-Universität Frankfurt am Main.

Unter Mitarbeit von:

Prof. Dr. Günther Gebhardt, Inhaber des Lehrstuhls für Betriebswirtschaftslehre, insbes. Wirtschaftsprüfung, Johann Wolfgang Goethe-Universität Frankfurt am Main.
Prof. Dr. Bernhard Pellens, Inhaber des Lehrstuhls für Internationale Unternehmensrechnung, Ruhr-Universität Bochum.
Prof. Dr. Carsten Theile, Lehrgebiet Unternehmensrechnung und Internationale Rechnungslegung, Hochschule Bochum.


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Product Details
  • ISBN-13: 9783834923660
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 0011-11., Vollst. Ub
  • Language: German
  • Returnable: Y
  • Spine Width: 0 mm
  • Weight: 750 gr
  • ISBN-10: 3834923664
  • Publisher Date: 12 May 2010
  • Binding: Paperback
  • Height: 240 mm
  • No of Pages: 284
  • Series Title: German
  • Sub Title: Übungsaufgaben Zur Bilanzierung Nach Ifrs Und Hgb
  • Width: 170 mm


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