Download E-books Fair Value Accounting in der US-amerikanischen Rechnungslegung: Analyse des SFAS 133 (German Edition) PDF

Nikolaus Starbatty untersucht das reasonable worth accounting in der US-amerikanischen Rechnungslegung anhand des SFAC 7, das die theoretische foundation für die Marktwertbilanzierung bildet. Die Konsequenzen der Marktwertbilanzierung werden auf der Grundlage des SFAS 133 analysiert, der das reasonable price accounting konsequent umsetzt. Ziel des Autors ist es, der oftmals normativ geprägten Diskussion des reasonable price accounting mittels der Übertragung finanzierungstheoretischer Erkenntnisse eine objektive foundation zu verschaffen.

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Read or Download Fair Value Accounting in der US-amerikanischen Rechnungslegung: Analyse des SFAS 133 (German Edition) PDF

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