BFuP; Betriebswirtschaftliche Forschung und Praxis

Entwicklungstendenzen Im Rahmen Der Anwendung von Ifrs in Der Konzernrechnungslegung

The IASB defined the convergence of national and international accounting standards. Beyond that the IASB has aligned its standard concept consistently with the so-called assets/liability approach and determines increasingly fair value as a dominating evaluation concept.

Anforderungen an Die Konzernrechnungslegung Multinationaler Unternehmen Am Beispiel Der Basf

The corporate account systems of multinational enterprises must become fair because of the progressive internationalization of accounting and reporting as well as the harmonization of the internal and external account systems and their requirements, this paper argues. BASF is presented as an example.

Internationale Rechnungslegung Und Kapitalkosten: Zum Stand Der Empirischen Rechnungswesenforschung

A central goal of the internationalization of accounting is the lowering of capital costs of the enterprise by better comparability, transparency and information quality of financial statements.

Buchbesprechung

Immaterielle Vermögenswerte Und Goodwill Nach Ifrs: Bewertung, Bilanzierung Und Berichterstattung, Verlag Franz Vahlen

Immaterielle Vermogenswerte und Goodwill nach IFRS: Bewertung, Bilanzierung und Berichterstattung, by Reinhard Heyd and Martin Lutz-Ingold, is reviewed.

Abhandlungen

Konzernrechnungslegung Zwischen Konvergenz Und Wettbewerb - Us-Gaap, Ifrs Oder Euro-Ifrs?

With the IAS regulation from 19 July 2002, the production of IFRS conclusions is obligatory on European capital market-oriented enterprises. Thus company accounting seems after years of disorientation to finally be leading IFRS and US GAAP regulations to clarity and comparability of information.

Beiträge Zur Theoretischen Bwl

Referenzkunden Als Komplexe Signale Hoher Dienstleistungsqualität

Quality assessment in providing customer services is explored.