Grundsätze Ordnungsmäßiger Aktivierung in der Handelsbilanz und in der Steuerbilanz
This book presents research findings in the areas of financial accounting, business reporting, auditing, business valuation, and corporate governance. It aims to describe and analyze legislative requirements, national and international standards, and recommendations through theoretical frameworks. T...
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| Format: | eBook |
| Language: | Alemán |
| Published: |
Wiesbaden :
Springer Fachmedien Wiesbaden GmbH
2024.
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| Edition: | 1st ed |
| Series: | Rechnungswesen und Unternehmensüberwachung Series
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| Subjects: | |
| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009805101406719 |
| Summary: | This book presents research findings in the areas of financial accounting, business reporting, auditing, business valuation, and corporate governance. It aims to describe and analyze legislative requirements, national and international standards, and recommendations through theoretical frameworks. The book provides insights into the principles of accounting in commercial and tax balance sheets, addressing the concepts of profit definition, choice of accounting options, and the influence of civil law on accounting regulations. It is intended for academics, practitioners, and students interested in advanced accounting principles and their application within German financial law. |
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| Physical Description: | 1 online resource (330 pages) |
| ISBN: | 9783658439491 |
