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    Immaterielle Güter in der externen Rechnungslegung: Grundsätze und Vorschriften zur Bilanzierung nach H.G.B., D.R.S. und I.A.S./I.F.R.S.

     
    From Martin Lutz-Ingold
    Only 1 items left in stock
    Immaterielle Güter in der externen Rechnungslegung: Grundsätze und Vorschriften zur Bilanzierung nach H.G.B., D.R.S. und I.A.S./I.F.R.S.

    Description

    Martin Lutz-Ingold untersucht die Unterschiede und Gemeinsamkeiten der Grundsätze und Vorschriften zur Bilanzierung immaterieller Güter des deutschen und des IAS/IFRS Rechnungslegungssystems und arbeitet das zwischen diesen Systemen bestehende Harmonisierungspotenzial heraus. Anschließend zeigt er die Möglichkeiten zur Fortentwicklung der Systeme auf der Basis einer de lege ferenda-Betrachtung auf.

    Product details

    EAN/ISBN:
    9783824481590
    Edition:
    2005
    Medium:
    Paperback
    Number of pages:
    312
    Publication date:
    2005-01-01
    Publisher:
    Deutscher Universitats-Verlag
    Languages:
    german
    EAN/ISBN:
    9783824481590
    Edition:
    2005
    Medium:
    Paperback
    Number of pages:
    312
    Publication date:
    2005-01-01
    Publisher:
    Deutscher Universitats-Verlag
    Languages:
    german

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