£46.75

Gabler Verlag International harmonisierte Rechnungslegungsstandards aus Sicht der Aktionäre: Vergleich von EG-Richtlinien, US-GAAP und IAS: 209 (neue betriebswirtschaftliche forschung (nbf), 209)

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Description

Kurt V. Auer analysiert Unterschiede bei Rahmenbedingungen, Grundsätzen und Detailregelungen von US-GAAP, IAS und EG-Richtlinien sowie die kaum behandelte Frage, inwieweit diese Unterschiede aus Sicht von Aktionäre entscheidungs- und bewertungsrelevant sind. Der Autor zeigt, daß sich mit der neuen Strategie der Kommission der Europäischen Union neben den US-GAAP die IAS als weltweit akzeptierter Rechnungslegungsstandard für Börsennotierungen werden etablieren können. Der generell unterstellte höhere Informationsgehalt der US-GAAP und der IAS gegenüber den EG-Richtlinien läßt sich aus Sicht der Aktionäre anhand der empirischen Studien nicht nachweisen. Für die zweite Auflage wurde das Werk vollständig überarbeitet und auf den neuesten Stand von Wissenschaft und Praxis gebracht. About the Author Univ.-Prof. Dr. Kurt V. Auer lehrt am Institut für Finanzwirtschaft und Controlling der Universität Innsbruck.

Product Specifications

Format
paperback
Domain
Amazon UK
Release Date
28 January 1999
Listed Since
07 April 2012

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