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Der Komponentenansatz in der handelsrechtlichen Rechnungslegung und den IFRS (German Edition)

Jürgen Langhans




[PDF.dx04] Der Komponentenansatz in der handelsrechtlichen Rechnungslegung und den IFRS (German Edition)

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 | #4326198 in eBooks |  2012-01-03 |  2012-01-03 | File type: PDF

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Studienarbeit aus dem Jahr 2011 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Fachhochschule Worms , Veranstaltung: Wirtschaftliches Prüfungswesen, Sprache: Deutsch, Abstract: Vor Einführung des Bilanzrechtsmodernisierungsgesetzes (BilMoG) am 29.05.2009 konnte im handelsrechtlichen Jahresabschluss eine sog. Aufwandsrückstellung gem. § 249 Abs. 2 HGB gebildet werden. Danach durften Rückstellungen für ihre Eigenart nac...

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