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Reformvorschläge zur Leasingbilanzierung - Eine kritische Würdigung (German Edition)

Umut Hallaceli




[PDF.ye44] Reformvorschläge zur Leasingbilanzierung - Eine kritische Würdigung (German Edition)

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 | #4121808 in eBooks |  2008-07-09 |  2008-07-09 | File type: PDF

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Diplomarbeit aus dem Jahr 2007 im Fachbereich BWL - Revision, Prüfungswesen, Note: 2,3, Universität zu Köln, 77 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: 1 Problemstellung

Die derzeit international geltende Leasingbilanzierung nach IAS 17 und SFAS 13 verfolgt den all or nothing approach, der die Frage der Zuordnung eines Vermögensgegenstands an das wirtschaftliche Eigentum knüpft. Das wirtschaftliche Eigentum am Leas...

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