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Bilanzrechtsmodernisierungsgesetz (BilMoG): Auswirkungen auf die Bilanzkennzahlen mit Fallbeispiel

Bilanzrechtsmodernisierungsgesetz (BilMoG): Auswirkungen auf die Bilanzkennzahlen mit Fallbeispiel

          
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About the Book

Auf Grund der zunehmenden Globalisierung der Güter- und Kapitalmärkte befindet sich die Rechnungslegung seit einigen Jahren im Wandel. Im Zuge dieser fortschreitenden Globalisierung und des verstärkten Agierens von kleinen und mittelständischen Unternehmen auf internationalen Märkten, wurde die Forderung nach einer Modernisierung des geltenden Handelsrechts laut. Mit der Einführung des Gesetzes zur Modernisierung des Bilanzrechts (BilMoG) will der Gesetzgeber das bewährte HGB-Bilanzrecht zu einer dauerhaften und im Verhältnis zu den internationalen Rechnungslegungsstandards vollwertigen, aber kostengünstigeren und einfacheren Alternative weiterentwickeln. Zentrales Ziel des Gesetzgebers dabei ist, das deutsche Bilanzrecht im Vergleich zu den internationalen Rechnungslegungen wieder attraktiver zu gestalten und damit eine Antwort auf die IFRS zu geben. Im Bereich der Regelungen zum handelsrechtlichen Jahresabschluss sieht hierbei das BilMoG umfassende Änderungen in Bezug auf Ansatz-, Ausweis-, Bewertungs- und Anhangsvorschriften vor. Die Vielzahl und die Komplexität dieser Änderungen durch den Gesetzgeber und deren Auswirkungen auf das Bild der Bilanz und deren Bilanzkennzahlen ergeben den Grund für dieses Fachbuch.
About the Author: Herr Thomas Albers wurde 1975 in Esslingen a.N. geboren. Sein Studium der Betriebswirtschaft schloss der Autor im Jahre 2002 mit dem akademischen Grad Diplom Betriebswirt (FH) erfolgreich ab. Nach seinem Studium absolvierte der Autor im Jahre 2010 den Hochschulgrad Master of Business Administration (MBA) im Fach Finance and Management. Des Weiteren verlieh die Fakultät Wirtschafts- und Sozialwissenschaften der Universität Hohenheim dem Autor im Jahre 2012 den akademischen Grad Master of Science für das wirtschaftswissenschaftliche Lehramt.


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Product Details
  • ISBN-13: 9783954851874
  • Publisher: Igel Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Auswirkungen auf die Bilanzkennzahlen mit Fallbeispiel
  • Width: 148 mm
  • ISBN-10: 3954851873
  • Publisher Date: 27 Oct 2014
  • Height: 210 mm
  • No of Pages: 96
  • Spine Width: 5 mm
  • Weight: 127 gr


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