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Die Bedeutung Der Finanzierungsregeln Für Unternehmerische Entscheidungen

Die Bedeutung Der Finanzierungsregeln Für Unternehmerische Entscheidungen

          
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About the Book

Parallel zu der Entwicklung der Bilanzlehre verlaufen die Bemühungen, an der Bilanz ausgerichtete Finanzierungsregeln zu schaffen. Im Ge- gensatz zu der aufkommenden Diskussion um den Inhalt und die Ziel- setzung des kaufmännischen Jahresabschlusses eroberten sich die ein- mal aufgestellten Finanzierungsregeln, deren geistiger Ursprung in den juristischen Vorstellungen von der Bilanz als einem Instrument zur Er- haltung und zur Darstellung der Haftungsmasse für die Gläubiger zu se- hen ist, einen vorerst nicht in Zweifel gezogenen festen Platz in den An- schauungen von Wissenschaft und Praxis. Erst nachdem der Streit um die Bilanzauffassungen mit der Weiterentwicklung der Dynamischen Bi- lanz Schmalenbachs bereits einen vorläufigen Abschluß gefunden hatte, wich die einseitige Befürwortung der Finanzierungsregeln einer zunächst nur vorsichtigen Kritik, die in den letzten Jahren beständig zunahm. Die Bestrebungen, den Jahresabschluß als Informationsinstrument zu gestalten, das den zahlreichen Unternehmungsbeteiligten als Grundlage ihrer Entscheidungen dienen kann, bilden den Anlaß, die Aussagefähig- keit von Bilanzstrukturen anhand der Aussageintentionen der Finanzie- rungsregeln neu zu überdenken. Daher wird in dieser Arbeit untersucht, inwieweit die Aufstellung von Finanzierungsregeln den Ansprüchen, die die normative Entscheidungstheorie an das unternehmerische Handeln stellt, gerecht wird und welche Erklärungsmöglichkeiten sich für das Einhalten fixierter Bilanzstrukturen durch den Unternehmer bieten.


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Product Details
  • ISBN-13: 9783322987495
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1971 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 10 mm
  • Width: 170 mm
  • ISBN-10: 3322987493
  • Publisher Date: 20 Nov 2012
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 184
  • Series Title: Betriebswirtschaftliche Beiträge
  • Weight: 313 gr


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Die Bedeutung Der Finanzierungsregeln Für Unternehmerische Entscheidungen
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