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Ifrs 2007: Wiley Kommentar Zur Internationalen Rechnungslegung Nach Ifrs

Ifrs 2007: Wiley Kommentar Zur Internationalen Rechnungslegung Nach Ifrs

          
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About the Book

Seit Beginn des Jahres 2005 müssen alle kapitalmarktorientierten Unternehmen ihre Konzernabschlüsse nach International Financial Reporting Standards erstellen. Für die großen und mittelständischen Unternehmen wird es zunehmend wichtiger die Vorteile der IFRS zu nutzen, um ihre Verhandlungsposition gegenüber Banken und anderen Kapitalgebern zu stärken. Das hat zur Folge, dass auch die Berater und Prüfer ab diesem Zeitpunkt die Vorschriften beherrschen müssen, wenn sie weiter wettbewerbsfähig bleiben wollen. Denn der Wechsel von HGB zu IFRS erweist sich als schwierig und aufwendig.

Deutsche hochkarätige Herausgeber haben das weltweit anerkannte amerikanische Original-Standardwerk der Autoren Barry J. Epstein und Eva Jermakowicz überarbeitet und den deutschen Verhältnissen angepasst.
Jedes Kapitel enthält eine Übersicht zum Diskussionstand der öffentlichen Meinung bei den einzelnen Regelungen. Zahlreiche Beispiele und Auszüge aus Geschäftsberichten stellen den Praxisbezug her.

Neben den Aktualisierungen der IAS/IFRS-Standards enthält der Kommentar Erläuterungen zu den Bilanzierungsvorschriften von Industriebranchen und Banken. Eine überarbeitete Checkliste zu den Publizitätsvorschriften sowie eine Synopse US GAAP und IFRS runden den Kommentar ab.

About the Author: Prof. Dr. Dr. h.c. Wolfgang Ballwieser ist Lehrstuhlinhaber für Rechnungswesen und Prüfung an der Ludwig-Maximilians-Universität in München. Darüber hinaus ist er Mitglied des Vorstandes der Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft e.V. und Verfasser zahlreicher Schriften zur Bilanzierung, Prüfung und Unternehmensbewertung.

Dr. Frank Beine, WP/StB, ist Geschäftsführer und Partner bei Deloitte & Touche GmbH in Hannover sowie Mitglied des IFRS Center of Excellence von Deloitte. Er lehrt Unternehmensbewertung an der Leibniz Universität Hannover.

Prof. Dr. Sven Hayn, WP/CPA ist Partner bei Ernst & Young und leitet das IFRS Area Desk der Central European Area von Ernst & Young. Er lehrt im Studiengang Master in International Business Administration an der Universität Hamburg und ist Mitglied des Rechnungslegungs Interpretations Committee (RIC) beim DRSC.

Prof. Dr. V. H. Peemöller lehrt am betriebswirtschaftlichen Institut der Universität Erlangen-Nürnberg. Er ist außerdem Vorsitzender des Deutschen Instituts zur Zertifizierung im
Rechnungswesen e.V. in Würzburg, Vorsitzender des Beirats der Fachakademie für Rechnungslegung und Steuerrecht in Zell sowie Mitglied des Verwaltungsrats des Instituts für Interne Revision Deutschland.

Prof. Dr. Lothar Schruff ist Professor für Rechnungslegung und Prüfung an der Georg-August-Universität Göttingen.

Prof. Dr. Claus-Peter Weber, RA, WP/StB ist Honorarprofessor an der Universität des Saarlandes.


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Product Details
  • ISBN-13: 9783527503650
  • Publisher: Wiley
  • Publisher Imprint: Wiley-Vch
  • Height: 225 mm
  • No of Pages: 1349
  • Spine Width: 150 mm
  • Width: 225 mm
  • ISBN-10: 352750365X
  • Publisher Date: 25 Feb 2013
  • Binding: Paperback
  • Language: German
  • Returnable: Y
  • Sub Title: Wiley Kommentar Zur Internationalen Rechnungslegung Nach Ifrs


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