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Rolle der wirtschaftlichen Betrachtungsweise in der Gewinnrealisierung nach handelsrechtlichen GoB: Eine exemplarische Analyse anhand verschiedener Geschäftsvorfälle

Rolle der wirtschaftlichen Betrachtungsweise in der Gewinnrealisierung nach handelsrechtlichen GoB: Eine exemplarische Analyse anhand verschiedener Geschäftsvorfälle

          
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About the Book

Der Jahresabschluss ist grundsätzlich das wichtigste Medium, um die wirtschaftliche Lage eines Unternehmens darzustellen. Bevor die einzelnen Bilanzposten jedoch befüllt werden können, sind eine Vielzahl gesetzlicher Regelungen zu beachten, die Art und Umfang des Bilanzinhalts regeln. Da die überwiegende Mehrheit der Unternehmen mit Gewinnerzielungsabsicht geführt wird, ist es wenig überraschend, dass die Gewinnrealisierung einen wichtigen Teil im Rahmen der Rechnungslegung darstellt. Im Kontrast dazu existieren jedoch nur wenig und zusätzlich sehr allgemein gehaltene Regelungen im HGB, die den Zeitpunkt der Gewinnrealisierung regeln. Als Konsequenz haben sich im Laufe der Zeit in Literatur, Rechtsprechung und Lehre sehr viele, teilweise extrem voneinander abweichende, Meinungen entwickelt. Dieses Buch möchte zunächst herausstellen, warum eine Orientierung an der wirtschaftlichen Betrachtungsweise bei der Ermittlung des Zeitpunkts der Gewinnrealisierung zweckmäßig ist, um im Anschluss anhand verschiedener Arten von Geschäftsvorfällen exemplarisch den Gewinnrealisierungszeitpunkt zu ermitteln.
About the Author: Sarah Unterburger, B. Sc., wurde 1989 in Berlin geboren. Ihr Studium der Internationalen Betriebswirtschaftslehre an der Europa-Universität Frankfurt (Oder) schloss die Autorin im Jahre 2014 mit dem akademischen Grad des Bachelor of Science erfolgreich ab. Bereits während des Studiums sammelte die Autorin umfassende praktische Erfahrungen in der Steuer- und Abschlussprüfungsbranche. Seit Abschluss ihres Studiums arbeitet sie in einer Wirtschaftsprüfungsgesellschaft. Fasziniert von türkischer Kultur und Sprache, verbrachte die Autorin zwei Jahre in der Türkei, um die Besonderheiten des Landes kennenzulernen. Derzeit lebt sie in Berlin.


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Product Details
  • ISBN-13: 9783958203556
  • Publisher: Bachelor + Master Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Weight: 77 gr
  • ISBN-10: 3958203558
  • Publisher Date: 11 Mar 2015
  • Height: 210 mm
  • No of Pages: 54
  • Series Title: German
  • Sub Title: Eine exemplarische Analyse anhand verschiedener Geschäftsvorfälle
  • Width: 148 mm


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Rolle der wirtschaftlichen Betrachtungsweise in der Gewinnrealisierung nach handelsrechtlichen GoB: Eine exemplarische Analyse anhand verschiedener Geschäftsvorfälle
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