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Verfahren Zur Festlegung Von Rechnungs Legungs Standards

Verfahren Zur Festlegung Von Rechnungs Legungs Standards

          
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About the Book

Die Qualität der Finanzberichterstattung von Unternehmen steigt potenziell, wenn die Standard-Rechnungslegungsregeln/-Prinzipien von hoher Qualität sind und ihre Einhaltung streng durchgesetzt wird. Das Buch zeigt aber auch das unmittelbare Problem der politischen Intervention, mit dem Marktwirtschaften, ihre Investoren und Gläubiger konfrontiert sind. Es arbeitet die Formen und Zeitpunkte von Lobbying heraus; stellt 47 Fälle von Intervention [1960-2005] vor, an denen 12 nationale Standardsetzer und der globale Standardsetzer beteiligt waren; klassifiziert die motivierenden Faktoren für politisches Lobbying; beschreibt die Auswirkung der Intervention, die hauptsächlich von der Form der Finanzberichterstattung abhängt und die Transparenz und Flexibilität der Standardsetzung beeinflusst. Diese Situation verlangt nach Maßnahmen, um das deprimierende Ergebnis der Politisierung auf die Rechnungslegung zu reduzieren. Das Buch stellt Schutzmaßnahmen für die Aktivitäten der Interventionisten vor wirtschaftlichen Folgen, konzeptionellen Rahmenbedingungen und Überlegungen zu ordnungsgemäßen Verfahren bei der Standardsetzung auf. Diese Studie soll Standardsetzern, Wertpapieraufsichtsbehörden, ernsthaften Forschern auf dem Gebiet der Rechnungslegung und Studenten im Allgemeinen helfen zu verstehen, wie Intervenierer solche Interpretationen vornehmen.


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Product Details
  • ISBN-13: 9786203116304
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Verlag Unser Wissen
  • Height: 229 mm
  • No of Pages: 444
  • Spine Width: 25 mm
  • Width: 152 mm
  • ISBN-10: 6203116300
  • Publisher Date: 07 Sep 2022
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 648 gr


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Verfahren Zur Festlegung Von Rechnungs Legungs Standards
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