Bilanzpolitik: Wesen Und Methoden Der Taktischen Beeinflussung Von Handels- Und Steuerrechtlichen Jahresabschlüssen

Name: Bilanzpolitik: Wesen Und Methoden Der Taktischen Beeinflussung Von Handels- Und Steuerrechtlichen Jahresabschlüssen
Brand: Gabler Verlag
SKU: 9783663147220
Price: 3776.0 INR
Availability: InStock

by Ulrich Harder

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ISBN13: 9783663147220
Binding: Paperback
Subject: N/A
Publisher: Gabler Verlag
Publisher Imprint: Gabler Verlag
Publication Date: January 1, 1962
Pages: 317
Original Price: EUR 51.39
Language: German
Edition: Softcover Repri
Item Weight: 513 grams
BISAC Subject(s): Economics / General

About The Book

1m deutschsprachig'en Schrifttum ist der Begriff "Bilanzpolitik U ein verhalt- nismiiBig oft gebrauchter Ausdruck, der mit der Rechnungslegung eines Un- ternehmens in Verbindung gebracht wird. Untersucht man diese vielfach schlag- wortartig verwendete Bezeichnung auf ihren Bedeutungsinhalt, laBt sich jedoch eine bemerkenswerte Uneinheitlichkeit der damit verkniipften Vor- u stellungen konstatieren. Es zeigt sich, daB der Terminus "Bilanzpolitik in sehr verschiedenartiger Weise interpretiert wird, und so ist es denn auch nicht erstaunlich, daB von einer zufriedenstellenden Klarung dieser Materie bis he ute nicht gesprochen werden kann. Dies sowie die Tatsache, daft das bilanzpolitische Verhalten in der Praxis eine erhebliche Rolle spielt, lieB es reizvoll erscheinen, den damit zusammenhangenden Fragen einmal in um- fassender Weise auf den Grund zu gehen. Hierbei kann es sich nicht nur darum handeln, eine bloBe Begriffsstudie vorzulegen, sondern es solI dariiber hinaus ein in sich geschlossenes System entwickelt werden, das sowobl die bilanzpolitischen Motive und Zwecke als auch die zur Verfiigung stehenden Mittel umfangt und einheitlich darstellt. Bereich und Auswirkungen bilanz- politischer Gestaltung lassen sich daraus in einer Gesamtschau erkennen uncI beurteilen. Der auBerordentliche Umfang des Stoffes macht eine Beschrankung in der Weise erforderlich, sich lediglich mit den bilanzpolitischen Fragen bei der Aufstellung des regularen periodischen Jahresabschlusses zu befassen. Auf eine Erorterung der bei der Gestaltung der zahlreichen Sonderbilanzen auf- tretenden Probleme muB leider verzichtet werden, da es hierfiir, angesichts des ohnehin bereits stark angewachsenen AusmaBes der Arbeit, an Raum feh. lt.

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