Der Internationale Harmonisierungsprozeß Der Rechnungslegung: Theorie, Praxis, Perspektiven

Name: Der Internationale Harmonisierungsprozeß Der Rechnungslegung: Theorie, Praxis, Perspektiven
Brand: Peter Lang Gmbh, Internationaler Verlag Der W
SKU: 9783631443729
Price: 5980.0 INR
Availability: InStock

by Peter Rost

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ISBN13: 9783631443729
Binding: Paperback
Subject: N/A
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der W
Publication Date: December 1, 1991
Pages: 310
Original Price: GBP 57.7
Language: German
Edition: N/A
Item Weight: 400 grams
BISAC Subject(s): Bookkeeping

About The Book

Internationale Harmonisierungstendenzen in der Rechnungslegung haben heute weltweit auf die Gestaltung nationaler Jahresabschlüsse ma geblichen Einflu . Ziel des vorliegenden Buches ist es, Theorie, Praxis und Perspektiven dieser Entwicklung darzulegen und einen umfassenden Beitrag zum praktischen und theoretischen Verständnis des gegenwärtigen Harmonisierungsprozesses zu leisten. Dies beinhaltet u.a. die Entwicklung theoretischer Grundlagen einer Harmonisierung, die Bestandsaufnahme grundsätzlicher Rechnungslegungsunterschiede sowie die Frage nach den Ursachen für die Entstehung unterschiedlicher nationaler Rechnungslegungssysteme. Die Darstellung der verschiedenen institutionellen internationalen Harmonisierungsbemühungen sowie der damit erzielten Erfolge zeigt, da die internationale Harmonisierung der Rechnungslegung weltweit noch kein befriedigendes Niveau erreicht hat. Aus der Analyse der dafür verantwortlichen Problembereiche werden Lösungsansätze und Perspektiven für zukünftige Harmonisierungsmöglichkeiten entwickelt.

About The Author

Der Autor: Peter Rost wurde 1959 in Frankfurt/Main geboren. Nach der Ausbildung zum Bankkaufmann begann er 1981 das Studium der Wirtschaftswissenschaften an der Universität Gießen, das er 1987 als Diplom-Kaufmann abschloß. 1988 bis 1990 war er Stipendiat der Arthur Andersen-Stiftung. Daneben war er im Bankwesen und in einer Wirtschaftsprüfungsgesellschaft tätig. 1991 Promotion zum Dr.rer.pol.

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