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Manfred Kühnberger
Der Jahresabschluß [PDF ebook]
Rechnungslegung nach Handels- und Steuerrecht

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Das Lehr- und Handbuch zum Jahresabschluß, das gegen sehr respektable Konkurrenz sich durchzusetzen sucht.
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Table of Content

Zwecke der handelsrechtlichen Rechnungslegung. Verknüpfung von Handels- und Steuerbilanz. Grundsätze ordnungsmäßiger Buchführung. Bilanzierung dem Grunde nach. Bilanzierungshilfen. Bewertung von Vermögensgegenständen. Bilanzielles Eigenkapital. Sonderposten, Verbindlichkeiten, Rechnungsabgrenzungsposten und Eventualverbindlichkeiten. Bilanzierung und Bewertung von Rückstellungen. Gewinn- und Verlustrechnung. Anhang und Lagebericht. Grundlagen der Bilanzpolitik.

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Language German ● Format PDF ● Pages 645 ● ISBN 9783486789386 ● File size 42.6 MB ● Publisher De Gruyter ● City Berlin/München/Boston ● Published 2018 ● Edition 1 ● Downloadable 24 months ● Currency EUR ● ID 6971375 ● Copy protection Adobe DRM

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