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Informationswert Des Anhangs Zur Jahresrechnung: Komplexitätsreduktion Und Steigerung Des Nutzens Finanzieller Informationen
Paperback
AccountingEconomicsGeneral Law
ISBN13: 9783658155544
Publisher: Springer Gabler
Published: Oct 13 2016
Pages: 346
Weight: 0.99
Height: 0.78 Width: 5.83 Depth: 8.27
Language: German
Anke Gerding befasst sich mit dem Anhang zur Jahresrechnung, der in fast allen nationalen und internationalen Rechnungslegungssystemen integraler und verpflichtender Bestandteil ist und mitunter als Informationsgrundlage für Investitionsentscheidungen dient. Die Autorin zeigt wertvolle Ma nahmen zur Reduktion der Komplexität und Erhöhung des Informationswerts des Anhangs auf, wobei sich ihre Implikationen sowohl an Standardsetzer, Ersteller als auch an Rechnungslegungsadressaten richten. Die praxisorientierte Ausgestaltung der empirisch fundierten Handlungsempfehlungen unterstützt dabei die direkte Umsetzbarkeit. Durch das Zusammenwirken der relevanten Parteien kann der Informationswert des Anhangs gesteigert werden, was mit positiven ökonomischen Auswirkungen einhergeht.
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