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Interessengeleitete Rechnungslegung: Internationale Angleichung Und Politische Ökonomie Am Beispiel Des "Fair Value"
Paperback
Series: Finanzwirtschaft, Unternehmensbewertung & Revisionswesen
ISBN13: 9783658021238
Publisher: Springer Gabler
Published: Apr 13 2013
Pages: 276
Weight: 0.86
Height: 0.67 Width: 5.83 Depth: 8.27
Language: German
Die über Jahrhunderte gewachsene deutsche Bilanzrechtstradition verliert durch die fortschreitende internationale Rechnungslegungsangleichung und die Übernahme zentraler Elemente aus der angelsächsischen bzw. US-amerikanischen Bilanzkultur zusehends an Bedeutung. Mit Hilfe des Forschungsansatzes der politischen Ökonomie der Rechnungslegung analysiert Niklas Benedict Homfeldt am Beispiel des fair value Ausma und Ursachen für den Siegeszug der angelsächsischen Bilanzkultur. Der Autor liefert mit seiner Arbeit einen tiefen Einblick in den von Partikularinteressen gesteuerten internationa-len Angleichungsprozess.
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