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Internationale Koordinierung Nationaler Enforcement-Aktivitäten: Eine Kritische Analyse Unter Besonderer Berücksichtigung Der Deutschen Prüfstelle Für
Paperback
Series: Schriften Zu Wirtschaftsprüfung, Steuerlehre Und Controlling
ISBN13: 9783834942272
Publisher: Springer Pg
Published: Jul 18 2012
Pages: 409
Weight: 1.15
Height: 0.89 Width: 5.83 Depth: 8.27
Language: German
Praktische und systemtheoretische Beobachtungen aus dem Blickwinkel der Deutschen Prüfstelle für Rechnungslegung (DPR) zeigen, dass die internationale Koordinierung nationaler Enforcement-Aktivitäten im jetzigen Zustand aktive Regulierungsarbitrage zulässt, regulatorische Kooperation zwischen nationalen Enforcern erschwert und die Entwicklung lokaler IFRS nicht verhindert. Vor diesem Hintergrund entwickelt Roland Bockmann idealtypische Konzeptionsmodelle, die ebendiese Unzulänglichkeiten adressieren und im besten Fall beseitigen können.
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