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Nettosubstanzerhaltungsrechnungen Im Internationalen Konzern
Paperback
Series: Beitraege Zum Rechnungs-, Finanz- Und Revisionswesen, Book 18
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ISBN13: 9783820412420
Publisher: Peter Lang
Published: Dec 1 1987
Pages: 190
Language: German
Die Gestaltung einer konzernbezogenen Substanzerhaltungsrechnung hängt sowohl von der organisatorischen Struktur des Konzerns als auch vom konzernspezifischen Informationsbedarf ab. Dieser Überlegung folgend, entwickelt der Autor zwei verschiedene Rechnungsvarianten: Aufbau auf Basis von Einzelabschlüssen und Aufbau auf Basis des Konzernabschlusses.
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