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Rueckstellungsbilanzierung in Deutschland Und Frankreich: Eine Vergleichende Untersuchung Der Franzoesischen Rueckstellungsbilanzierung Aus Der Perspe
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ISBN13: 9783631352083
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Jan 4 2000
Pages: 355
Language: German
Ziel der Arbeit ist es, aufbauend auf der Darstellung der deutschen Rückstellungsbilanzierung einen umfassenden Überblick über den Begriff der französischen Rückstellung zu geben. Dies soll es dem Leser ermöglichen, Fehlinterpretationen bei der Analyse französischer Bilanzen aus Sicht des deutschen Bilanzrechts zu vermeiden. Daher werden insbesondere konzeptionelle Unterschiede zwischen beiden Rechtsmaterien herausgestellt und die einzelnen französischen Rückstellungstatbestände eingehend untersucht.
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