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Wirtschaftliches Prüfungswesen, Bd I, Wirtschaftliches PrüfungswesenBand I: Aufstellung und Prüfung des Jahresabschlusses nach dem Handelsgesetzbuch
Hardcover
Publisher Price: $70.00
ISBN13: 9783486577129
Publisher: de Gruyter Oldenbourg
Published: Jun 8 2005
Pages: 384
Weight: 1.78
Height: 0.88 Width: 6.69 Depth: 9.61
Language: German
Die Materialien zur Vorbereitung auf die Berufsexamina wirschaftsprüfender und -beratender Berufe sind auf der Grundlage jahrelanger Erfahrungen nicht nur in der Hochschullehre, sondern auch in der Berufsvorbereitung von Angehörigen prüfender Berufe in Deutschland entstanden. Sie konzentrieren sich auf die wesentlichen Grundlagen des Fachgebietes Wirtschaftliches Prüfungswesen, deren Kenntnis von den Examenskandidaten in der Prüfung verlangt wird. Der vorliegende Band I enthält die Materialien zum Bereich Aufstellung und Prüfung des handelsrechtlichen Jahresabschlusses nach dem Handelsgesetzbuch und nach internationalen Grundsätzen. Die einzelnen Sachgebiete werden am Schluss des Buches in Form von Gliederungsvorschlägen zu ausgewählten Themenstellungen aufbereitet. Sie sind dazu bestimmt, sowohl die im Rahmen der Examina anzufertigenden Aufsichtsarbeiten als auch die Kurzvorträge im Rahmen der mündlichen Prüfung unter sachlichen Gesichtspunkten zu strukturieren. Den einzelnen Gliederungsvorschlägen ist stets ein Hinweis auf die Fundstelle im Textteil des Buches vorangestellt. Dadurch ist der Zugriff auf den zum jeweiligen Thema gehörenden Volltext möglich.
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