The Resource Bilanzielle Verbindlichkeiten nach HGB und US-GAAP

Bilanzielle Verbindlichkeiten nach HGB und US-GAAP

Label
Bilanzielle Verbindlichkeiten nach HGB und US-GAAP
Title
Bilanzielle Verbindlichkeiten nach HGB und US-GAAP
Creator
Subject
Summary
Liabilities in the balance-sheet according to the German Commercial Law and according to the US-GAAP. A balance sheet drawn up according to the US-GAAP is considered to give more or better information on an enterprise's situation than a balance sheet drawn up according to the accounting principles under the German Commercial Law. The dissertation reviews the differences in showing liabilities in the balance sheet according to the US-GAAP and according to the German Commercial Law. The author comes to the conclusion that with respect to the provisions on whether an asset must be shown in the balance sheet and to the valuation provisions the US-GAAP do not give more or better information than the accounting principles under the German Commercial Law. As to the provisions on how detailed the balance sheet and the explanations have to be the US-GAAP inform better than the accounting principles under the German Commercial Law. The author proves his conclusions with the aid of liabilities for waste disposal of harmful substances and for the nuclear waste disposal (including the dismantling of a nuclear power station)
http://library.link/vocab/creatorName
Roese, Bernd
Language note
German
Series statement
Gabler Edition Wissenschaft.
http://library.link/vocab/subjectName
accounting principles
Label
Bilanzielle Verbindlichkeiten nach HGB und US-GAAP
Publication
Extent
274 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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