Die International Financial Reporting Standards im Mittelstand
Language: German
Published by AV Akademikerverlag Mai 2012, 2012
- Softcover
- New
Seller: BuchWeltWeit Ludwig Meier e.K., Bergisch Gladbach, GermanyBuchWeltWeit Ludwig Meier e.K.
AbeBooks seller since January 11, 2012
Condition: New
£ 36.22
Quantity: 2 available
Add to basketItem description from seller
This item is printed on demand - it takes 3-4 days longer - Neuware -Inhaltlich unveränderte Neuauflage. Die IFRS sind auf dem Vormarsch. Auch für den Mittelstand nimmt die Bedeutung der internationalen Rechnungslegung zügig zu und doch stehen viele Mittelständler den IFRS noch skeptisch gegenüber. Vorteile der internationalen Rechnungslegung sollen vor allem in der Vergleichbarkeit der Unternehmensabschlüsse zu sehen sein. Während kapitalmarktorientierte Unternehmen schon seit dem 01.01.2005 verpflichtet sind auf IFRS umzustellen, gestaltet sich die Lage im Mittelstand komplexer. Auf freiwilliger Basis ist auch die Anwendung von IFRS möglich. Die Regelungen des deutschen HGB und der IFRS unterscheiden sich aufgrund der Grundkonzeption erheblich. Die internationalen Rechnungslegungsstandards verzichten dabei auf wesentliche Elemente des handelsrechtlichen Gläubigerschutzes zugunsten einer Investororientierung. Sie stehen allein im Fokus der Informationsfunktion. Demgegenüber sind die Bilanzierungsgrundsätze nach HGB aufgrund der Ausschüttungsbemessungsfunktion und dem damit angestrebten Kapitalerhaltungsprinzip vom Vorsichtsprinzip geleitet. Insbesondere steht zur Diskussion, ob Mittelständler durch eine freiwillige Umstellung der Rechungslegung auf IFRS Vorteile z.B. hinsichtlich der Finanzierung erwarten können, oder ob die Nachteile z.B. Kosten einer Umstellung die Vorteile kompensieren oder sogar übersteigen. 80 pp. Deutsch.…
Seller Inventory # 9783639420494
- Title
- Die International Financial Reporting Standards im Mittelstand
- Author
- Martin Moesch
- Publisher
- AV Akademikerverlag Mai 2012
- Publication year
- 2012
- Condition
- Neu
- Binding
- Taschenbuch
- Language
- German
- ISBN 10
- 3639420497
- ISBN 13
- 9783639420494
- Item weight
- 137 grams
- Dimensions
- 220x150x5 mm
"Synopsis" may belong to another edition of this title.
From the Back Cover
"About the title" may belong to another edition of this title.
BuchWeltWeit Ludwig Meier e.K.
Bergisch Gladbach, Germany
AbeBooks seller since January 11, 2012
Shipping rates from Germany to U.S.A.
| Item | 5 to 15 business days | 5 to 15 business days |
|---|---|---|
| First item | £ 19.26 | £ 19.26 |
Payment methods
- Bank Wire Transfer
- Check
- Paypal
Seller's business information
BuchWeltWeit Ludwig Meier e.K.
Germany
Terms of sale
BuchWeltWeit Inh. Ludwig Meier e.K.
Inhaber: Ludwig Meier
De-Gasperi-Str. 8
51469 Bergisch Gladbach
Deutschland
Tel.: +49(0)22028659300
Fax: +49(0)22028659301
E-Mail: info@buchweltweit.de
Registergericht: Amtsgericht Köln
Registernummer: HRA 28253
Umsatzsteuer-Identifikationsnummer: DE815259907
Wir sind zur Teilnahme an einem Streitbeilegungsverfahren vor einer Verbraucherschlichtungsstelle weder verpflichtet noch bereit.
Right of withdrawal
If you are a consumer you can withdraw from the contract in accordance with the following. Consumer means any natural person who is acting for purposes which are outside his trade, business, craft or profession.
Information regarding the right of withdrawal
Statutory right to withdraw
You have the right to withdraw from this contract within 14 days without giving any reason.
The withdrawal period will expire after 14 days from the day on which you acquire, or a third party other than the carrier and indicated by you acquires, physical possession of the last good or the last lot or piece.
To exercise the right of withdrawal, electronically fill in and submit a clear statement on our website, under "My Purchases" in "My Account". We will communicate to you an acknowledgement of receipt of such a withdrawal on a durable medium (e.g. by e-mail) without delay.
To meet the withdrawal deadline, it is sufficient for you to send your communication concerning your exercise of the right of withdrawal before the withdrawal period has expired.
Effects of withdrawal
If you withdraw from this contract, we will reimburse to you all payments received from you, including the costs of delivery (except for the supplementary costs arising if you chose a type of delivery other than the least expensive type of standard delivery offered by us).
We may make a deduction from the reimbursement for loss in value of any goods supplied, if the loss is the result of unnecessary handling by you.
We will make the reimbursement without undue delay, and not later than 14 days after the day on which we are informed about your decision to withdraw from this contract.
We will make the reimbursement using the same means of payment as you used for the initial transaction, unless you have expressly agreed otherwise; in any event, you will not incur any fees as a result of such reimbursement.
We may withhold reimbursement until we have received the goods back, or you have supplied evidence of having sent back the goods, whichever is the earliest.
You shall send back the goods or hand them over to BuchWeltWeit Ludwig Meier e.K., Bergisch Gladbach, Germany, without undue delay and in any event not later than 14 days from the day on which you communicate your withdrawal from this contract to us. The deadline is met if you send back the goods before the period of 14 days has expired. You will have to bear the direct cost of returning the goods. You are only liable for any diminished value of the goods resulting from the handling other than what is necessary to establish the nature, characteristics and functioning of the goods.
Exceptions to the right of withdrawal
The right of withdrawal does not apply to:
- The delivery of newspapers, journals or magazines with the exception of subscription contracts; and
- The supply of digital content which is not supplied on a tangible medium (e.g. on a CD or DVD) if you accepted when you placed your order that we could start to deliver it, and that you could not withdraw once delivery had started.
Shipping terms
Der Versand ins Ausland findet IMMER mit DHL statt. Auch nach Österreich verschicken wir nur mit DHL! Daher Standardversand == Luftpost!