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Die Darstellung Konzerninterner Verschmelzungen Im Konzernabschluß

Die Darstellung Konzerninterner Verschmelzungen Im Konzernabschluß


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About the Book

Obgleich es sich bei den meisten Verschmelzungen um konzern interne Verschmelzungen handelt, bestehen keine gesetzlichen Regelungen für deren Berücksichtigung im Konzernabschluß. Auch das Fachschrifttum hat sich bislang wenig mit der Thematik befaßt. Vor diesem Hintergrund besteht die Zielsetzung der Arbeit in der Formulierung sachgerechter Abbildungsregeln für die Darstellung konzerninterner Verschmelzungen im Konzernabschluß sowie in der Erarbeitung der konsolidierungstechnischen Umsetzung. Die Grundlagen hierfür sind die gesetzlichen Vorschriften zur Konzernrechnungslegung, anerkannte handelsrechtliche Grundsätze bzw. Prinzipien und die Zwecke des Konzernabschlusses. Das Ergebnis der Arbeit bildet eine umfassende Gestaltungskonzeption für die Darstellung konzerninterner Verschmelzungen im Konzernabschluß.
About the Author: Der Autor: Alexander Thume, geboren 1971. Studium der Betriebswirtschaftslehre an der Universität Regensburg; Abschluß 1996. Anschließend Promotion an der Wirtschaftswissenschaftlichen Fakultät der Universität Regensburg; Abschluß 1999. Der Autor ist im Bereich der Corporate Finance Beratung einer weltweit führenden Prüfungs- und Beratungsgesellschaft tätig.


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Product Details
  • ISBN-13: 9783631357682
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Width: 148 mm
  • ISBN-10: 3631357680
  • Publisher Date: 29 May 2000
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 421
  • Series Title: Regensburger Beitraege Zur Betriebswirtschaftlichen Forschun
  • Weight: 260 gr


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Die Darstellung Konzerninterner Verschmelzungen Im Konzernabschluß
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Die Darstellung Konzerninterner Verschmelzungen Im Konzernabschluß
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