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Die Handelsrechtliche Umsatzrealisation

Die Handelsrechtliche Umsatzrealisation


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About the Book

​Den Umsatzerlösen kommt hinsichtlich ihrer Informations- und Anspruchsbemessungsfunktion eine wesentliche Bedeutung zu. Sie stellen eine zentrale Größe zur Gewinnermittlung dar und bilden die Ausgangsgröße zur Bestimmung der Ansprüche von Unternehmenskoalitionären. Roberto Becker geht der Frage nach, inwieweit die handelsrechtlichen Regelungen zur Umsatzrealisation den Zwecken der Rechnungslegung dienen. Der Autor zeigt, welche gesetzlichen Vorschriften für die Umsatzrealisation der allgemeinen Geschäftstypen sowie für die Mehrkomponentengeschäfte und die langfristige Auftragsfertigung existieren. Für die zwei betrachteten Spezialfälle -Mehrkomponentengeschäfte und langfristige Auftragsfertigung - zeigt er neben der gesetzlich gewollten bilanziellen Abbildung weitere Lösungsansätze auf, die er aus Sicht der Rechnungslegungszwecke einschätzt. Der Autor prüft, ob die derzeitigen Vorschriften die Rechnungslegungszwecke optimal erfüllen und empfiehlt die Umsetzung zweckadäquater Lösungsansätze.​
About the Author: Roberto Becker ist externer Doktorand am Lehrstuhl für Internationale Rechnungslegung und Wirtschaftsprüfung der TU Chemnitz sowie Mitarbeiter bei einer Wirtschaftsprüfungsgesellschaft im Bereich Audit.


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Product Details
  • ISBN-13: 9783658046231
  • Publisher: Springer Gabler
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 122
  • Series Title: Bestmasters
  • Sub Title: Unter Besonderer Berücksichtigung Der Zwecke Der Rechnungslegung
  • Width: 148 mm
  • ISBN-10: 3658046236
  • Publisher Date: 07 Jan 2014
  • Edition: 2014 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 9 mm
  • Weight: 245 gr


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