March 2023
Intermediate
481 pages
22h 43m
German
book
Rechnungslegung und Rechnungslegungspolitik, 3rd Edition
by Carl-Christian Freidank, Mario Henry Meuthen
Content preview from Rechnungslegung und Rechnungslegungspolitik, 3rd Edition
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Teil 1 Weiterführung der Rechnungslegung von Einzelunternehmen
Lernziele
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Vergleichende Analyse wesentlicher Bilanzierungs- und Bewertungsfragen nach Handels-, Steuerrecht und IFRS (Leasing, Erfolgserfassung, langfristige Auftragsfertigung, Stichtags- und Steitigkeitsprinzip sowie Fehlerkorrekturen und Schätzungsänderungen)
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Besonderheiten der Rechnungslegung von Industrieunternehmen (Ermittlung der Herstellungskosten und Zurechnung auf die Produkte, retrograde Bewertung, GuV-Ausweis nach dem Gesamt- und Umsatzkostenverfahren)
I. Sonstige Bilanzierungs- und Bewertungsfragen
A. Leasing
1. Handels- und Steuerrecht
Unter Leasing wird eine Vereinbarung verstanden, bei der der Leasinggeber (Vermieter) dem Leasingnehmer (Mieter) gegen ...
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.