Reform der Leasingbilanzierung: Pläne des IASB (German Edition) Book PDF, ePub eBook

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Book Descriptions:
Die vorgeschlagenen Änderungen werden von der Leasing-Wirtschaft heftig kritisiert. Der für die Zukunft geplante Right-of-Use Ansatz wird als konzeptionell unausgegoren bezeichnet. Dieser löst zwar Anwendungsprobleme des derzeit gültigen Alles-oder-nichts-Ansatzes, dies jedoch unter Inkaufnahme der Schaffung neuer Probleme.

Reform der Leasingbilanzierung: Pläne des IASB (German Edition) by A. Kaindl

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