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All questions about your order, return and delivery must be sent to our customer service team by e-mail at yourstore@yourdomain.com
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Help
If you have any questions, you are always welcome to contact us. We'll get back to you as soon as possible, withing 24 hours on weekdays.
Customer service
All questions about your order, return and delivery must be sent to our customer service team by e-mail at yourstore@yourdomain.com
Sale & Press
If you are interested in selling our products, need more information about our brand or wish to make a collaboration, please contact us at press@yourdomain.com
Im Bezug auf die einzelnen Grundstze der auerplanmigen Abschreibungen nach GoB und IFRS bestehen sowohl in den konzeptionellen Grundlagen als auch in den Ausprgungen erhebliche Unterschiede. Insbesondere existiert in Rechtsprechung und Literatur keine einheitliche Auslegung dieser besonderen Grundstze der Antizipation knftiger Verluste.Marc Weindel untersucht systematisch die unterschiedlichen Objektivierungskonzeptionen der Verlustantizipation durch auerplanmige Abschreibungen bei aktivischen Vermgensbestandteilen nach GoB und IFRS. Aufbauend auf einer Analyse des jeweils zugrunde liegenden Verlustbegriffs arbeitet er heraus, dass gerade die abweichende Akzentuierung allgemeiner Verlustantizipationsprinzipien die konkrete Ausgestaltung der Verlustabschreibungsgrundstze mageblich determiniert. In Abhngigkeit von der Art der Ertragszurechnung entwickelt er einen Konkretisierungsrahmen fr auerplanmige Abschreibungen von zur Veruerung gehaltenen Vorrten und zur weiteren Nutzung bestimmten Vermgensbestandteilen und wrdigt die im Hinblick auf die Verlustobjektivierung bestehenden Gemeinsamkeiten und Divergenzen in beiden Rechnungslegungssystemen.
⚠️ WARNING (California Proposition 65):
This product may contain chemicals known to the State of California to cause cancer,
birth defects, or other reproductive harm.
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⚠️ California Proposition 65 Warning: Some products sold on this website may expose you to chemicals known to the State of California to cause cancer, birth defects, or other reproductive harm. For more information, visit www.P65Warnings.ca.gov.
