Title
Grundstze ordnungsmiger Verlustabschreibungen: Objektivierungskonzeptionen der Verlustantizipation durch auerplanmige Abschreibu,Used
Delivery time: 8-12 business days (International)
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.
By changing our most important processes and
products, we have already made a big leap forward. This ranges from the
increased use of more sustainable fibers to the use of more
environmentally friendly printing processes to the development of
efficient waste management in our value chain.
⚠️ WARNING (California Proposition 65):
This product may contain chemicals known to the State of California to cause cancer, birth defects, or other reproductive harm.
For more information, please visit www.P65Warnings.ca.gov.
Shipping & Returns
Shipping
We ship your order within 2–3 business days for USA deliveries and 5–8 business days for international shipments. Once your package has been dispatched from our warehouse, you'll receive an email confirmation with a tracking number, allowing you to track the status of your delivery.
Returns
To facilitate a smooth return process, a Return Authorization (RA) Number is required for all returns. Returns without a valid RA number will be declined and may incur additional fees. You can request an RA number within 15 days of the original delivery date. For more details, please refer to our Return & Refund Policy page.
Shipping & Returns
Shipping
We ship your order within 2–3 business days for USA deliveries and 5–8 business days for international shipments. Once your package has been dispatched from our warehouse, you'll receive an email confirmation with a tracking number, allowing you to track the status of your delivery.
Returns
To facilitate a smooth return process, a Return Authorization (RA) Number is required for all returns. Returns without a valid RA number will be declined and may incur additional fees. You can request an RA number within 15 days of the original delivery date. For more details, please refer to our Return & Refund Policy page.
Warranty
We provide a 2-year limited warranty, from the date of purchase for all our products.
If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.
This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).
Warranty
We provide a 2-year limited warranty, from the date of purchase for all our products.
If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.
This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).
Secure Payment
Your payment information is processed securely. We do not store credit card details nor have access to your credit card information.
We accept payments with :
Visa, MasterCard, American Express, Paypal, Shopify Payments, Shop Pay and more.
Secure Payment
Your payment information is processed securely. We do not store credit card details nor have access to your credit card information.
We accept payments with :
Visa, MasterCard, American Express, Paypal, Shopify Payments, Shop Pay and more.