Title
Mindestanforderungen und Benchmarks ordentlicher Chancenberichterstattung im Lagebericht (German Edition),Used
Delivery time: 8-12 business days (International)
Durch das Bilanzrechtsreformgesetz wurde die prospektive Berichterstattung gem. 289 HGB in den Lageberichten deutscher Unternehmen neben dem Risiko und Prognosebericht um eine explizit genannte Chancenkomponente erweitert. Da die Anforderungen an die Ausgestaltung von Lageberichten bei weitem nicht so detailliert sind wie die zahlreichen Bilanzierungsregeln fr den Jahresabschluss und zukunftsorientierte Berichtsformen zudem einen hellseherischen" Charakter haben, herrscht ber die korrekte Ausgestaltung des Chancenberichts eine hohe Unsicherheit. Dieser begegnet der Autor, indem er schrittweise die Anforderungen an diesen Bericht aus den verschiedenen Normenquellen ableitet und zusammenfasst. Auch fr die stark ermessensabhngigen Fragen nach der Wesentlichkeit von Chancen und der Chancenquantifizierung zeigt er dabei Lsungsmglichkeiten auf. Im Anschluss wird ein ScoringModell entwickelt, mit dessen Hilfe Chancenberichte anhand der zuvor eruierten Anforderungen bewertet werden knnen. An der Hhe des Scores lsst sich damit ablesen, in welchem Umfang die geforderten Charakteristika eines ordentlichen Chancenberichts i.S.d. 289 HGB erreicht wurden. Exemplarisch wird diese Untersuchung fr die Lageberichte der drei grten deutschen brsennotierten Automobilhersteller und Pharmaunternehmen fr die Geschftsjahre 2004 und 2005 durchgefhrt, um so auch ein stichprobenhaftes Bild der erstmaligen Umsetzung der neuen gesetzlichen Anforderungen in der Praxis zu zeichnen.
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.
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.