Title
Whrungsumrechnung im Konzern: Die Umrechnung von in fremder Whrung aufgestellten Abschlssen von Tochterunternehmen fr Zwecke der,Used
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Product Description Heinz Knigsmaier setzt sich mit den rechtlichen und konomischen Hintergrnden der Whrungsumrechnung im Konzern auseinander und prsentiert eine eingehende Analyse von Umrechnungsmethoden und einschlgigen Regulativen wie SFAS No. 52, SSAP 20 und IAS 21. Seine berlegungen zur Gestaltung der Whrungsumrechnung im Konzern schlagen eine Brcke zur Bilanztheorie und beleuchten die Frage von der zu Grunde gelegten Bilanzauffassung her. From the Back Cover Die Whrungsumrechnung zhlt zu den komplexesten Gebieten der Konzernrechnungslegung. Zwar scheint man in einschlgigen Rechnungslegungsstandards auf der Basis des Konzepts der funktionalen Whrung eine durchaus tragfhige Lsung fr das Problem gefunden zu haben, doch sind die betreffenden Regelungen umstritten. Heinz Knigsmaier setzt sich mit den rechtlichen und konomischen Hintergrnden der Whrungsumrechnung im Konzern auseinander, z.B. dem Wechselkurs und den ihn bestimmenden Faktoren. Anschlieend prsentiert er eine eingehende Analyse von Umrechnungsmethoden und einschlgigen Regulativen wie SFAS No. 52, SSAP 20 und IAS 21. Seine berlegungen zur Gestaltung der Whrungsumrechnung im Konzern schlagen eine Brcke zur Bilanztheorie und beleuchten die Frage von der zu Grunde gelegten Bilanzauffassung her. About the Author Prof. Dr. Heinz Knigsmaier lehrt am Institut fr Revisions, Treuhand und Rechnungswesen der Universitt Graz.
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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.
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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.).
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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.