IFRS – leicht gemacht.

Eine Einführung in die International Financial Reporting Standards.

By (author) Stephan Kudert By (author) Peter Sorg By (author) Dino Höppner By (author) Sebastian Leitsch

Book cover: IFRS – leicht gemacht.

Extent: 183 pages

Publisher: Duncker & Humblot

Subject: Business & Economics

Series: BLAUE SERIE – leicht gemacht

Language: German

Paperback (Out of print)

(September 2022)

ISBN: 9783874403795

4.57 x 6.54 inches

Price: $25.00

On back order

Hier werden die International Financial Reporting Standards in leicht verstandlicher und bewahrt fallorientierter Weise dargestellt.

I. Stellenwert und Inhalt eines IFRS-Abschlusses
Lektion 1: Grundlagen der Rechnungslegung nach IFRS
Lektion 2: Der IFRS-Abschluss
Lektion 3: Regelungen für verbundene und kapitalmarktorientierte Unternehmen

II. Ansatz und Bewertung im IFRS-Abschluss
Lektion 4: Ansatz- und Bewertungsgrundsätze der IFRS
Lektion 5: Bewertungsmaßstäbe bei der Erstbewertung
Lektion 6: Bewertungsmaßstäbe bei der Folgebewertung
Lektion 7: Bilanzierung der Aktiva
Lektion 8: Bilanzierung der Passiva
Lektion 9: Finanzinstrumente
Lektion 10: Leasingverhältnisse

Sachregister

Stephan Kudert studied business administration at the TU Berlin and received his doctorate and habilitation at the FU Berlin. In 1990 he passed the tax advisor exam. In 1995 he became a professor of Taxation and Auditing at the European University Viadrina. For more than 20 years, he has been a permanent lecturer at BStBK, the University of Hamburg in the Master of International Taxation and Visiting Professor at ESMT. Since 2007, Kudert has also been Scientific Director of International Tax Law Training at BStBK, Vice-Director of the Institute for Central and East European Taxation and Guest Lecturer at the Federal Finance Academy.

Dino Höppner is a post-doctoral fellow at the Chair of Business Taxation and Auditing at the European University Viadrina Frankfurt (Oder) and at the Institute for Central and East European Taxation (I CEE TAX). He also works as a tax consultant and honorary lecturer. Dino Höppner holds a Bachelor of Science and a Master of Science in Business Administration and a PhD from the European University Viadrina Frankfurt (Oder). His publications include books, commentaries and articles in the field of accounting and business taxation with a focus on international tax law.

  • By (author) Stephan Kudert
  • By (author) Peter Sorg
  • By (author) Dino Höppner
  • By (author) Sebastian Leitsch