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Einfluss der IFRS auf die Rechnungslegungspraxis: Eine theoretische und empirische Analyse in ausgewaehlten Laendern der EU

Other Bernhard Pellens, By (author) Thomas Kemper-Scharpegge

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Kapitalmarktorientierte Unternehmen in der EU haben ihre KonzernabschlÃ¼sse seit 2005 nach den International Financial Reporting Standards (IFRS) zu erstellen. Ziel ist es, die Rechnungslegungsadressaten mit hochwertigen Informationen Ã¼ber die wirtschaftliche Lage zu versorgen. Fraglich ist jedoch, ob die IFRS-EinfÃ¼hrung dies allein erreichen kann.

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