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Planung im Zusammenhang mit der Bilanzierung und Bewertung nach IFRS

In: Handbuch Controlling

Author

Listed:
  • Thomas Barth

    (Hochschule für Wirtschaft und Umwelt)

Abstract

Zusammenfassung Die Rechnungslegung nach IFRS hat im Vergleich zur Rechnungslegung nach dem deutschen HGB vielfältige Berührungspunkte zum Controlling. Insbesondere wird in verschiedenen Standards auf zukünftige Ereignisse abgestellt. Um eine korrekte und IFRS-konforme Bilanzierung und Bewertung zu gewährleisten, sind umfangreiche Informationen aus dem Controlling notwendig. Das Controlling übernimmt hierbei die Funktion eines Daten- und Methodenlieferants.

Suggested Citation

  • Thomas Barth, 2022. "Planung im Zusammenhang mit der Bilanzierung und Bewertung nach IFRS," Springer Books, in: Wolfgang Becker & Patrick Ulrich (ed.), Handbuch Controlling, edition 2, pages 847-875, Springer.
  • Handle: RePEc:spr:sprchp:978-3-658-26431-4_63
    DOI: 10.1007/978-3-658-26431-4_63
    as

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