Beschreibung
Hier werden die International Financial Reporting Standards in leicht verständlicher und bewährt fallorientierter Weise dargestellt. Aus dem Inhalt:- Rechnungslegung und Abschluss nach IFRS verbundene und kapitalmarktorientierte Unternehmen Erstbewertung und Folgebewertung Bilanzierung von Aktiva und Passiva Finanzinstrumente und Leasingverhältnisse. Eine unerlässliche Lernhilfe für die Klausur, aber ebenso Beistand im Berufsalltag.
Autorenporträt
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.
