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v. Busse von Colbe (Walther),.
No full text(Heidelberger Tasch en'oucher. 3d.l86)Berlin, Heidelosrn, Wew York ;. SpringerBetriebswirtschaftstheorie. Bd.2. Zweite Auflage. Von Jalther- 3usse von Colbe3 Peter Hammanns Gert Lassmar
Vereinbarkeit internationaler Konzernrechnungslegung mit handelsrechtlichen Grundsätzen: Empfehlungen des Arbeitskreises "Externe Unternehmensrechnung" der Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft e.V.
No full textVereinbarkeit internationaler Konzernrechnungslegung mit handelsrechtlichen Grundsätzen: Empfehlungen des Arbeitskreises "Externe Unternehmensrechnung" der Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft e.V. 2. Aufl.
No full textPreservation of Net Substance for Purposes of Balancing and Costs Account as a Strategic Concept Example of Administered Prices
No full textThe problem discussed in the paper concerns taking into account changes in prices and value of money in an enterprise's accounting. This problem is solved in the FRG through elaborating a concept of preserving the substance and the capital. In the course of theoretical deliberations supported by practical examples in the final part of the paper, the author tries to prove the difference existing between the concept of preserving the gross and net substance, and what role is played by preservation of the net substance in the balancing and costs account in an enterprise. He also advances a thesis that the category of preserving the net substance as an element in the costs account is useful for formulating concepts of an enterprise’s strategic development
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