Rechnungslegung

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This book describes how the rules of accounting are developed. It provides a new perspective on European accounting, showing how laws, standards, decrees and other regulations evolve, discussing and comparing the institutional settings and the legislative processes within each c…

This book describes how the rules of accounting are developed. It provides a new perspective on European accounting, showing how laws, standards, decrees and other regulations evolve, discussing and comparing the institutional settings and the legislative processes within each c…

Accounting for Value teaches investors and analysts how to handle accounting in evaluating equity investments. The book shows that valuation and accounting are much the same: Valuation is actually a matter of accounting for value. Laying aside many of the tools of modern financ…

Despite their skills and extensive training, many analysts fail to recognize the basics of good accounting and its deployment in valuation. By focusing on abstract concepts such as measurement basis, exit values, and entity concepts, they miss out on the benfits of a practical a…