US-GAAP - der Fair Value als Leitlinie
Inhaltsangabe:Problemstellung: ¿Accounting may be said to be standing at the crossroads, facing a choice between maintenance of its historical role and decreasing relevance, on the one hand, and expanding its role with attendant risk and potentially expanding relevance, on the other. The developments (¿) suggest that American GAAP have already started down the path toward expansion and change.¿ Vor dem ...