Die Ausführungen machen deutlich, daß das LÜCKE-Theorem nur auf die spezielle Möglichkeit zielt, Erfolgsrechnungen mittels Ansatzes von kalkulatorischen Zinsen auf Nettobestände zielkonform umzugestalten. Daneben bestünden theoretisch weitere Möglichkeiten einer zielkonformen...

Many companies in USA and Western Europe are taking advantage of developments in information technology and outsourcing parts of the accounting process to vendors in other parts of the world. Offshore outsourcing of accounting presents some unique risks, control problems and challenges. In this...

Nicolas Véron comments on the proposal for governance reform ('constitution review') published in May 2008 by the IASC Foundation, the private-sector body which oversees the setting of International Financial Reporting Standards (IFRS). He emphasizes the unprecedented nature of this global...