Einführung -- Formen der Nutzungsüberlassung und deren Bilanzierung -- Reformbestrebungen in der IFRS-Leasingbilanzierung -- Simulation Bilanzierung operativer Leasingverträge -- Schlussbetrachtung und Ausblick.

At the heart of the current debate on financial reporting standards is conservatism. It is one of the oldest principles in accounting. Most obviously, conservatism is reflected in high market-to-book ratios indicating that accounting measurement understates book value relative to market value....