Der Grundsatz der Wesentlichkeit als Grundsatz ordnungsmäßiger Buchführung

Name: Der Grundsatz der Wesentlichkeit als Grundsatz ordnungsmäßiger Buchführung
Brand: Duncker & Humblot GmbH
Availability: OutOfStock
Rating: 5 (1 reviews)

By Rickard Kelch

0 - Default Title

Description

'The Principle of Materiality as a Generally Accepted Accounting Principle': This thesis deals with the scope and content of the principle of materiality under German accounting and tax law. The relevant German and the European Union legal framework (in particular: Directive 2013/34/EU) is analysed in detail. Particular attention is paid to the principle's power to override domestic rules of accounting and tax law. The thesis addresses the problem of defining materiality and highlights how the principle can be applied. It concludes with a proposal for regulation.

Product details

Binding:: Paperback
Edition:: 1
Number of Pages:: 574
Release Date:: 2025-10-14
Publication Date:: 2025-10-14
Publisher:: Duncker & Humblot GmbH
Languages:: Original: German
ISBN10:: 3428196155
ISBN13:: 9783428196159
GPSR Manufacturer Reference:: [email protected]
Weight:: 860 g
Height:: 15.7 cm
Width:: 23.3 cm
Thickness:: 3.4 cm

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