Commander aujourd'hui : Schweizerische Zivilprozessordnung (Art. 1–352 ZPO sowie Art. 400–408 ZPO)

Conditional and Unconditional Conservatism

Implications for Accounting Based Valuation and Risky Projects
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. Julia Nasev examines the impact of conservative accounting numbers on valuation estimates and on real economic decisions such as cost stickiness.
décembre 2009, env. 116 pages, Quantitatives Controlling, Anglais
Betriebswirtschaftlicher Verlag Gabler
978-3-8349-2122-2

Autres titres de la collection: Quantitatives Controlling

Afficher tout

Autres titres sur ce thème