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Wesentlichkeitsallokation im Rahmen der Konzernabschlussprüfung (Instant Digital Access Code Only)
- Edition : 1st, 2016
- Author(s) : Moritz Michel
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Wesentlichkeitsallokation im Rahmen der Konzernabschlussprüfung (Instant Digital Access Code Only)
- ISBN: 9783658132682
- SKU: 260386V
- Format: VitalSource eBook/PDF
- Instant Access!
Moritz Michel untersucht das sich aus den gesetzlichen und berufsständischen Prüfungsnormen ergebende Erfordernis zur Bestimmung von Teilbereichswesentlichkeiten im Rahmen der Konzernabschlussprüfung. Dazu wird u. a. die Notwendigkeit zur Vornahme einer solchen Wesentlichkeitsallokation theoriebasiert herausgearbeitet, eine Inventarisierung von existierenden Instrumenten zur Vornahme der Allokation vorgenommen sowie ein umfassendes Bild der Umsetzung des konzernabschlussspezifischen Allokationserfordernisses durch den nationalen Berufsstand erlangt.