search query: @indexterm Balance sheets / total: 133
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| Author: | Streim, H. |
| Title: | Ein Pladoyer fur die Einheitsbilanz (A pladoyer for the unified balance) |
| Journal: | Betriebswirtschaftliche Forschung und Praxis
1990 : NR. 6, p. 527-545 |
| Index terms: | BALANCE SHEETS |
| Language: | ger |
| Abstract: | The article argues that the relevance principle has to be abandoned in favour of a unified corporate and tax balance. The unified balance serves best the goal of defending the creditor because in this way can the liberty in measurement be narrowed down the most. |
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