search query: @indexterm Balance sheets / total: 133
reference: 52 / 133
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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