haku: @indexterm BALANCE SHEETS / yhteensä: 133
viite: 52 / 133
| Tekijä: | Streim, H. |
| Otsikko: | Ein Pladoyer fur die Einheitsbilanz (A pladoyer for the unified balance) |
| Lehti: | Betriebswirtschaftliche Forschung und Praxis
1990 : NR. 6, p. 527-545 |
| Asiasana: | BALANCE SHEETS |
| Kieli: | ger |
| Tiivistelmä: | 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. |
SCIMA