haku: @author Schildbach, T. / yhteensä: 9
viite: 4 / 9
| Tekijä: | Schildbach, T. |
| Otsikko: | Pensionsverpflichtungen nach US-GAAP/IAS versus HGB/GoB und die Informationsfunktion des Jahresabschlusses |
| Lehti: | Zeitschrift für Betriebswirtschaft
1999 : VOL. 69:9, p. 957-977 |
| Asiasana: | PENSIONS GERMANY ASSETS |
| Kieli: | ger |
| Tiivistelmä: | US-GAAP on Pensions enjoy a very high reputation in Germany. Thorough analysis shows however that this reputation is not well founded. US-GAAP on Pensions offer great opportunities to manage the figures. Only part of the obligation is shown in the balance sheet. The two instruments to compensate "additional minimum liability" are problematic. Deferred pension cost do not fulfill the basic criteria for assets. Unrealized pension cost cause a conflict with "clean profit". |
SCIMA