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Internationale Harmonisierung der Rechnungslegung und ihre Fortentwicklung — Anforderungen an börsennotierte Großkonzerne in Deutschland

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  • Edgar Ernst

    (Deutsche Post AG World Net)

Abstract

Zusammenfassung In diesem Beitrag betrachtet der Vertreter einer großen börsennotierten Großunternehmung (Deutsche Post AG) die Entwicklung der Rechnungslegung und die weiteren Perspektiven aus Unternehmenssicht. Viele Unternehmen spüren erst jetzt, dass die Umstellung auf internationale Rechnungslegungsvorschriften allein nicht ausreicht, um an den internationalen Kapitalmärkten konkurrenzfähig zu sein. Daher ist zu prüfen, welchen Anforderungen sie gerecht werden nüssten, um den Entwicklungen der internationalen Rechnungslegung zu begegnen, und welche investororienlierten Maßnahmen sie ergreifen müssten, um am Kapitalmarkt konkurrenzfähig zu sein.

Suggested Citation

  • Edgar Ernst, 2002. "Internationale Harmonisierung der Rechnungslegung und ihre Fortentwicklung — Anforderungen an börsennotierte Großkonzerne in Deutschland," Schmalenbach Journal of Business Research, Springer, vol. 54(2), pages 181-190, March.
    • Handle: RePEc:spr:sjobre:v:54:y:2002:i:2:d:10.1007_bf03371626
    DOI: 10.1007/BF03371626
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