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Essay text:
Zwei internationale Regelwerke, die US GAAP und die IFRS, dominieren heute die Rechnungslegung bei Unternehmen mit internationaler Ausstrahlung. Wo ist da Platz fur ein lokal und mit begrenzten Ressourcen agierendes Regelwerk?
Die Fachkommission der Swiss GAAP FER entschied sich fur eine Neuorientierung, verbunden mit einer grundsatzlichen Uberarbeitung des Regelwerkes. Das neue "Zielsegment" von Gesellschaften sind vornehmlich die national orientierten kleinen und mittleren Unternehmen (KMU). Fur die KMU soll eine praxis- und schweizbezogene Orientierungshilfe in Rechnungslegung angeboten werden...
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Common topics in this essay:
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