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Umstellung der Rechnungslegung auf IFRS bei Leasinggesellschaften

Wesentliche Unterschiede zwischen deutschem Handelsrecht und IFRS/Änderungen bei Abschreibungen und Vertragsanlaufkosten/Wesentliche Risiken und Chancen/Leasingspezifische Auswirkungen bei erstmaliger Anwendung der IFRS/Einfluss des Refinanzierungsverhaltens/Ausbuchung statt Abgrenzung/Besonderheiten bei Immobilienleasing-Gesellschaften/Der Konsolidierungskreis von Leasinggesellschaften/Praktische Umstellung der Rechnungslegung auf IFRS

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