Dieter Ordelheide

from Wikipedia, the free encyclopedia

Dieter Ordelheide (born October 8, 1939 ; † May 29, 2000 in Bad Homburg in front of the height ) was a German economist and professor of the chair for international accounting and control at the Johann Wolfgang Goethe University , Frankfurt am Main . He was a pioneer in international accounting.

Life

After his habilitation in 1978, Dieter Ordelheide became professor for international accounting and control at the Johann Wolfgang Goethe University, Frankfurt am Main.

Ordelheide has dealt with the problem of international differences in accounting systems in teaching and research and was in demand as an international expert. In his work he has dealt with the prospects of fair value accounting against the background of the internationalization of accounting , for example in relation to the valuation of securities according to US GAAP and the representation of the close connection between these values ​​and the formulas of company valuation based on discounted cash flow Procedure according to Alfred Rappaport to make time evaluation understandable from the point of view of shareholder value . Together with his economic colleagues Walther Busse von Colbe , Günther Gebhardt and Bernhard Pellens , Dieter Ordelheide brought the standard work on consolidated financial statements: accounting according to business principles as well as the regulations of the HGB and the IAS / IFRS on the market.

In 1999 Ordelheide was awarded an honorary doctorate from WHU - Otto Beisheim School of Management ( formerly: Scientific University for Management ). Ordelheide has been a lecturer in external accounting at WHU since 1987.

Ordelheide was also a member of the newly created Standardization Council for Accounting (DSR). Among other things, he was a board member of the Schmalenbach Society and a faculty member at the European Institute for Advanced Studies in Management in Brussels.

Ordelheide died of cancer after a short, serious illness. He leaves behind a wife and 3 children.

Fonts

  • Dieter Ordelheide: Business Administration and Economic Theory . Poeschel, Stuttgart 1991, ISBN 3-7910-0551-0 .
  • Dieter Ordelheide, Dieter Pfaff: Germany . Routledge, London / New York 1994, ISBN 0-415-06775-8 .
  • Dieter Ordelheide and KPMG: Transnational Accounting . 2nd Edition. 2001, ISBN 1-56159-246-3 .
  • Walther Busse von Colbe, Dieter Ordelheide, Günther Gebhardt, Bernhard Pellens: Consolidated financial statements: Accounting according to business principles as well as the regulations of the HGB and the IAS / IFRS. 7th edition. Gabler, 2003, ISBN 3-409-76741-X .

Web links

personal data
SURNAME Ordelheide, Dieter
BRIEF DESCRIPTION German economist and university professor
DATE OF BIRTH October 8, 1939
DATE OF DEATH May 29, 2000
Place of death Bad Homburg vor der Höhe