{"id":3578,"date":"2023-05-31T17:00:03","date_gmt":"2023-05-31T17:00:03","guid":{"rendered":"https:\/\/23.investments\/glossary\/normalization\/"},"modified":"2023-05-31T17:00:03","modified_gmt":"2023-05-31T17:00:03","slug":"normalisierung","status":"publish","type":"glossary","link":"https:\/\/old.23.investments\/de\/glossar\/normalisierung\/","title":{"rendered":"Normalisierung"},"content":{"rendered":"<p>Dabei handelt es sich um den Prozess der Anpassung oder \"Normalisierung\" der Jahresabschl\u00fcsse, um den Einfluss der von den Eigent\u00fcmern getroffenen Entscheidungen zur Steuerminimierung zu beseitigen und sie so umzugestalten oder anzupassen, dass sie die wirtschaftliche Leistung und den Zustand des Unternehmens aus der Sicht eines Investors wiedergeben.<\/p>","protected":false},"template":"","glossary-category":[60],"class_list":["post-3578","glossary","type-glossary","status-publish","hentry","glossary-category-accounting"],"_links":{"self":[{"href":"https:\/\/old.23.investments\/de\/wp-json\/wp\/v2\/glossary\/3578","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/old.23.investments\/de\/wp-json\/wp\/v2\/glossary"}],"about":[{"href":"https:\/\/old.23.investments\/de\/wp-json\/wp\/v2\/types\/glossary"}],"wp:attachment":[{"href":"https:\/\/old.23.investments\/de\/wp-json\/wp\/v2\/media?parent=3578"}],"wp:term":[{"taxonomy":"glossary-category","embeddable":true,"href":"https:\/\/old.23.investments\/de\/wp-json\/wp\/v2\/glossary-category?post=3578"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}