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Alte vs. neue Rechnungslegung auf der Aktivseite der Bilanz und dessen Auswirkungen für die Unternehmen

Alte vs. neue Rechnungslegung auf der Aktivseite der Bilanz und dessen Auswirkungen für die Unternehmen

          
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About the Book

Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Hochschule Albstadt-Sigmaringen; Sigmaringen, Sprache: Deutsch, Abstract: Seit dem Bilanzrichtliniengesetz (BiRiLiG) 1985 ist das Bilanzrechtsmodernisierungsgesetz (BilMoG) die größte Bilanzrechtsreform in Deutschland. Das übergeordnete Ziel dieser Re-form war es, das HGB an die internationalen Rechnungslegungsstandards (IFRS) anzuglei-chen. Jedoch sollte die Bilanzierung nach der neuen Form des HGB nicht so kostenintensiv sein wie die Rechnungslegung nach den IFRS. Die Eckpfeiler des HGB bleiben erhalten, sodass die Handelsbilanz weiter als Grundlage der Ausschüttungsbemessung und der steu-erlichen Gewinnermittlung dient. Ein weiterer Grund, warum von einer kompletten Umstel-lung auf die IFRS abgesehen wurde, war die Entlastung der kleinen und mittelgroßen Unter-nehmen von der aufwendigeren und noch teureren Bilanzierung nach den IFRS. Mit dieser Reform wurde also eine eigenständige und dauerhafte Bilanzierungsgrundlage für deutsche Unternehmen geschaffen. Dennoch verändert das BilMoG die Rechnungslegung umfassend und grundlegend. Alle Gebiete der Bilanzierung sind davon betroffen. Für die Unternehmen kommen also große Herausforderungen bei der Umsetzung des BilMoG, der Bilanzierung sowie der Bilanzanalyse zu. Die nachfolgende Arbeit ist in fünf Kapitel unterteilt. In Kapitel 2 wird zunächst "Allgemeines" wie die historische Entwicklung des BilMoG und die Deregulierung bearbeitet. Zur Deregulie-rung findet sich im Anhang zusätzlich eine eigene kritische Untersuchung. In Kapitel 3 werden dann explizit diverse Änderungen auf der Aktivseite der Bilanz durch Gegenüberstellung von alter und neuer Rechnungslegung behandelt. Aus Platzgründen können nicht alle Ände-rungen bearbeitet werden. Deshalb findet in diesem Kapitel eine Abgrenzung statt. Nachfol-gend in Kapitel 4 werden die Auswirkungen für die Unternehmen ausgearbeitet. Der Fokus hierbei wird auf die selbst erste


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Product Details
  • ISBN-13: 9783640927036
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3640927036
  • Publisher Date: 03 Jul 2011
  • Height: 210 mm
  • No of Pages: 36
  • Series Title: German
  • Weight: 63 gr


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Alte vs. neue Rechnungslegung auf der Aktivseite der Bilanz und dessen Auswirkungen für die Unternehmen
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