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Anforderungen an die Jahresabschlusspolitik

Anforderungen an die Jahresabschlusspolitik

          
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About the Book

Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, 14 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Nach den handelsrechtlichen Vorschriften in Deutschland (§242 HGB) ist für das Ende eines jeden Geschäftsjahres der JA aufzustellen. Er soll Anteilseigner und Gläubigern Einblick in die Vermögens-, Finanz- und Ertragslage eines Unternehmens gewähren. Es unterscheiden sich allerdings die jeweils anzuwendenden nationalen Rechnungslegungsvorschriften durch unterschiedlich zugrunde liegende Philosophien und Zielsetzungen bei der Erstellung des JA, auch wenn zur Zeit eine eindeutige Tendenz zu einer international einheitlichen Rechnungslegungsvorschrift (IAS) zu erkennen ist. Der gesetzlich legitime Rahmen der Sachverhaltsgestaltung und -darstellung bietet dem Unternehmen jedoch immer noch einen großen Handlungsspielraum, auf den in den folgenden Seiten genauer eingegangen wird. Die Bedeutung der Veröffentlichung des JA in Bezug auf Image und Kreditwürdigkeit des Unternehmens erfordert eine systematische, an den Unternehmenszielen und Publikationsanforderungen orientierte Bilanz- oder auch so genannte Jahresabschlusspolitik. Unter dem JA eines Unternehmens versteht man im betriebswirtschaftlichen Rechnungswesen den Abschluss des Geschäftsjahres in der Rechnungslegung. Dazu müssen alle Bestands-, Erfolgs- und ggf. Privatkonten abgeschlossen werden. Durch den JA wird der finanzielle Erfolg des abgelaufenen Geschäftsjahr festgestellt. Weiterhin stellt der Jahresabschluss die Vermögenslage des Unternehmens zum Bilanzstichtag dar. JAP im weiteren Sinne lässt sich ganz allgemein als die zielgerichtete Gestaltung der Bilanzierung umschreiben. Sie ist ein Teil der Unternehmenspolitik. Dabei geht es einmal um die aus den Zwecken der Bilanzierung abgeleiteten Theorien und Methoden sowie um die daraus folgende zweckadäquate Bilanzkonzeption der Handels-, Steuer- und Konzernbilanz. Zum anderen handelt es sich um di


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Product Details
  • ISBN-13: 9783638936576
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 140 mm
  • ISBN-10: 3638936570
  • Publisher Date: 29 Apr 2008
  • Height: 216 mm
  • No of Pages: 28
  • Series Title: German
  • Weight: 50 gr


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