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Aussagefähigkeit der Prognoseberichterstattung mit Risiko- und Chancenbetrachtung bei Energieversorgungsunternehmen: Vergleich von E.ON und RWE

Aussagefähigkeit der Prognoseberichterstattung mit Risiko- und Chancenbetrachtung bei Energieversorgungsunternehmen: Vergleich von E.ON und RWE

          
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About the Book

Masterarbeit aus dem Jahr 2016 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Hochschule für Technik und Wirtschaft Berlin, Sprache: Deutsch, Abstract: Diese Arbeit befasst sich mit den Prognose-, Risiko- und Chancenberichten 2013-2015 von E.ON und RWE. Hierbei wird ein Scoring-Modell entwickelt, mit Hilfe dessen die Berichte jeweils einzeln bewertet und schließlich miteinander verglichen werden. Hauptaugenmerk liegt auf der Schaffung eines Informationsmehrwertes für den Adressaten. Ziel dieser Arbeit ist es, die Aussagefähigkeit der Prognose-, Risiko- und Chancenberichte von Energieversorgern zu bewerten, insbesondere in Bezug auf die Erfüllung der Anforderungen des DRS 20. Es soll nicht der "beste" Prognose-, Risiko- und Chancenbericht ermittelt, sondern jeder einzelne Teilbericht auf seine Aussagefähigkeit hin untersucht werden. Da der DRS 20 unter dem Aspekt konzipiert wurde den Adressaten der Konzernlageberichterstattung Informationen zur Verfügung zu stellen, um sich ein zutreffendes Bild über den Geschäftsverlauf und die voraussichtliche Entwicklung des Konzerns zu machen, wird der Standard im Rahmen dieser Untersuchung als geeignet angesehen, als Grundlage für die Bewertung zu dienen. Betrachtet werden zwei der größten deutschen Energieversorger, E.ON und RWE. Dabei sollen folgende Fragen beantwortet werden: Welche Regelungen bestehen für die Lageberichterstattung und somit auch für die Prognose-, Risiko- und Chancenberichterstattung? Welche Änderungen haben sich durch die Einführung des DRS 20 ergeben? Welche Aussagefähigkeit besitzen die Prognose-, Risiko und Chancen-berichte von E.ON und RWE? Welche Aspekte sind besonders positiv und besonders negativ hervor-zuheben? Ist eine qualitative Veränderung im mehrjährigen Vergleich der Berichte festzustellen? Welche Aspekte des DRS 20 werden kritisch gesehen und wo bestehen noch Verbesserungspotentiale? [...]


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Product Details
  • ISBN-13: 9783668383487
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 130
  • Series Title: German
  • Sub Title: Vergleich von E.ON und RWE
  • Width: 148 mm
  • ISBN-10: 3668383480
  • Publisher Date: 06 Mar 2017
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 8 mm
  • Weight: 177 gr


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