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Auswirkungen der Covid-19-Pandemie auf das Umlaufvermögen von Automobilherstellern

Auswirkungen der Covid-19-Pandemie auf das Umlaufvermögen von Automobilherstellern

          
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About the Book

Bachelorarbeit aus dem Jahr 2022 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,3, Hochschule Fresenius; Köln, Sprache: Deutsch, Abstract: Die Covid-19-Pandemie hatte schwerwiegende Auswirkungen auf die gesamte Weltwirtschaft. Insbesondere die Industrienation Deutschland hat unter den Folgen der Krise gelitten. Von diesen Auswirkungen war vor allem die für Deutschland bedeutsame Automobilherstellerbranche betroffen. Die Auswirkungen der Covid-19-Pandemie zeigten sich vor allem bei der Rechnungslegung der DAX-gelisteten Automobilhersteller. Die zuvor nie dagewesenen Umstände in Form von Umsatz- und Nachfrageeinbrüchen, Kurzarbeit, Produktionsstopps sowie weitere machten sich vornehmlich in der Bewertung des Umlaufvermögens bemerkbar. Ziel dieser Bachelorarbeit ist es, die Auswirkungen der Covid-19-Pandemie auf die Bewertung des Umlaufvermögens in den Abschlüssen nach dem Handelsgesetzbuch und den International Financial Reporting Standards der Automobilhersteller aus dem DAX darzustellen. Um die Forschungsfrage bezüglich der Covid-19-Pandemie Auswirkungen auf die Bewertung des Umlaufvermögens von im DAX-gelisteten Automobilherstellern zu beantworten, wurde eine umfassende Recherche relevanter Literatur aus diesem Themengebiet durchgeführt. Des Weiteren wurden die Jahresabschlüsse und Geschäftsberichte der DAX-Automobilhersteller aus den Jahren 2019 bis 2021 herangezogen. Sowohl im Abschluss nach dem Handelsgesetzbuch als auch im Abschluss nach den International Financial Reporting Standards haben sich umfangreiche Auswirkungen auf die Bewertung des Umlaufvermögens und die damit einhergehende Entwicklung der zugehörigen Posten abgezeichnet. Die Ergebnisse der Forschung und Recherche zeigen, dass die weitreichenden Folgen der Covid-19-Pandemie einen besonderen Einfluss auf die Werthaltigkeit der Vermögensgegenstände des Umlaufvermögens hatten. Nachdem sich diese Auswirkungen insbesondere im Wirtschaftsjahr 2020 ereignet hatten, konnten sich


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Product Details
  • ISBN-13: 9783963564321
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 56
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3963564326
  • Publisher Date: 19 Feb 2024
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 86 gr


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