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Auswirkungen des Neubewertungsmodells nach IAS 16 für das Sachanlagevermögen und auf die Vermögens-, Finanz- und Ertragslage an einem Beispielunternehmen

Auswirkungen des Neubewertungsmodells nach IAS 16 für das Sachanlagevermögen und auf die Vermögens-, Finanz- und Ertragslage an einem Beispielunternehmen

          
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About the Book

Studienarbeit aus dem Jahr 2018 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, FOM Essen, Hochschule für Oekonomie & Management gemeinnützige GmbH, Hochschulleitung Essen früher Fachhochschule, Sprache: Deutsch, Abstract: Durch die stetige Globalisierung und Internationalisierung von Unternehmen, gewinnen internationale Rechnungslegungsstandards in der heutigen Zeit zunehmend an Bedeutung. Neben den bereits seit Jahrzehnten existierenden Vorschriften zur Aufstellung eines Jahresabschlusses nach HGB, wurden in den letzten Jahren mehr und mehr internationale Vorschriften etabliert. Bedeutsam sind insbesondere die Vorschriften zur Bilanzierung nach den International Financial Reporting Standards des IASB. Seit dem 01.01.2005 sind kapitalmarktorientierte Unternehmen verpflichtet den Konzernabschluss nach diesen Vorschriften aufzustellen. Aufgrund des Umfangs und der hohen Änderungsrate werden immer häufiger Fachtagungen für dieses Thema angeboten. Diese Aufstellung schafft eine bessere internationale Vergleichbarkeit und Transparenz von branchengleichen Unternehmen, hinsichtlich entscheidungsrelevanter Informationen für Bilanzadressaten, wie zum Beispiel Banken, Shareholder oder Investoren. Grundsätzlich wird zwischen einer internen und externen Bilanz unterschieden. Während die interne Bilanz als Informationssystem für Entscheidungen innerhalb eines Unternehmens gilt, wird die externe Bilanz als verpflichtende Informationsquelle dem Adressatenkreis zur Verfügung gestellt. Das Sachanlagevermögen nimmt eine bedeutende Rolle in der Aufstellung der Bilanz ein, da es bei den meisten Unternehmen der größten Bilanzposition entspricht. Die vorliegende Arbeit, stellt daher die Möglichkeit des Neubewertungsmodells im Zuge der Folgebewertung für Unternehmen vor. Des Weiteren, soll die Fragestellung bezüglich der Auswirkungen auf das anwendende Unternehmen nähergehend erläutert werden. Dabei liegt das Hauptaugenmerk auf den Vorschriften des IAS 16 und den


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Product Details
  • ISBN-13: 9783668983304
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 30
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3668983305
  • Publisher Date: 23 Jun 2019
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 50 gr


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Auswirkungen des Neubewertungsmodells nach IAS 16 für das Sachanlagevermögen und auf die Vermögens-, Finanz- und Ertragslage an einem Beispielunternehmen
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Auswirkungen des Neubewertungsmodells nach IAS 16 für das Sachanlagevermögen und auf die Vermögens-, Finanz- und Ertragslage an einem Beispielunternehmen
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