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Auswirkungen des Ukraine-Krieges auf die Rechnungslegung nach IFRS. Konsequenzen für die finanzielle Berichterstattung deutscher Unternehmen

Auswirkungen des Ukraine-Krieges auf die Rechnungslegung nach IFRS. Konsequenzen für die finanzielle Berichterstattung deutscher Unternehmen

          
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About the Book

Masterarbeit aus dem Jahr 2023 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Martin-Luther-Universität Halle-Wittenberg (Externes Rechnungswesen und Wirtschaftsprüfung), Sprache: Deutsch, Abstract: Die Masterarbeit setzt sich mit den aktuellen Problembereichen der mit dem Ukraine-Krieg in Zusammenhang stehenden Auswirkungen auf die Rechnungslegung nach IFRS auseinander. Zur Veranschaulichung der vielseitigen Auswirkungen auf die finanzielle Berichterstattung deutscher IFRS-Anwender wird hierzu zunächst der Anwendungsbereich der IFRS für deutsche Unternehmen, die nach IFRS bilanzieren (müssen), abgegrenzt und um die Abschlussbestandteile, die ein IFRS-Abschluss erfordert, ergänzt. Aufgrund der hohen Unsicherheiten, die die kriegerischen Auseinandersetzungen in der Ukraine und die gegenseitigen Sanktionen, vor allem zwischen Russland und der EU, mit sich bringen, erfordern die Anhangangaben nach IAS 1.117 ff. und die standardspezifischen Redepflichten und Erläuterungen, insbesondere die Erstellung von Sensitivitätsanalysen sowie Angaben von Schätzunsicherheiten und Rechnungslegungsmethoden bei Geschäftsberichten zum 31. Dezember 2022 besonderes Augenmerk bei der Vermittlung entscheidungsnützlicher Informationen. Die Auswirkungen des Ukraine-Krieges erstrecken sich auf sämtliche Bereiche der finanziellen Berichterstattung von deutschen Unternehmen, die nach den IFRS bilanzieren. So steht an erster Stelle möglicher Auswirkungen auf die internationale Rechnungslegung die Durchführung von Werthaltigkeitsprüfungen im Regelungsstand des IAS 36 aufgrund von Zerstörung materieller Vermögenswerte oder sicherheits- und zerstörungsbedingten Schließungen von Produktionsstätten in der Ukraine. Aber auch die Einstellung der Geschäftstätigkeit in Russland führt zum einen vielfach zu hohen Abschreibungsbeträgen und belastet damit das Ergebnis deutscher IFRS-Anwender. Zum anderen führt die Einstellung der Geschäftstätigkeit in Russland zu Ausweiskonsequenze


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Product Details
  • ISBN-13: 9783346880673
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 94
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3346880672
  • Publisher Date: 12 May 2023
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 136 gr


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Auswirkungen des Ukraine-Krieges auf die Rechnungslegung nach IFRS. Konsequenzen für die finanzielle Berichterstattung deutscher Unternehmen
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Auswirkungen des Ukraine-Krieges auf die Rechnungslegung nach IFRS. Konsequenzen für die finanzielle Berichterstattung deutscher Unternehmen
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