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Auswirkungen einer Umstellung auf internationale Rechnungslegung auf das Bonitätsrating nach BASEL II

Auswirkungen einer Umstellung auf internationale Rechnungslegung auf das Bonitätsrating nach BASEL II

          
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About the Book

Inhaltsangabe: Problemstellung: Die beiden Schlagworte ‚Basel II' und ‚Internationale Rechnungslegung' waren für die deutsche Wirtschaft eine der bedeutendsten Änderungen in den Rahmenbedingungen der Unternehmen der letzten Jahre. Sowohl die Beratungsgesellschaften als auch die Unternehmen selber sahen in der Bewältigung dieser Einflüsse eine große Herausforderung. Neben der teilweise gesetzlichen Verpflichtung zu diesen revolutionären Schritten wollen die Unternehmen durch aktive Eigeninitiative Wettbewerbsvorteile für sich behaupten. Betrachtet man den Kommunikationsfluss in der Wirtschaft, so tangiert die internationale Rechnungslegung den Informationsweg vom Unternehmen hin zur Öffentlichkeit. Die Art des Reportings wird durch die vorgegebenen Regelungen entscheidend geprägt. In diesem Zusammenhang ist eine Umstellung auf die internationalen Rechnungslegungssysteme IAS/IFRS oder US-GAAP denkbar. Auf der anderen Seite finden die nach außen gegebenen Informationen Beachtung im sog. Unternehmens- bzw. Bonitätsrating. Dessen Bedeutung durch das neue Regelwerk Basel II drastisch gestiegen ist. In Zukunft wird jede Kreditentscheidung auf der Basis eines Ratings durchgeführt. Dabei wirkt sich das Ergebnis dieser Bewertung direkt auf die Fremdkapitalkosten aus. Ziel dieser Arbeit ist die Gegenüberstellung der drei relevanten Rechnungslegungssysteme und als Ergebnis die Beeinflussung der Ratingergebnisse, welche durch die unterschiedlichen Vorschriften zur Abschlusserstellung auftreten werden. Die Ausführungen erstrecken von einzelnen Bereichen der Bilanzierung über die Analyse einzelner Ratingbestandteile bis hin zur zukünftigen Kreditbepreisung. Eine Umstellung auf eine Rechnungslegung nach internationalen Vorschriften bringt offensichtliche Vorteile für das Abschneiden im Unternehmensrating mit sich. Betrachtet man den Zinssatz für ein Darlehen, so errechnet sich dieser vereinfacht aus einer risikolosen Basisrendite zuzüglich eines, vom jeweiligen Unternehmen ab


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Product Details
  • ISBN-13: 9783838694795
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3838694791
  • Publisher Date: 27 Mar 2006
  • Height: 210 mm
  • No of Pages: 104
  • Series Title: German
  • Weight: 149 gr


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Auswirkungen einer Umstellung auf internationale Rechnungslegung auf das Bonitätsrating nach BASEL II
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