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Auswirkungen des Exposure Drafts 2010/2009 zur Neuregelung des IAS 17 auf ausgewählte Leasingverhältnisse

Auswirkungen des Exposure Drafts 2010/2009 zur Neuregelung des IAS 17 auf ausgewählte Leasingverhältnisse

          
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About the Book

Die Auslegung der Leasingbilanzierung gemäß IAS 17 ist ein seit 2006 andauerndes Prestigeprojekt des IASB und FASB zur Konvergenz der internationalen Rechnungslegung zwischen den beiden Standardsettern. Zweck dieses Projektes ist die seit Jahren unter Kritik geratene Leasingbilanzierung zu verbessern, vereinfachen und die globale Anwendung der IFRS auszuweiten. Im August 2010 wurde der Öffentlichkeit letztendlich seitens des Boards ein Standardentwurf 'Leases ED/2010/09' vorgelegt. Der Standardentwurf basiert auf dem Diskussionspapier, das im März 2009 als vorläufiger Entwurf veröffentlicht wurde. Bis Dezember 2010 hatte die teilnehmende Öffentlichkeit Anspruch darauf den vorgeschlagenen Exposure Draft auf Lücken zu kommentieren. Ziel dieser Arbeit ist es im ersten Schritt, die internationale Leasingbilanzierung auf den derzeitigen Status Quo hin zu prüfen und aus diesem Standpunkt heraus die Notwendigkeit einer substanziellen Veränderung der aktuellen Regelung zu erläutern. Im Anschluss soll der von beiden Boards vorgeschlagene Exposure Draft untersucht und auf Hinblick seiner Wirkung für den jeweiligen Anwender kommentiert werden. Somit sollen im Zuge der Neuregelung die Konsequenzen des Exposure Drafts aufgegriffen werden, um folglich die Existenzfähigkeit bzw. lückenlose Anwendbarkeit des neuen Standards im Alltag zu ergründen.
About the Author: Yama Waziri, B.A., wurde 1986 in Kabul, Afghanistan, geboren. Als Flüchtling kam er mit seinen Eltern Ende 1992 nach Deutschland mit der Hoffnung ein besseres Leben ohne Krieg führen zu können. Begeistertet von fremden Kulturen verbrachte Yama nach seinem Abitur ein einjähriges Work&Travel Jahr in Australien. Anschließend begann er sein Bachelorstudium an der Hochschule Osnabrück, welches er mit dem Schwerpunkt International Business and Management im Jahre 2012 erfolgreich beendete. Während seines B.A. Studiums verbrachte Yama ein Auslandssemester in den USA, um sich anschließend für einige Monate in Buenos Aires, Argentinien, niederzulassen, um das vielfältige Leben Südamerikas kennenzulernen. Durch sein Praktikum in dem renommierten Haus KPMG gewann er die Motivation, sich der Thematik des vorliegendes Buches zu widmen. Seit Mitte 2012 absolviert Yama seinen Masterstudiengang an der Universität Wuppertal, wo er mit dem Schwerpunkt Entrepreneurship kurz vor seinem Abschluss steht. Eine besondere Auszeichnung erhielt Yama zu Beginn seines Masterstudiums, als er als Stipendiat in die Studienstiftung des deutschen Volkes aufgenommen wurde.


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Product Details
  • ISBN-13: 9783955494148
  • Publisher: Bachelor + Master Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3955494144
  • Publisher Date: 18 Jul 2013
  • Height: 210 mm
  • No of Pages: 56
  • Series Title: German
  • Weight: 77 gr


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Auswirkungen des Exposure Drafts 2010/2009 zur Neuregelung des IAS 17 auf ausgewählte Leasingverhältnisse
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