Home > Society & social sciences > Education > History of education > Basel II und Rating: Anforderungen an die Kreditinstitute und Möglichkeiten der Mandantenunterstützung durch die Steuerberater zur Optimierung des Ratings
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Basel II und Rating: Anforderungen an die Kreditinstitute und Möglichkeiten der Mandantenunterstützung durch die Steuerberater zur Optimierung des Ratings

Basel II und Rating: Anforderungen an die Kreditinstitute und Möglichkeiten der Mandantenunterstützung durch die Steuerberater zur Optimierung des Ratings

          
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About the Book

In einem seit 1999 andauernden Prozess wurden die Eigenkapitalregeln für Banken grundlegend überarbeitet und sind zum 01. Januar 2007 neu in Kraft getreten. Zentrales Element ist die auf Grundlage von Ratings der Kreditnehmer basierende individuelle Eigenkapitalunterlegung. Ziel der vorliegenden Arbeit ist es, neben der Erläuterung der neuen Baseler Eigenkapitalvereinbarung, deren nationale Umsetzung und der sich daraus ergebenden Anforderungen und Auswirkungen für die Banken auch den Ratingprozess an sich sowie Möglichkeiten der Ratingverbesserung anhand von Beispielen und die Rolle des Steuerberaters in diesem Zusammenhang darzustellen. So werden zunächst Inhalte und Aufbau der neuen Baseler Eigenkapitalvereinbarung sowie die nationale Umsetzung und die sich daraus ergebenden Anforderungen in Form der MaRisk vorgestellt und auf Auswirkungen auf die Eigenkapitalunterlegung, die Kreditzinskalkulation und das Risikomanagement der Banken eingegangen. Welche Kriterien Banken im Rahmen der Bonitätsprüfung anwenden, wird am Beispiel des Ratingverfahrens der Sparkassenorganisation dargestellt. Aus Unternehmenssicht werden Aspekte der Entscheidung für ein externes oder internes Ratings vorgestellt. Darüber hinaus werden die Tätigkeitsfelder der Ratingberatung und die dabei für die Steuerberater bestehenden rechtlichen Grenzen sowie Anforderungen an die Erstellung von Jahresabschlüssen zur Vorlage bei den Banken beleuchtet. In einem separaten Abschnitt werden Hinweise zur Vorbereitung auf das Rating und zu Optimierungsmöglichkeiten sowie der in diesem Zusammenhang notwendigen Unterstützung durch den Steuerberater gegeben. Die Wirkung einzelner bilanzieller Optimierungsmaßnahmen wurde dabei anhand konkreter Ratingergebnisse von Unternehmenskunden untersucht. Abgerundet wird die Arbeit durch die Erläuterung der Funktions- und Wirkungsweise von Finanzierungsalternativen zum Bankkredit. Der umfangreiche Anhang beinhaltet neben den Beispielfällen auch hilfreiche Checklisten


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Product Details
  • ISBN-13: 9783836655682
  • Publisher: Diplomica Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Weight: 199 gr
  • ISBN-10: 3836655683
  • Publisher Date: 21 Nov 2007
  • Height: 254 mm
  • No of Pages: 106
  • Series Title: German
  • Sub Title: Anforderungen an die Kreditinstitute und Möglichkeiten der Mandantenunterstützung durch die Steuerberater zur Optimierung des Ratings
  • Width: 178 mm


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Basel II und Rating: Anforderungen an die Kreditinstitute und Möglichkeiten der Mandantenunterstützung durch die Steuerberater zur Optimierung des Ratings
Diplomica Verlag Gmbh -
Basel II und Rating: Anforderungen an die Kreditinstitute und Möglichkeiten der Mandantenunterstützung durch die Steuerberater zur Optimierung des Ratings
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