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Bestätigungsvermerk in seinen Ausprägungen unter Randbetrachtung der Konsequenzen für das geprüfte Unternehmen

Bestätigungsvermerk in seinen Ausprägungen unter Randbetrachtung der Konsequenzen für das geprüfte Unternehmen

          
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About the Book

Studienarbeit aus dem Jahr 2002 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,3, HAWK Hochschule für angewandte Wissenschaft und Kunst - Fachhochschule Hildesheim, Holzminden, Göttingen (Fachbereich Wirtschaft), Sprache: Deutsch, Abstract: Inhaltsvorschau Dieses Buch gibt einführend einen Überblick der zum Zeitpunkt der Veröffentlichung divers existierenden Testatsausprägungen in Deutschland, an deren Grundwortlaut nach dem HGB alter und neuer Fassung sich der Diskurs der Fachinstanzen begründet. Ein kurzer Blick gilt den derzeitig maßgeblichen Hauptpfeilern der beurteilenden externen Rechnungslegung- den International Accounting Standards, kurz: IAS- einerseits im internationalen Umfeld sowie in der EU-Zone von aussagekräftiger Bedeutung wie auch dem Prüfungsstandard kurz: PS 400 der nationalen Instanz des Instituts der Deutschen Wirtschaft, kurz: IDW. Grundsätzlich führt es in die Struktur der als Testate bezeichneten Bestätigungsvermerke in seiner Urform nach § 322 HGB nF und dem PS 400 ein. Es folgt eine Übersicht der Sonderformen von Bestätigungsvermerken, die ihre Erteilung/Aufhebung unter Vorbehalt der Nachbesserung, Ausbesserung bzw. Abhilfe von Missständen z.B. im Hinblick auf den Ablauf von Unternehmensprozessen abhängig gemacht wissen wollen. Desweiteren wird anschaulich anhand einer Auflistung von unterschiedlichen ungebundenen und gebundener Gesellschaftsform/en vor Augen geführt wie sich der Bestätigungsvermerk unter der Prämisse der Freiwilligkeit der Prüfung des Jahresabschlusses von Unternehmen gestaltet. Anschließend gewährt die Autorin einen Einblick über die Rechtsfolgen von Testaten für die geprüften Unternehmen. Last not least wird dem Betrachter in drei praxisnahen Exkursionen mit auf den Weg gegeben welche Auswirkungen uneingeschränkte Testate auf die Wirksamkeit von Entscheidungen durch Gesellschaftsorgane haben und haben können. Alles in allem bietet sich dem interessierten Leser ein Überblick der externen Rechnungsl


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Product Details
  • ISBN-13: 9783638641500
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 76
  • Series Title: German
  • Weight: 109 gr
  • ISBN-10: 3638641503
  • Publisher Date: 04 Jul 2007
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm


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Bestätigungsvermerk in seinen Ausprägungen unter Randbetrachtung der Konsequenzen für das geprüfte Unternehmen
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Bestätigungsvermerk in seinen Ausprägungen unter Randbetrachtung der Konsequenzen für das geprüfte Unternehmen
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