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Bilanzierung nach IFRS. Unterschiede zur bisherigen Rechnungslegung nach HGB

Bilanzierung nach IFRS. Unterschiede zur bisherigen Rechnungslegung nach HGB

          
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About the Book

Bachelorarbeit aus dem Jahr 2004 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2, Zeppelin University Friedrichshafen, Sprache: Deutsch, Abstract: Die Entwicklung der Wirtschaft ging im Laufe der vergangenen Jahre oder auch Jahrzehnte immer mehr in Richtung Globalisierung. So haben viele Unternehmen Teile ihrer Produktion aus Kostengründen ins Ausland verlagert. Gerade vor der EU - Osterweiterung zum 1. Mai 2004 ist diese Problematik wieder sehr aktuell geworden. Und sie wird in Zukunft auch immer an Aktualität gewinnen. Oftmals gründen Unternehmen, die in Deutschland produzieren, aus verkaufstaktischen Gründen sowie steuerlichen und rechtlichen Aspekten Tochterunternehmen im Ausland, die allein für den Vertrieb zuständig sind. So kann es sein, dass ein deutsches Unternehmen in Ungarn und Polen produzieren lässt und in drei seiner Hauptabnehmerländer Tochtergesellschaften zum Vertrieb aufbaut. So ist ein deutscher Konzern mit fünf Tochtergesellschaften entstanden. Jede der fünf Niederlassungen berichtet nun nach ihren nationalen Rechnungslegungsstandards an die Muttergesellschaft in Deutschland, die selber nach dem deutschen Recht bilanziert. Somit wird das Konzernreporting schnell unübersichtlich, ineffizient und teuer. Darüber hinaus benötigt das Unternehmen mehr Zeit, um auf eventuelle Fehlentwicklungen reagieren zu können. Mit dieser Entwicklung der Globalisierung hat sich auch die internationale Rechnungslegung entwickelt. In den letzten Jahren ist dieser Prozess als regelrecht rasant zu bezeichnen. Den bisherigen Höhepunkt erlebten die International Financial Reporting Standards (IFRS) mit der EG Verordnung im Jahre 2002, in der festgelegt wurde, dass kapitalmarktorientierte Unternehmen in der EU ab 2005 Konzernabschlüsse nur noch nach IFRS aufstellen müssen. Die folgende Arbeit stellt die Bilanzierung nach IFRS der bisherigen deutschen Bilanzierung entsprechend dem deutschen Rechnungslegungsstandard nach dem HGB gegenüber.


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Product Details
  • ISBN-13: 9783638820844
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 76
  • Series Title: German
  • Weight: 109 gr
  • ISBN-10: 363882084X
  • Publisher Date: 05 Oct 2007
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm


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