Home > Society & social sciences > Education > History of education > Bilanzierung von leistungsorientierten Pensionsverpflichtungen nach HGB, US-GAAP und IAS: Einzelabschluss und Konzernabschluss
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Bilanzierung von leistungsorientierten Pensionsverpflichtungen nach HGB, US-GAAP und IAS: Einzelabschluss und Konzernabschluss

Bilanzierung von leistungsorientierten Pensionsverpflichtungen nach HGB, US-GAAP und IAS: Einzelabschluss und Konzernabschluss

          
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About the Book

Inhaltsangabe: Zusammenfassung: Die vorliegende Diplomarbeit beschäftigt sich mit der Bilanzierung von leistungsorientierten Pensionsverpflichtungen nach den drei Rechnungslegungsstandards HGB, US-GGAP und IAS/IFRS. In einer kurzen Einleitung wird ein Abriss über die Aktualität und Notwendigkeit der differenzierten Betrachtung von Pensionsverpflichtungen in den unterschiedlichen Standards gegeben. Bevor nun auf die Bilanzierung der Pensionsverpflichtungen im Detail eingegangen wird, werden zunächst die in Deutschland vorkommenden Arten der betrieblichen Altersversorgung dargestellt und miteinander verglichen. Daran anschließend wird die Bilanzierung nach HGB vorgestellt, wobei zunächst auf den Einzelabschluss und darauf aufbauend auf den Konzernabschluss eingegangen wird. Aufbauend auf die Bilanzierung nach HGB erfolgt eine Untersuchung der Bilanzierung von leistungsorientierten Pensionsverpflichtungen nach US-GAAP. Da bislang lediglich die in Deutschland zu findenden Arten der betrieblichen Altersversorgung dargestellt worden sind, ist nun den unterschiedlichen Formen der betrieblichen Altersversorgung nach US-GAAP und IAS/IFRS Rechnung zu tragen und dementsprechend von den bereits vorgestellten Durchführungswegen in Deutschland zu abzugrenzen. Nachdem die Terminologie und Vergleichbarkeit zwischen den unterschiedlichen Ausprägungen in den verschiedenen Rechnungslegungssystemen herausgestellt wurde, wird die Bilanzierung nach US-GAAP betrachtet. Im Anschluss daran erfolgt die Analyse der Bilanzierung nach IAS/IFRS, welche sich jedoch nur marginal von der Bilanzierung nach US-GAAP unterscheidet. In einer kurzen Schlussbetrachtung, relevante Unterscheide wurde an geeigneter Stelle in der Ausarbeitung bereits herausgestellt, erfolgt eine Reflexion über die Bilanzierung von Pensionsverpflichtungen nach HGB, US-GAAP und IAS/IFRS. Aus verschiedenen Gründen und Entwicklungen sind deutsche Unternehmen, insbesondere kapitalmarktorientierte Unternehmen und mittelständis


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Product Details
  • ISBN-13: 9783838684185
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Weight: 113 gr
  • ISBN-10: 3838684184
  • Publisher Date: 16 Nov 2004
  • Height: 210 mm
  • No of Pages: 78
  • Series Title: German
  • Sub Title: Einzelabschluss und Konzernabschluss
  • Width: 148 mm


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Bilanzierung von leistungsorientierten Pensionsverpflichtungen nach HGB, US-GAAP und IAS: Einzelabschluss und Konzernabschluss
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Bilanzierung von leistungsorientierten Pensionsverpflichtungen nach HGB, US-GAAP und IAS: Einzelabschluss und Konzernabschluss
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