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Bilanzierung von Sachanlagen nach IAS 16

Bilanzierung von Sachanlagen nach IAS 16

          
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About the Book

Bachelorarbeit aus dem Jahr 2013 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,6, FOM Essen, Hochschule für Oekonomie & Management gemeinnützige GmbH, Hochschulleitung Essen früher Fachhochschule, Sprache: Deutsch, Abstract: Die IAS sind hochqualitative Rechnungslegungsstandards, die leicht zu verstehen sind und sich durch gute Anwendbarkeit auszeichnen. Diese globalen Standards unterstützen Unternehmen und Investoren dabei, wirtschaftliche Entscheidungen zu treffen. Besonders für kapitalorientierte Unternehmen sind die IAS wichtig. Während die sich die Bedeutung der meisten Vermögenswerte für Unternehmen in der Vergangenheit kaum geändert hat, veränderte sich die Bedeutung der Sachanlagevermögenswerte in den vergangenen Jahren. Sie sind sehr wichtig für Unternehmen geworden. Sachanlagen sind Maschinen, Gebäude oder Büros usw. Sachanlagen werden für die betrieblichen Tätigkeiten von Industrieunternehmen benötigt. Somit ist es nicht undenkbar, dass das Sachanlagevermögen den größten aktiven Bilanzposten besetzt. Für den Bayer-Konzern betrug der Vermögenswert der Sachanlagen am 31.12.2009 9.409 Mio. EUR, dies sind 18,4% der Bilanzsumme. Für den Dienstleistungskonzern Deutsche Börse AG hingegen machen Sachanlagen weniger als 0,70/00 der Bilanzsumme aus. Wenn die Sachanlagen einen großen Teil der Bilanz ausmachen, gibt es viele Abschreibungsbeträge über die Nutzungsdauer hinaus. Bei der Bayer AG gab es im Jahr 2009 planmäßige und außerplanmäßige Abschreibungsbeträge des Sachanlagevermögens im Wert von 1.272 Mio. EUR. Diese Bachelorarbeit befasst sich mit der Darstellung und Analyse des IAS 16. Die Zielsetzung dieser Arbeit ist, die Bilanzierung von Sachanlagen nach IAS 16 ausführlich darzustellen. Dabei sollen die folgenden Fragen beantwortet werden: Welche Ziele verfolgt IAS 16? Welche Bestimmungen werden in IAS 16 gemacht? Was ist der Anwendungsbereich von IAS 16? Wie erfolgt die erstmalige und die Folgebewertung von Sachanlagen nach IAS? Welc


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Product Details
  • ISBN-13: 9783656763710
  • Publisher: Grin Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3656763712
  • Publisher Date: 10 Oct 2014
  • Height: 210 mm
  • No of Pages: 74
  • Series Title: German
  • Weight: 109 gr


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