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Bildung von Pensionsrückstellungen nach IAS 19 und HGB: Ein kritischer Vergleich

Bildung von Pensionsrückstellungen nach IAS 19 und HGB: Ein kritischer Vergleich

          
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About the Book

Inhaltsangabe: Problemstellung: Das International Accounting Standards Board (IASB) hat am 19. Juni 2003 den IFRS 1 First-time Adoption of International Financial Reporting Standards verabschiedet. Dieser Standard regelt die Erstanwendung der International Financial Reporting Standards (IFRS) und ist spätestens für Geschäftsjahre anzuwenden, die mit bzw. nach dem 1. Januar 2004 beginnen. Der Standard löst die Interpretation SIC 8 First-Time Application of IASs as the Primary of Accounting ab, in der die Grundsätze der erstmaligen Anwendung bisher geregelt sind. Die Verabschiedung der EU-Verordnung durch den Ministerrat am 7. Juni 2002 beinhaltet, dass alle kapitalmarktorientierten Unternehmen innerhalb der EU i. S. v. Artikel 4 der Verordnung ab dem 1. Januar 2005 verpflichtet sind, ihren Konzernabschluss nach IFRS aufzustellen. Somit entfällt die Öffnungsklausel zur Aufstellung eines befreienden Konzernabschlusses nach § 292 a HGB. Des weiteren besitzen die Mitgliedsstaaten nach Art. 5 der EU-Verordnung ein Wahlrecht, wonach eine verpflichtende oder fakultative Anwendung der IFRS auch für die Konzernabschlüsse nicht kapitalmarktorientierter Unternehmen sowie für die Einzelabschlüsse kapitalmarktorientierter und/oder nicht kapitalmarktorientierter Unternehmen vorgesehen werden kann. Vor diesem Hintergrund ist es empfehlenswert, dass sowohl börsennotierte Unternehmen, die zurzeit ihren Konzernabschluss nach HGB oder US-GAAP aufstellen, als auch deren Prüfer und Berater, sich explizit mit den Bilanzierungsregeln der IFRS sowie mit den Unterschieden gegenüber dem bislang angewandten Normensystem auseinandersetzen. Die Umstellung der Rechnungslegung auf IFRS stellt deutsche Unternehmen u.a. bei der Bildung von Pensionsrückstellungen vor grundsätzliche Neuerungen. Im Gegensatz zu den allgemein gehaltenen Anweisungen zur Bildung von Pensionsrückstellungen nach deutschem Handelsrecht ist die Bildung nach IAS 19 Employee Benefits komplexer geregelt. Darüber hinaus unter


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Product Details
  • ISBN-13: 9783838684444
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Weight: 154 gr
  • ISBN-10: 3838684443
  • Publisher Date: 24 Nov 2004
  • Height: 210 mm
  • No of Pages: 112
  • Series Title: German
  • Sub Title: Ein kritischer Vergleich
  • Width: 148 mm


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Bildung von Pensionsrückstellungen nach IAS 19 und HGB: Ein kritischer Vergleich
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