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Darstellung der Anwendung von IAS2 im Vergleich zum HGB

Darstellung der Anwendung von IAS2 im Vergleich zum HGB

          
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About the Book

Studienarbeit aus dem Jahr 2012 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,7, FOM Essen, Hochschule für Oekonomie & Management gemeinnützige GmbH, Hochschulleitung Essen früher Fachhochschule, Sprache: Deutsch, Abstract: Die IAS vertreten das öffentliche Interesse. Sie sind gut verständliche und ausführbare globale Rechnungslegungsstandards von hoher Qualität. Diese Standards können weltweit Teilnehmern am Kapitalmarkt und anderen Nutzern bei wirtschaftlichen Entscheidungsprozessen helfen. Dies zeigt, dass die IAS in der Welt für viele Unternehmen, insbesondere für kapitalorientierte Unternehmen wichtig sind. Diese Seminararbeit beschäftigt sich mit dem IAS 2. Sie behandelt die Zielsetzung, Definition und den Anwendungsbereich des IAS 2. Deshalb ist das Ziel dieser Arbeit, die folgenden Fragen zu beantworten: Was regelt der IAS 2? Wie werden Vorräte bilanziert? Wie werden die Vorräte bewertet? Welche Methoden werden genutzt? Welche Ziele möchte IAS 2 erreichen? In Deutschland müssen jedes Unternehmen und jeder einzelne Kaufmann sich nach Handelsgesetzbuch (HGB) richten. Obwohl die IAS weltweite Standards sind, hat das HGB in Deutschland eine hohe Position. Die Vorräte orientieren sich auch am HGB. Durch diese Seminararbeit sollen die folgenden Fragen beantwortet werden. Wie werden die Vorräte nach HGB bewertet? Was muss man beachten, wenn man die Vorräte bewertet? Ein Vergleich zwischen IAS und HGB ist sinnvoll für ein Unternehmen. Diese Arbeit beschäftigt sich mit dem IAS 2 im Vergleich zum HGB. Am wichtigsten ist, die folgenden Fragen zu lösen: Welche Unterschiede bestehen zwischen IAS 2 und HGB? Wie werden die Vorräte in IAS 2 und im HGB bewertet? Welche Bedeutung hat der Vergleich von HGB und IAS 2?


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Product Details
  • ISBN-13: 9783656706786
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 45 gr
  • ISBN-10: 3656706786
  • Publisher Date: 20 Aug 2014
  • Height: 210 mm
  • No of Pages: 26
  • Spine Width: 2 mm
  • Width: 148 mm


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