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Darstellung der Informationsfunktion und Gläubigerschutzfunktion des Jahresabschlusses nach US- GAAP mit Bezug auf das HGB

Darstellung der Informationsfunktion und Gläubigerschutzfunktion des Jahresabschlusses nach US- GAAP mit Bezug auf das HGB

          
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About the Book

Studienarbeit aus dem Jahr 2002 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2, Fachhochschule Stralsund (Wirtschaftwissenschaften), Sprache: Deutsch, Abstract: 1. Einleitung 1.1 Begründung und Entstehung amerikanischen Rechnungslegung US-GAAP Im Zuge der Weltwirtschaftskrise und des Börsenkraches 1929 wurde der steigende Bedarf an Rechnungslegungsvorschriften größer. In America wurden auf Bundesebene sieben Gesetzte zum Schutze des Wertpapierhandels für kleinere Kapitalgeber erlassen1, welche in Zukunft ähnliche Vorkommnisse verhindern sollten. Ein wichtiger Bereich dabei war die Neuformulierung der Bilanzvorschriften2. Die anschließende Differenzierung zwischen dem Kontinentaleuropäischen und dem angloamerikanischen3 Bilanzierungsvorschriften wurden durch die unterschiedlichen Gesetzgebungen geprägt. Da in Kontinentaleuropa4 ein stark kodifiziertes Recht (Code law) vorherrscht, welches sich auszeichnet durch langwierige Gesetzgebungsverfahren und geringe Flexibilität erkennt man die Anlehnung an die statische Bilanzlehre. Die statische Bilanzkonzeption stellt vorrangig auf die zeitpunktbezogene Ermittlung des Vermögens und der Schulden ab5, orientiert sich also an der Vergangenheit. Dem gegenüber steht das im angloamerikanischen Raum dominierende Gewohnheitsrecht (Common law), wonach die Rechtssprechung durch Gerichte die zentrale Rechtsquelle bildet. Ein Gericht ist demnach angehalten, dass es für eine richterliche Einzelfallentscheidung (case law) einen dem entsprechenden Präzedenzfall sucht6. Da diese Einzelfallentscheidungen verschiedene Interessengruppen berücksichtigt und somit die Anpassungsfähigkeit an geänderte Bedürfnisse gewährleistet. Folglich wird die dynamische Bilanztheorie der Forderung nach einer je nach konkretem Abbildungsziel periodengerechten Erfolgsermittlung des in einem bestimmten Zeitraum erwirtschafteten Gewinns gerecht7. Im Jahr 1933 begann ein Dialog zwischen der NYSE und AICPA in folge der stetig steigenden betrüg


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Product Details
  • ISBN-13: 9783638901260
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 216 mm
  • No of Pages: 28
  • Series Title: German
  • Weight: 45 gr
  • ISBN-10: 3638901262
  • Publisher Date: 08 Feb 2008
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 140 mm


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Darstellung der Informationsfunktion und Gläubigerschutzfunktion des Jahresabschlusses nach US- GAAP mit Bezug auf das HGB
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