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Darstellung und Beurteilung der Anwendung von IFRS3

Darstellung und Beurteilung der Anwendung von IFRS3

          
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About the Book

Studienarbeit aus dem Jahr 2010 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Köln, Sprache: Deutsch, Abstract: In dieser Seminararbeit wird das Thema "Darstellung und Beurteilung der Anwendung von IFRS 3" bearbeitet.Die IFRS sind international gültige Rechnungslegungsvorschriften, die die Jahresabschlüsse von Unternehmen international vergleichbar machen sollen. Der IFRS 3 ist einer dieser Standards und behandelt den Zusammenschluss eines oder mehrerer Unternehmen. Da der Zusammenschluss von Geschäftsbetrieben einen großen Einfluss auf einen betroffenen Markt ausüben und ggf. die Wettbewerbssituation einer Branche verändern kann, ist es wichtig, dieses Thema zu behandeln. Zu Beginn der Ausarbeitung werden in Kapitel 2 die Grundlagen zum Verständnis der International Financial Reporting Standards dargestellt, um eine Basis für die die darauffolgenden Themen zu schaffen. In Kapitel 3 wird der IFRS 3 ausführlicher untersucht, indem der Aufbau des Standards und die grundlegenden Voraussetzungen in Form der Anwendungsbereiche, Ziele und Ausnahmen dargestellt werden. Daraufhin werden die verschiedenen Arten von Unternehmenszusammenschlüssen vorgestellt und, da ein Unternehmenszusammenschluss nur vorliegen kann, wenn ein Unternehmen mit einem Mehrheitsanteil ein anderes Unternehmen beherrscht, die Beherrschungsverhältnisse und Aufstellungspflichten aufgezeigt. Anschließend werden anhand einiger Beispiele die Bilanzierung eines Asset-Deal und eines Share-Deal verdeutlicht und nachfolgend auf die Behandlung eines i.d.R. entstehenden Good- bzw. Badwill eingegangen. Anknüpfend an die Beispiele aus Kapitel 3 wird in Kapitel 4 eine Kapitalkonsolidierung eines Share-Deal-Zusammenschlusses mit Hilfe der Erstkonsolidierung durchgeführt. Hier werden die einzelnen Schritte zur erstmaligen Erstellung einer Konzernbilanz aufgezeigt. Nachdem die bilanziellen Richtlinien und Vorgänge verdeutlicht


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Product Details
  • ISBN-13: 9783640731053
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 140 mm
  • ISBN-10: 3640731050
  • Publisher Date: 24 Oct 2010
  • Height: 216 mm
  • No of Pages: 28
  • Series Title: German
  • Weight: 45 gr


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Darstellung und Beurteilung der Anwendung von IFRS3
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