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Darstellung von innerkonzernlichen Transaktionen mit aufgegebenen Geschäftsbereichen im IFRS-Konzernabschluss

Darstellung von innerkonzernlichen Transaktionen mit aufgegebenen Geschäftsbereichen im IFRS-Konzernabschluss

          
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About the Book

Bachelorarbeit aus dem Jahr 2017 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Martin-Luther-Universität Halle-Wittenberg (Betriebswirtschaftslehre, insb. Externes Rechnungswesen und Wirtschaftsprüfung), Sprache: Deutsch, Abstract: In der Arbeit werden die drei in der Literatur und in der Praxis gängigen Varianten der Darstellung aufgegebener Geschäftsbereiche "Stand alone", "Konsolidiert" und "Incremental" mithilfe eines Beispiels erläutert. Das IFRS IC hat in seiner Agenda-Entscheidung im Januar 2016 festgestellt, dass das Konsolidierungsgebot des IFRS 10 unbedingten Vorrang vor der Zielsetzung des IFRS 5 hat, das heißt, dass nur eine konsolidierte Darstellung zuzulassen ist. Im April 2017 wurde diese internationale Entscheidung vom Institut der Wirtschaftsprüfer auch auf nationaler Ebene in der neuen IDW Stellungnahme zur Rechnungslegung: "Einzelfragen zur Anwendung von IFRS" (IDW RS HFA 2) verankert. Die neue IDW RS HFA 2 beschreibt zwei Möglichkeiten der Darstellung innerkonzernlicher Transaktionen mit aufgegebenen Geschäftsbereichen, welche in dieser Arbeit diskutiert und einer kritischen Würdigung unterzogen werden. Ein aufgegebener Geschäftsbereich (discontinued operation) ist ein Unternehmensbestandteil, der entweder bereits veräußert, getauscht bzw. stillgelegt wurde oder als "zur Veräußerung gehalten" eingestuft ist. Der Grundsatz der Konsolidierung des IFRS 10 besagt, dass sämtliche konzerninterne Transaktionen zu eliminieren sind. Dadurch kann die Einheitsfiktion, den Konzern so darzustellen, als sei er ein einziges Unternehmen, gewährleistet werden. Dies steht jedoch im Widerspruch zu den besonderen Ausweis- und Bewertungsvorschriften des IFRS 5. Ziel von IFRS 5 ist es, dass Bilanzadressaten zw. künftig zu erwartenden und künftig auslaufenden unternehmerischen Aktivitäten und deren Auswirkungen auf die Vermögens-, Finanz- und Ertragslage unterscheiden können, um Effekte von Restrukturierungsplänen auf das betrachtete Unternehm



Product Details
  • ISBN-13: 9783346396914
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 50
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3346396916
  • Publisher Date: 23 Mar 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 77 gr


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