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Deutsche Prüfstelle für Rechnungslegung und die Kapitalflussrechnung: Kritische Würdigung und Analyse der Fehlermitteilungen

Deutsche Prüfstelle für Rechnungslegung und die Kapitalflussrechnung: Kritische Würdigung und Analyse der Fehlermitteilungen

          
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About the Book

Bachelorarbeit aus dem Jahr 2012 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Georg-August-Universität Göttingen (Professur für Rechnungslegung und Wirtschaftsprüfung), Sprache: Deutsch, Abstract: In Deutschland wurde im Rahmen des am 15.12.2004 verabschiedeten Bilanzkontrollgesetzes (BilKoG) ein zweistufiges Enforcement-Verfahren eingeführt. Dieses nahm 2005 seine Arbeit auf und besteht aus der Deutschen Prüfstelle für Rechnungslegung (DPR) auf der ersten Stufe sowie der Bundesanstalt für Finanzdienstleistungsaufsicht (BaFin) auf der zweiten Stufe. Durch die Veröffentlichung gefundener Fehler soll dieses Verfahren im Sinne eines 'name and shame'-Mechanismus börsennotierte Kapitalgesellschaften für fehlerhafte Rechnungslegungen bestrafen bzw. andere Unternehmen davon abschrecken, gleichartige Fehler zu machen. Seit Aufnahme ihrer Arbeit im Jahr 2005 ist der DPR aufgefallen, dass zahlreiche deutsche Kapitalgesellschaften Schwierigkeiten mit der Aufstellung der Kapitalflussrechnung haben, welche als "(...) zahlungsstromorientierte Rechnung (...) wertvolle Informationen zur Darstellung und Beurteilung der Finanzlage des Unternehmens enthält." Daher legt die DPR ihr Augenmerk mittlerweile intensiv auf diesen nach § 297 Abs. 1 Satz 1 HGB zwingenden Bestandteil des Konzernabschlusses börsennotierter Kapitalgesellschaften. Aktuell besteht Klärungsbedarf bezüglich der Frage, wie Veränderungen des Planvermögens in der Kapitalflussrechnung abzubilden sind. Laut Zimmermann et al. gibt es hinsichtlich dieses Aspektes einen Dissens zwischen dem Berufsstand der Wirtschaftsprüfer und dem deutschen Enforcement. Während das IDW (Institut der Wirtschaftsprüfer in Deutschland e.V.) ein Wahlrecht für die Klassifizierung dieser Cashflows empfiehlt, wolle die DPR lediglich eine Zuordnung zu den Cashflows aus betrieblichen Tätigkeiten zulassen. Da ein solches Vorgehen über die Legitimation der DPR hinausginge, relativiert Axel Berger die Aussagen von Zimmerm


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Product Details
  • ISBN-13: 9783656740162
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Kritische Würdigung und Analyse der Fehlermitteilungen
  • Width: 148 mm
  • ISBN-10: 365674016X
  • Publisher Date: 19 Sep 2014
  • Height: 210 mm
  • No of Pages: 78
  • Spine Width: 5 mm
  • Weight: 113 gr


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Deutsche Prüfstelle für Rechnungslegung und die Kapitalflussrechnung: Kritische Würdigung und Analyse der Fehlermitteilungen
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Deutsche Prüfstelle für Rechnungslegung und die Kapitalflussrechnung: Kritische Würdigung und Analyse der Fehlermitteilungen
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