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Die Behandlung von Emissionsrechten bei der Purchase Price Allocation

Die Behandlung von Emissionsrechten bei der Purchase Price Allocation

          
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About the Book

Diplomarbeit aus dem Jahr 2007 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Johannes Gutenberg-Universität Mainz, Sprache: Deutsch, Abstract: Seit dem 01.01.2005 sind die Folgen des Kyoto-Protokolls für europäische Unternehmen spürbar geworden. Die EU unterstreicht ihre Führungsrolle in der Klimaschutzpolitik mit dem Start des EU emission allowance trading scheme (EATS). Schadstoffemittenten werden nach diesem System handelbare Emissionsrechte für einen begrenzten Zeitraum zugeteilt. Jedes einzelne Emissionsrecht berechtigt dabei zur Emission einer Tonne Kohlenstoffdioxid- Äquivalenten. Ziel des EATS ist die Reduzierung des Treibhausgasausstoßes und somit die Erfüllung der Vorgaben des Kyoto-Protokolls. Darin hatte sich die EU 1997 verpflichtet die getätigte CO2-Emission zwischen 1990 und 2008 bis zum Jahr 2012 um 8 % zu reduzieren. Während der Handel mit Emissionsrechten in den Unternehmen mittlerweile zum Alltag gehört, ist deren Bilanzierung in nahezu allen Regelungskreisen selbst nach fast zwei Jahren immer noch mit Schwierigkeiten verbunden. So wurde vom IFRIC eine Interpretation zur Bilanzierung von Emissionsrechten nach IFRS verabschiedet (IFRIC 3) und später, nach heftiger Kritik, vom IASB wieder zurückgenommen. Da die USA das Kyoto-Protokoll nicht ratifiziert haben, besteht nach US-GAAP ebenfalls keine explizite Regelung, aber mit den clean air act amendments of 1990 ein vergleichbares System. Nach HGB ist die Situation durch Veröffentlichung des IDW RS HFA 15 klarer. Die Behandlung von Emissionsrechten nach HGB und US-GAAP steht nicht im Fokus dieser Arbeit und wird nur am Rand diskutiert. Ziel dieser Arbeit ist eine Analyse der Behandlung von Emissionsrechten aus Perspektive einer business combination nach IFRS 3. Der Ansatz und die Bewertung der Vermögenswerte und Schulden im Rahmen der purchase price allocation (PPA) stehen dabei besonders im Mittelpunkt. Dazu werden die derzeit nach IFRS zulässigen Bilanzierungsmöglichke


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Product Details
  • ISBN-13: 9783638677950
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 210 mm
  • ISBN-10: 3638677958
  • Publisher Date: 24 Jul 2007
  • Height: 297 mm
  • No of Pages: 76
  • Series Title: German
  • Weight: 204 gr


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