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Die Bilanzierung Der Betrieblichen Altersversorgung Nach Hgb Und Ifrs: Beilage: CD-ROM

Die Bilanzierung Der Betrieblichen Altersversorgung Nach Hgb Und Ifrs: Beilage: CD-ROM

          
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About the Book

Die Bedeutung der betrieblichen Altersversorgung (bAV) nimmt angesichts der wirtschaftlichen und sozialen Entwicklung in Deutschland immer weiter zu. Gleichermassen belastet sie die Unternehmen zunehmend. An Aktualitat gewann dieses ausserst komplexe Thema, nachdem die Rating-Agentur Standard&Poors im Jahr 2003 die Rating-Ergebnisse der international tatigen Konzerne ThyssenKrupp, Linde und Deutsche Post aufgrund ihrer ungedeckten Pensionsruckstellungen herabgestuft hat. Die vorliegende Arbeit beschaftigt sich zunachst mit den in Deutschland zulassigen Versorgungsarten und Durchfuhrungswegen der betrieblichen Altersversorgung. Daruber hinaus wird deren Bilanzierung nach HGB und IFRS untersucht, wobei in der 2., uberarb. und erw. Auflage zusatzlich die Frage diskutiert wird, inwieweit die Bewertung der Versorgungszusage nach IFRS fur den handelsrechtlichen Einzelabschluss ubernommen werden kann. Ferner werden die seit dem Geschaftsjahr 2006 verlangten erweiterten Anhangangaben anhand von Praxisbeispielen erlautert. In diesem Zusammenhang wird auch die Ausweis- und Darstellungsproblematik der betrieblichen Altersversorgung fur Organmitglieder als Folge des im August 2005 verabschiedeten Vorstandsvergutungsoffenlegungsgesetz (VorstOG) sowie dem im Juni 2006 geanderten Deutschen Corporate Governance Kodex (DCGK) thematisiert. Eine Excel-Tabelle auf der beiliegenden CD-ROM bietet zudem die Moglichkeit, die Auswirkung von Anderungen der Bewertungsparameter auf die Hohe des Versorgungsaufwands und auf die Hohe der Pensionsruckstellung zu untersuchen. Die Ergebnisse werden nach der national ublichen Teilwertmethode und der international vorgeschriebenen Projected Unit Credit Method dargestellt.


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Product Details
  • ISBN-13: 9783896734327
  • Publisher: Duncker & Humblot
  • Publisher Imprint: Duncker & Humblot
  • Language: German
  • Returnable: N
  • Weight: 295 gr
  • ISBN-10: 3896734326
  • Publisher Date: 01 Jun 2007
  • Binding: Paperback
  • No of Pages: 209
  • Sub Title: Beilage: CD-ROM


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