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Die Bilanzierung von mezzaninem Kapital nach HGB und IFRS

Die Bilanzierung von mezzaninem Kapital nach HGB und IFRS

          
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About the Book

Diplomarbeit aus dem Jahr 2007 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1.7, Universität Augsburg (Wirtschaftswissenschaftliche Fakultät), 154 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Mit den mezzaninen Finanzierungsinstrumenten wird einem Unternehmen von außen Kapital zugeführt, das zwar bilanziell nicht immer, wirtschaftlich und damit im Rating-Prozess aber schon, wie Eigenkapital anzusehen ist. Die vorliegende Arbeit widmet sich der Frage, ob mezzanines Kapital nach HGB und IAS als Eigenkapital oder Fremdkapital in der Bilanz anzusetzen ist. Hierfür wird in Kapitel 2 auf das Wesen von mezzaninem Kapital, welches auch Mezzanine-Kapital genannt wird, eingegangen. Da-bei wird sowohl ein grundlegendes Verständnis für den in der Arbeit verwendeten Beg-riff des Mezzanine-Kapital gegeben, als auch die Vielzahl der existierenden Definitio-nen von mezzaninem Kapital und deren historische Entwicklung aufgezeigt, die eine präzise Abgrenzung von mezzaninem Kapital nicht zulassen. Daneben zeigt das Kapitel 2 auch die Vor- und Nachteile von Mezzanine-Kapital und weist auf die Investitionskri-terien sowie die verschiedenen Anwendungsmöglichkeiten von mezzaninem Kapital hin. Das Kapitel 3 stellt die für die Bilanzierung von Mezzanine-Kapital grundlegende Zuordnung von Kapital in Eigen- und Fremdkapital nach idealtypischen Grundsätzen sowie den Regelungen nach HGB und IFRS dar. Dabei werden die jeweiligen Abgren-zungskriterien und die Kapitaldefinitionen sowie die bilanzielle Behandlung in der je-weiligen Rechnungslegungsnorm verdeutlicht und die Problematik der Kapitalabgren-zung aufgezeigt. Aufbauend auf dem in Kapitel 3 gegebenen Verständnis von Eigen- und Fremdkapital wird in Kapitel 4 auf einzelne Finanzierungsinstrumente, die unter dem Begriff Mezzanine-Kapital zu subsumieren sind, eingegangen und deren bilanzielle Behandlung aufgezeigt. Dabei werden die unterschiedlichen Bilan


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Product Details
  • ISBN-13: 9783638847957
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 8 mm
  • Width: 148 mm
  • ISBN-10: 3638847950
  • Publisher Date: 07 Nov 2007
  • Height: 210 mm
  • No of Pages: 134
  • Series Title: German
  • Weight: 181 gr


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