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Eignung des Konzernabschlusses zur Ausschüttungsbemessung

Eignung des Konzernabschlusses zur Ausschüttungsbemessung

          
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About the Book

Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Revision, Prüfungswesen, Note: 1,0, Universität Duisburg-Essen (Lehrstuhl für Rechungswesen, Wirtschaftsprüfung und Controlling), Veranstaltung: Seminar zu Rechnungswesen, Wirtschaftsprüfung und Controlling - WS 2006/2007, Sprache: Deutsch, Abstract: Betrachtet man den aktuellen Rechtsstand, so ist festzustellen, dass sich die Ansprüche der Anteilseigner sowohl in Einheitsgesellschaften, als auch in Konzernunternehmen nach dem Wortlaut des Gesetzes ausschließlich am Einzelabschluss orientieren. Die Frage einer möglichen Konzernierung spielt somit in der heutigen Ausschüttungsregelung keine Rolle. Ziel dieser Arbeit ist es zu untersuchen, welche Probleme die Bindung der Anteilseigner- Ansprüche in Konzernen an den Einzelabschluss mit sich bringt und ob der Konzernabschluss zu einer Lösung der Problematik beitragen kann. Die Ausführungen beschränken sich hierbei auf den handelsrechtlichen Konzernabschluss, da im Zusammenhang mit der Erstellung eines Konzernabschlusses nach IAS weitere Probleme auftreten, die jedoch im folgenden nicht weiter thematisiert werden können. Des Weiteren bezieht sich der Inhalt der vorliegenden Arbeit ausschließlich auf Konzerne, an deren Spitze eine AG steht. Die Begründung liegt darin, dass die AG in der Realität die dominierende Gesellschaftsform bei Konzern-Muttergesellschaften darstellt. Hinzu kommt, dass die Kompetenzproblematik bei anderen Gesellschaftsformen eine weitaus geringere Rolle spielt. Während den Anteilseignern bei Konzern- Muttergesellschaften in der Rechtsform der AG durch die dem Vorstand zustehenden gesetzlichen Gewinnverwendungsregelungen bedeutende Teile des Jahresüberschusses entzogen werden können, existieren vergleichbare gesetzliche Regelungen bei anderen Rechtsformen nicht. Vielmehr sind hier die in der Satzung bzw. dem Gesellschaftsvertrag getroffenen Vereinbarungen maßgebend. Die Untergesellschaften unterliegen im Gegensatz zur Obergesellschaft hingegen


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Product Details
  • ISBN-13: 9783638728560
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 32
  • Series Title: German
  • Weight: 54 gr
  • ISBN-10: 3638728560
  • Publisher Date: 09 Aug 2007
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm


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