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Einführung der IFRS in Deutschland - Erkenntnisse bisheriger Studien

Einführung der IFRS in Deutschland - Erkenntnisse bisheriger Studien

          
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About the Book

Diplomarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Universität Regensburg (Wirtschaftswissenschaftliche Fakultät), Veranstaltung: Lehrstuhl für Financial Accounting and Auditing, Sprache: Deutsch, Abstract: Die ersten spürbaren Anfänge der internationalen Rechnungslegung in Deutschland können auf das Jahr 1993 zurückgeführt werden. In diesem Jahr veröffentlichte Daimler-Benz als erster deutscher Großkonzern seinen Konzernabschluss gemäß den amerikanischen Bilanzierungsregeln (US-GAAP) um an der New Yorker Börse (NYSE) gelistet werden zu können. Die Gründe für einen Rechnungslegungswechsel sind vielschichtig. Einen der wichtigsten Gründe für Unternehmen stellt aber die, im internationalen Vergleich, geringe Aussagekraft des deutschen HGB-Konzernabschlusses dar. In Deutschland wird der größte Teil der Unternehmensfinanzierung über Banken abgewickelt. Daher resultiert auch die im HGB verankerte gläubigerorientierte Finanzberichterstattung. Hinzu kommen den Steueraufwand minimierende Strategien, da die handelsrechtliche Gewinnermittlung in Deutschland unmittelbar in die steuerrechtliche Gewinnermittlung übergeht. Diese Tatsachen führen zu geringer Transparenz des HGB-Konzernabschlusses. Geringe Transparenz wird Unternehmen z. B. dann zum Verhängnis, wenn sie im Rahmen der schnellen weltweiten wirtschaftlichen Integration und den zunehmenden grenzüberschreitenden Kapitalflüssen ausländische Investoren gewinnen wollen. Aus diesem Grund erstellen die deutschen Großkonzerne zusätzlich zum HGB-Konzernabschluss zunehmend Konzernabschlüsse nach internationalen Rechnungslegungsstandards (IFRS oder US-GAAP). In Deutschland konnten ab Mitte der 90er Jahre u. a. aufgrund der Gläubigerschutzorientierung viele IFRS-Einführungen beobachtet werden. Deutschland ist in dieser Hinsicht führend. Daher stehen besonders deutsche Unternehmen im Fokus der weltweiten Forschung. Ziel der vorliegenden Arbeit ist es, Studien zu identifizieren


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Product Details
  • ISBN-13: 9783640150496
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 364015049X
  • Publisher Date: 03 Sep 2008
  • Height: 210 mm
  • No of Pages: 96
  • Series Title: German
  • Weight: 136 gr


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