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Einführung der International Financial Reporting Standards (IFRS) in die deutsche Bilanzierung und deren Auswirkungen für RAND Worldwide

Einführung der International Financial Reporting Standards (IFRS) in die deutsche Bilanzierung und deren Auswirkungen für RAND Worldwide

          
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About the Book

Diplomarbeit aus dem Jahr 2003 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,8, Hochschule Aalen (Internationale BWL), Sprache: Deutsch, Abstract: Die Diplomarbeit beschäftigt sich mit der Umstellung des Rechnungswesens von dem Unternehmen RAND Worldwide auf die International Financial Reporting Standards (IFRS). Der Kernpunkt des Papiers liegt dabei in der genaueren Betrachtung einiger auserwählter Bilanzpositionen der IFRS und den zusätzlichen Ausführungen eines Jahresabschlusses gemäß IFRS. Außerdem soll eine kritische Betrachtung die negativen und positiven Aspekte der IFRS näher beleuchten. Ein weiterer Punkt der Arbeit ist die Hinführung des Rechnungswesens von RAND Worldwide zu den IFRS. Dabei soll aufgezeigt werden, welche Möglichkeiten das Unternehmen hinsichtlich der erstmaligen Abschlusserstellung nach IFRS hat und welche zusätzlichen Offenlegungspflichten und Angleichungen auf das Unternehmen zukommen werden. Gemäß der vereinbarten Zielsetzung soll RAND Worldwide durch die Diplomarbeit eine genauere Einsicht in die IFRS, die zugehörigen Organisationen sowie den für sie wichtigsten Standards bekommen. Zudem soll ein Einblick bezüglich der Vorgehensweise und den organisatorischen Hürden bei der Umstellung gegeben werden. Umfassende Erläuterungen zu den Pflichtbestandteilen eines Jahresabschlusses nach IFRS vervollständigen die Diplomarbeit. Im Hinblick auf die Durchführung einer Diplomarbeit, und somit einer wissenschaftlichen Arbeit, wurde nicht nur die historische Aufarbeitung der IFRS, sondern auch die Erläuterung von den wichtigsten Bilanzposten und der Vorgehensweise bei der Umstellung so allgemein wie möglich gehalten. Dies soll der Verständlichkeit und der Übertragbarkeit der Ergebnisse auf andere Unternehmen dienen, die sich mit der Umstellung auf die IFRS beschäftigen.


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Product Details
  • ISBN-13: 9783638698696
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 126
  • Series Title: German
  • Weight: 172 gr
  • ISBN-10: 3638698696
  • Publisher Date: 02 Aug 2007
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 8 mm
  • Width: 148 mm


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Einführung der International Financial Reporting Standards (IFRS) in die deutsche Bilanzierung und deren Auswirkungen für RAND Worldwide
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