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Einführung der Rechnungslegung nach IAS/IFRS in klein- und mittelständischen Unternehmen: Eine Analyse der vorhersehbaren Kosten, des Nutzens und des damit verbundenen Risikos

Einführung der Rechnungslegung nach IAS/IFRS in klein- und mittelständischen Unternehmen: Eine Analyse der vorhersehbaren Kosten, des Nutzens und des damit verbundenen Risikos

          
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About the Book

Bachelorarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,80, Europäische Fernhochschule Hamburg, Sprache: Deutsch, Abstract: Im Jahr 2001 verpflichtete die Europäische Kommission alle in der EU an Kapitalmärkten gelisteten Unternehmen zur Anwendung des IFRS Rechnungslegungsstandards. Alle anderen Unternehmen haben nun die Wahl, ob sie ihre Rechnungslegung umstellen möchten. Motive für eine Umstellung gibt es viele. Diese können der höhere Eigenkapitalausweis, die einfachere Unternehmensfinanzierung oder die Steigerung der Wettbewerbsfähigkeit sein. Der Nutzen, der sich durch einen Wechsel der Rechnungslegung ergibt, muss immer individuell festgestellt werden. Der mit einer Umstellung verbundene Zeit- und Kostenaufwand wird jedoch oft unterschätzt. Nur die genaue Planung und Analyse der einzelnen Kostenstellen ermöglicht eine verlässliche Prognose der zu erwartenden Kosten. Da diese in der Regel das wichtigste Entscheidungskriterium sind, wird in der vorliegenden Thesis das Hauptaugenmerk auf diesen Punkt gelegt. Um zu einer endgültigen Entscheidung zu gelangen, gilt es jedoch auch die zu erwartenden Risiken mit abzuwägen und festzustellen, welche Konsequenzen hieraus erwachsen. Die vorliegende Arbeit zeigt die verschiedenen Motive und somit den Nutzen für die einzelnen Unternehmen auf, analysiert die Kostenstellen und weist schlussendlich auf die mit dem Wechsel verbundenen Risiken hin. Sie soll klein- und mittelständischen Unternehmen, die einen Wechsel der Rechnungslegung in Betracht ziehen, als Entscheidungshilfe dienen.


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Product Details
  • ISBN-13: 9783640179121
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Weight: 95 gr
  • ISBN-10: 3640179129
  • Publisher Date: 04 Oct 2008
  • Height: 210 mm
  • No of Pages: 62
  • Series Title: German
  • Sub Title: Eine Analyse der vorhersehbaren Kosten, des Nutzens und des damit verbundenen Risikos
  • Width: 148 mm


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Einführung der Rechnungslegung nach IAS/IFRS in klein- und mittelständischen Unternehmen: Eine Analyse der vorhersehbaren Kosten, des Nutzens und des damit verbundenen Risikos
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Einführung der Rechnungslegung nach IAS/IFRS in klein- und mittelständischen Unternehmen: Eine Analyse der vorhersehbaren Kosten, des Nutzens und des damit verbundenen Risikos
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Einführung der Rechnungslegung nach IAS/IFRS in klein- und mittelständischen Unternehmen: Eine Analyse der vorhersehbaren Kosten, des Nutzens und des damit verbundenen Risikos

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