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Erstellung einer Konzernrichtlinie zur einheitlichen Bilanzierung und Bewertung nach IAS/IFRS am Beispiel der ZG Raiffeisen

Erstellung einer Konzernrichtlinie zur einheitlichen Bilanzierung und Bewertung nach IAS/IFRS am Beispiel der ZG Raiffeisen

          
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About the Book

Diplomarbeit aus dem Jahr 2005 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Hochschule Ansbach - Hochschule für angewandte Wissenschaften Fachhochschule Ansbach, Sprache: Deutsch, Abstract: Ein wesentlicher Aspekt bei der Erstellung eines Konzernabschlusses ist der Grundsatz der Einheitlichkeit. Zur Gewährleistung dieses Punktes sind Stichtage, Ausweis, Währung, Bilanzierung, Ansatz und Bewertung der einbezogenen Unternehmen zu vereinheitlichen. Zu diesem Zweck werden in der Praxis sog. Konzernrichtlinien erstellt, die den Tochterunternehmen zur Verfügung gestellt werden, um Sie bei der Erstellung der sog. Handelsbilanz II (HB II) zu unterstützen und konzernweit einheitliche Ausübung von Wahlrechten, Bilanzierungs- und Bewertungsmethoden usw. sicherzustellen. Im Vergleich zur angefertigten Konzernrichtlinie wurden in der vorliegenden Arbeit einige Beispiele eingeflochten um die Diplomarbeit insgesamt anschaulicher zu gestalten. Die Beispiele sollen in erster Linie Sachverhalte verdeutlichen, bei denen wesentliche Abweichungen zwischen der Vorgehensweise nach HGB und IAS/IFRS bestehen. Aus Gründen des begrenzten Umfangs einer Diplomarbeit mußte die Konzernrichtlinie noch gekürzt werden, was zum einen den Unterpunkt zum Thema Leasing betrifft, der in der Konzernrichtlinie Teil des Kapitels 12 (Spezielle Themen) ist. Auch die Auswirkungen von Leasing auf den Kontenplan wurden gestrichen. Zum anderen ist auch der wesentliche Teil des Kapitels 5 (Rahmenkonzept) betroffen, da die Grundlagen der Bilanzierung nach IAS/IFRS als bekannt vorausgesetzt, in der Konzernrichtlinie jedoch ausführlich erläutert werden. Darüber hinaus wurde das Kapitel über die Segmentberichterstattung gestrichen, da diese Rechnung für die ZG Raiffeisen kein Pflichtbestandteil des Jahresabschlusses ist und freiwillig erstellt wird. Ebenso wurde der Anhang zur Segmentberichterstattung entfernt. Im Gegensatz dazu wurde darauf verzichtet, das Kapitel 13 (Auswirkungen au


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Product Details
  • ISBN-13: 9783638735773
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 9 mm
  • Width: 148 mm
  • ISBN-10: 363873577X
  • Publisher Date: 25 Aug 2007
  • Height: 210 mm
  • No of Pages: 156
  • Series Title: German
  • Weight: 213 gr


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Erstellung einer Konzernrichtlinie zur einheitlichen Bilanzierung und Bewertung nach IAS/IFRS am Beispiel der ZG Raiffeisen
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