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ESEF und Co. Aktuelle Entwicklungen in der Unternehmensberichterstattung

ESEF und Co. Aktuelle Entwicklungen in der Unternehmensberichterstattung

          
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About the Book

Studienarbeit aus dem Jahr 2018 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Universität Bayreuth, Sprache: Deutsch, Abstract: Ziel dieser Seminararbeit ist es, den Leser über das ESEF und die in Zukunft notwendigen technologischen Formate zu informieren, sowie Stärken und Schwächen des Formates aus Sicht der betroffenen Unternehmen und der Investoren zu erläutern. Hierzu ist die Seminararbeit wie folgt aufgebaut: Im anschließenden zweiten Kapitel wird der Hintergrund zum ESEF erläutert, in dem auf die bisher in Europa verwendeten Formate eingegangen wird. Anschließend werden im dritten Kapitel die wesentlichen Inhalte des ESEF-Entwurfes sowie die Besonderheiten von iXBRL und XHTML erläutert. Im vierten Kapitel werden die Regulierung und insbesondere die Verwendung von iXBRL aus der Sicht der betroffenen Unternehmen sowie aus Sicht der Investoren betrachtet. Als Literaturquellen dienten für die vorderen Kapitel besonders die von ESMA publizierten Berichte zum ESEF, insbesondere der Final Report und das Feedback-Statement. Für die Betrachtung der Sichtweise der Investoren wurden hingegen hauptsächlich Quellen genutzt, die sich auf die Regulierung in den USA beziehen, da es dort eine ähnliche technische Verpflichtung bereits seit 2009 gibt.


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Product Details
  • ISBN-13: 9783668914667
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 24
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3668914664
  • Publisher Date: 20 Feb 2019
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 45 gr


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