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Fair value in der IFRS-Rechnungslegung: Anwendungsnutzen des Fair value

Fair value in der IFRS-Rechnungslegung: Anwendungsnutzen des Fair value

          
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About the Book

Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Hochschule Bremen (Fachbereich Wirtschaft ), Veranstaltung: Bilanzlehre und -politik, Sprache: Deutsch, Abstract: Der Begriff des Fair Value trat erstmalig Ende des 19. Jahrhunderts im US-amerikanischen Rechtsraum im bekannteren Maße auf. Dies ereignete sich im Zusammenhang mit einer Preisregulierung durch ein richtungweisendes Urteil zur Bemessung von Fahrkartenpreisen. Der amerikanische Surpreme Court verfügte im Fall Smyth vs. Ames 1898 den Grundsatz, dass der Eisenbahngesellschaft ein "fair return on fair value" zusteht. Das Gericht sah eine Ermittlung der Preise unter anderem auf Basis künftiger Erfolgsgrößen vor. Damit etablierte sie früh ein ökonomisches Wertverständnis für den Fair Value. Das Wort fair beinhaltet hier die Gerechtigkeitsvorstellung, da im Vordergrund stand, dem öffentlichen Unternehmen eine "fair compensation for the services rendered" zukommen zu lassen.1 Die kapitalmarktorientierte Rechnungslegung, insbesondere die International Financial Reporting Standards und die US-amerikanischen Generally Accepted Acounting Principles, zeichnen sich durch die seit Ende der 1980er Jahre weiter voran schreitende Hinwendung zur Zeitbewertung aus.2 Die Implementierung des Fair Value als Wertmaßstab für Finanzinstrumente, in der jüngeren Vergangenheit aber auch zunehmend für nicht-finanzielle Positionen, wird als ein Anzeichen eines Paradigmenwechsels aufgefasst.3 Dies deutet auf eine nachhaltige, von festen Überzeugungen auf Seiten der normsetzenden Gremien getragene Entwicklung hin.4 Dieser Trend wird durch die Verbindlichkeit börsennotierter Unternehmen unterstrichen, die seit 2005 ihren Konzernabschluss -im IFRS im § 315a Abs. 1 und 2 des HGB geregelt- aufzustellen haben. Zu dem kann ein Mutterunternehmen, das nicht börsennotiert ist, vom Wahlrecht nach § 315a Abs. 3 HGB Gebrauch machen, ob es den Konzernabschluss nach IFRS aufstellt, dass sich aufgrun


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Product Details
  • ISBN-13: 9783638881432
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 1 mm
  • Weight: 41 gr
  • ISBN-10: 3638881431
  • Publisher Date: 14 Jan 2008
  • Height: 210 mm
  • No of Pages: 22
  • Series Title: German
  • Sub Title: Anwendungsnutzen des Fair value
  • Width: 148 mm


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