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Grundlegende Ausgestaltung der organischen Bilanztheorie

Grundlegende Ausgestaltung der organischen Bilanztheorie

          
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About the Book

Studienarbeit aus dem Jahr 2008 im Fachbereich BWL - Allgemeines, Note: 2.0, FOM Essen, Hochschule für Oekonomie & Management gemeinnützige GmbH, Hochschulleitung Essen früher Fachhochschule, Veranstaltung: Accounting, Sprache: Deutsch, Abstract: Die Theorien des Jahresabschlusses, verkürzt auch als Bilanztheorien bezeichnet, behandeln die Aufgaben, den Inhalt und die Ausgestaltung des Jahresabschlusses". Formal geht es bei der Bilanztheorie um die Frage, welchen Sinn und Zweck Vermögens- und Gewinnermittlungen haben können und welche Bilanznormen eine sinn- und zweckadäquente Bilanzierung gewährleisten". Primärer bildet die Bilanztheorie daher den Zusammenhang zwischen den mit der Erstellung von Bilanz und Erfolgsrechnung verfolgten Zwecken und der dementsprechenden Ausgestaltung der drei Arten von Abbildungsregeln (Abgrenzungs-, Gliederungs- und Bewertungsregeln). Dabei unterscheidet man in drei grundlegende Analyseschwerpunkte: 3 - Interpretation des jeweils geltenden Bilanzrechts (Diskussion de lege lata) - Fortentwicklung des Bilanzrechts (Diskussion de lege ferenda) - Bilanzforschung ohne unmittelbare Orientierung am Bilanzrecht (Bilanztheorie im engerem Sinne) Auf Grund der bilanztheoretischen Diskussion, die in Deutschland eine lange Tradition hat und bis in das 19. Jahrhundert zurückreicht, stellt sich auf allen drei Ebenen die Frage: , Über welche Sachverhalte und über welche besonderen Aspekte die Bilanz [, im Hinblick auf die Informationsfunktion, ] vorrangig informieren soll". Sie soll über den erreichten Vermögensstand, über die zurückliegende Vermögensentwicklung oder die reale Substanzerhaltung informieren. Dies ist genau die Auseinandersetzung der, klassischen Bilanztheorie" zwischen statischer, dynamischer und organischer Bilanzauffassung. Diese drei Bilanztheorien zählen zu den älteren Bilanztheorien, auf die aber noch bis heute bei der Interpretation gesetzlicher Regelungslücken zurückgegriffen wird. Zu den neueren Theorien zählen die kapita


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Product Details
  • ISBN-13: 9783656062431
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 24
  • Series Title: German
  • Weight: 45 gr
  • ISBN-10: 3656062439
  • Publisher Date: 21 Nov 2011
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm


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