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Herausforderungen und Chancen der IAS/IFRS für den Mittelstand

Herausforderungen und Chancen der IAS/IFRS für den Mittelstand

          
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About the Book

Studienarbeit aus dem Jahr 2007 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, FOM Essen, Hochschule für Oekonomie & Management gemeinnützige GmbH, Hochschulleitung Essen früher Fachhochschule, Veranstaltung: Rechnungslegung und Prüfungswesen, Sprache: Deutsch, Abstract: Die internationale Rechnungslegung ist auf dem Vormarsch. Kapitalmarktorientierte Unternehmen sind gemäß der EU-Verordnung vom 19.07.2002 verpflichtet, ab dem Jahre 2005 bzw. 2007 einen IAS/IFRS-Konzernabschluss offen zu legen. In Deutschland betrifft diese Pflicht weniger als tausend Unternehmen. Für die über drei Millionen mittelständischen Unternehmen in Deutschland stellt sich dennoch die interessante Frage, inwieweit die Rechnungslegung nach IAS/IFRS auch ein Thema für sie ist. Auf freiwilliger Basis ist die Anwendung von IAS/IFRS im Einzelabschluss auch für nicht-kapitalmarkorientierte Unternehmen möglich, d. h., es besteht die Option, einen zusätzlichen Abschluss nach internationalen Richtlinien zu erstellen. Klar ist jedoch, dass die Regelungen des deutschen HGB und die der IAS/IFRS sich aufgrund der Grundkonzeption erheblich unterscheiden. So verzichten die IAS/IFRS auf den Gläubigerschutz, welcher ein wesentliches Element einer HGB-Bilanzierung ist. Die IAS/IFRS sind investororientiert und stehen allen im Fokus der Informationsfunktion. Im Gegensatz dazu ist die Bilanzierung nach HGB aufgrund der Ausschüttungsbemessungsfunktion und des damit angestrebten Kapitalerhaltungsprinzips vom Vorsichtsprinzip geleitet. Diese Ausarbeitung beschäftigt sich mit den Herausforderungen und Chancen, die eine Bilanzierung nach IAS/IFRS mit sich bringt. Dabei soll im Rahmen dieser Untersuchung geklärt werden, inwieweit die Umstellung auf IAS/IFRS für mittelständische Unternehmen sinnvoll ist und welche Konsequenzen diese aufgrund der neuen Vorschriften tragen müssen.


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Product Details
  • ISBN-13: 9783638742191
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3638742199
  • Publisher Date: 24 Aug 2007
  • Height: 210 mm
  • No of Pages: 72
  • Series Title: German
  • Weight: 109 gr


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Herausforderungen und Chancen der IAS/IFRS für den Mittelstand
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Herausforderungen und Chancen der IAS/IFRS für den Mittelstand
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