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IAS 1, 4. und 7. EG-Richtlinie sowie HGB: Eine Überprüfung der Kompatibilität

IAS 1, 4. und 7. EG-Richtlinie sowie HGB: Eine Überprüfung der Kompatibilität

          
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About the Book

Inhaltsangabe: Einleitung: Vor dem Hintergrund einer zunehmenden Globalisierung des Wettbewerbes und einer damit verbundenen Inanspruchnahme der internationalen Kapitalmärkte gehen in den letzten Jahren immer mehr deutsche Unternehmen dazu über, internationale Rechnungslegungsstandards bei der Erstellung ihrer Jahresabschlüsse zu berücksichtigen. Dies geschah bisher entweder durch Ergänzung des nach nationalen Normen erstellten Konzernabschlusses durch eine Überleitungsrechnung, durch die Erstellung eines vollständigen parallelen Konzernabschlusses nach US-GAAP oder IAS, oder die Erstellung eines sog. „dualen Abschlusses", in welchem durch entsprechende Wahlrechtsausübung eine gleichzeitige Übereinstimmung mit nationalem und internationalen Recht erreicht werden sollte. Diese Entwicklung bringt aber insbesondere für die berichterstattenden Unternehmen eine Reihe von Schwierigkeiten mit sich. Abgesehen von den erhöhten Kosten der Informationsbereitstellung entstehen den Unternehmen zunehmend Plausibilitätsprobleme wenn, je nach betrachtetem Jahresabschluss, für dasselbe Jahr unterschiedliche Vermögens- oder Gewinngrößen ermittelt werden. Dazu kommt, dass die gleichzeitige Übereinstimmung mit unterschiedlichen Normensystemen zunehmend an rechtliche Schranken stößt und auch die fehlende Konvergenz von interner und externer Berichterstattung als problematisch eingestuft wird. Beeinflusst durch diese Entwicklung und die Notwendigkeit, eine von Kapitalmarktteilnehmern und internationalen Börsen geforderte Publizität zu erreichen, wurde in Deutschland Anfang 1998 das Kapitalaufnahmeerleichterungssgesetz (KapAEG) erlassen. Durch dieses Gesetz öffnet der deutsche Gesetzgeber die Konzernrechnungslegung für „international anerkannte Rechnungslegungsstandards" mit dem Ziel, die Kapitalbeschaffung deutscher Unternehmen an ausländischen Kapitalmärkten zu erleichtern. Nach §292a HGB, der i.R. des KapAEG neu ins HGB eingefügt wurde, haben börsennotierte Unternehmen zukünftig ein W


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Product Details
  • ISBN-13: 9783838629629
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 8 mm
  • Weight: 195 gr
  • ISBN-10: 3838629620
  • Publisher Date: 12 Dec 2000
  • Height: 210 mm
  • No of Pages: 140
  • Series Title: German
  • Sub Title: Eine Überprüfung der Kompatibilität
  • Width: 148 mm


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