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IFRS 16, der neue Leasingstandard. Analyse und Vergleich der Neuregelung

IFRS 16, der neue Leasingstandard. Analyse und Vergleich der Neuregelung

          
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About the Book

Bachelorarbeit aus dem Jahr 2017 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Hochschule München, Sprache: Deutsch, Abstract: In der nachfolgenden Arbeit wird der neue Leasingstandard nach IFRS 16 mit der bisherigen Regelung nach IAS 17 verglichen und die Auswirkungen der Neuregelung analysiert. Im Ersten Schritt wird der IAS 17 dargestellt. Hier findet nach dem risk-and-reward-approach (Risiken und Chancen) eine Klassifizierung zwischen Finance Lease und Operating Lease statt. Dabei können Leasingsachverhalte, die als Operating Lease eingestuft werden, bilanzunwirksam (off-balance) behandelt werden. Daraus leitet sich eine Intransparenz der Bilanz ab. Abschlussadressaten war es nicht immer möglich, die tatsächliche Finanzlage des Unternehmens, aufgrund bilanzunwirksamer Leasingsachverhalte, herauszulesen. Um diesem Kritikpunkt entgegen zu kommen, entschied der IASB sich für eine Reformation. IFRS 16 ist für Geschäftsperioden die am 01.01.2019 oder nachher beginnen verpflichtend anzuwenden. Der risk-and-reward Ansatz wird nun durch den right-of-use-approach abgelöst. Dadurch wird nun eine außerbilanzielle Erfassung von Leasingverträgen nicht mehr möglich sein. Eine Klassifizierung nach Operating und Finance Lease findet für den Leasingnehmer nicht mehr statt. Der Leasingnehmer hat nun sowohl ein Nutzungsrecht als Vermögenswert und auch eine Leasingverbindlichkeit in der Bilanz zu aktivieren bzw. zu passivieren. Der Vergleich der beiden Regelungen zeigt auf, dass nach IFRS 16 in Zukunft mehr qualitative sowie quantitative Anhangangaben gefordert werden, als nach IAS 17. Ausgehend davon wird ein deutlicher Mehraufwand für betroffene Unternehmen vermutet, die für die Informationsbereitstellung mehr Zeit aufwenden müssen. Auch wird durch den Vergleich ersichtlich, dass sich für Leasinggeber keine großen Veränderungen ergeben werden. Durch die bilanzwirksame Erfassung aller Leasingsachverhalte nach IFRS 16, wird vermutet, dass sich einige Fi


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Product Details
  • ISBN-13: 9783668590212
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 72
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3668590214
  • Publisher Date: 15 Jan 2018
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 104 gr


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IFRS 16, der neue Leasingstandard. Analyse und Vergleich der Neuregelung
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