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IFRS für mittelständische Unternehmen im Jahres- und Konzernabschluss

IFRS für mittelständische Unternehmen im Jahres- und Konzernabschluss

          
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About the Book

Studienarbeit aus dem Jahr 2004 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Johann Wolfgang Goethe-Universität Frankfurt am Main, 41 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Die europäische IAS-Verordnung verpflichtet ab dem 1.1.2005 alle kapitalmarktorientierte Mutterunternehmen in der EU, ihren Konzernabschluss nach den internationalen Rechnungslegungsvorschriften IAS/IFRS aufzustellen. Artikel 5 dieser Verordnung gestattet den Mitgliedsstaaten, selbst zu regeln, ob auf die Konzernabschlüsse nichtkapitalmarktorientierter Gesellschaften sowie auf die Einzelabschlüsse aller Unternehmen die IFRS anzuwenden sind. Der deutsche Gesetzgeber hat mit dem Bilanzrechtsreformgesetz den Firmen die Möglichkeit eingeräumt, beim Einzelabschluss (§ 324a Abs. 1 i.V.m. § 325 Abs. 2a HGB-E) und beim Konzernabschluss (§ 315a Abs. 3 HGB-E) die IFRS freiwillig anzuwenden. Daneben gilt für alle gesellschaftsrechtlichen Belange weiterhin die Pflicht, einen Jahresabschluss nach den Vorschriften des HGB aufzustellen. Für kleine und mittelständische Unternehmen stellt sich die Frage, ob es vorteilhaft ist, die vom Gesetzgeber geschaffene Option zu nutzen und die IFRS im Jahres- und/oder Konzernabschluss anzuwenden: Zweifelsohne ist ein Jahres- oder Konzernabschluss nach IFRS informativer und transparenter als einer nach HGB. Die Bewertung von bestimmten Vermögensgegenständen zu Zeitwerten und die umfassendere Berichterstattung im Anhang tragen dazu bei, dass sich ein den Tatsachen entsprechendes Bild der Vermögens-, Finanz- und Ertragslage ergibt. In der Bilanzierung nach HGB nimmt der Gläubigerschutz in Deutschland bisher eine herausragende Stellung ein. Bei der Übernahme der internationalen Rechnungslegung sind zur Gewährleistung des Schutzes der Kapitalgeber zusätzliche Sicherheiten wie individuelle Kreditvereinbarungen sinnvoll. Solange der deutsche Gesetzgeber zur Berechnung der Steuerschuld weiterhin auf die HGB-Bilanzierung besteht,


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Product Details
  • ISBN-13: 9783638779128
  • Publisher: Grin Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 140 mm
  • ISBN-10: 3638779122
  • Publisher Date: 26 Aug 2007
  • Height: 216 mm
  • No of Pages: 48
  • Series Title: German
  • Weight: 68 gr


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