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IFRS for Small and Medium-sized Entities (SMEs): Lobbyismus im Due Process

IFRS for Small and Medium-sized Entities (SMEs): Lobbyismus im Due Process

          
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About the Book

Ein neuer internationaler Rechnungslegungsstandard, der global das Gros der Unternehmen erfasst, hat das Potential, Rechnungslegungstraditionen tiefgreifend zu verändern. Da liegt es nahe, dass eine Vielzahl von Lobbyisten versucht, den Standard in ihrem Sinne zu beeinflussen. Die Regulierung der Rechnungslegung ist stets eine Gratwanderung zwischen den Offenlegungsbedürfnissen der Abschlussadressaten und den Geheimhaltungsinteressen der Unternehmen. Ohne hinreichende Informationen haben die Adressaten keine fundierte Basis zur Beurteilung eines Unternehmens. Werden jedoch zu viele und zu detaillierte Informationen offen gelegt, so drohen Wettbewerbsnachteile für das Unternehmen. In diesem Zusammenhang taucht die Frage auf, ob SMEs bzw. KMU andersartig sind und deshalb die Existenz eines eigenen Rechnungslegungsstandards für diese Unternehmen gerechtfertigt ist. Neben der Diskussion dieser und weiterer theoretischer Fragestellungen, steht im Zentrum des Buches eine empirische Analyse der Kommentare zu dem Standardentwurf, die sich auf 150 Kommentare mit einem Gesamtumfang von 1639 Seiten erstreckt. Um die Interessen der Kommentierenden zu ermitteln, werden die Stellungnahmen untersucht und verschiedenen Interessengruppen zugeordnet. Es folgt eine komparative Analyse von Standardentwurf und finalem Standard, die auch die Frage klärt, ob der IASB die Wünsche der Kommentierenden angemessen berücksichtigt. Zahlreiche Abbildungen visualisieren die Ergebnisse anschaulich.
About the Author: Valentin Beniers, B.Sc., Jahrgang 1981. Nach seiner Berufsausbildung zum Versicherungskaufmann bei einem großen Einzelversicherer, entschied sich der Autor, seine fachlichen Qualifikationen durch ein ein Studium in Business Administration and Economics an der Universität Passau zu vertiefen. Dieses schloss er im Jahr 2010 erfolgreich ab. Während seines Studiums entwickelte er eine Affinität für Themen aus den Bereichen Rechnungslegung, Controlling sowie Finance. Eine Vertiefung im Bereich Wirtschaftsenglisch rundet sein Profil ab. Nach seinem Studium absolvierte er ein Praktikum im Bereich Research & Portfoliokonzeption bei einer großen Fondsgesellschaft.


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Product Details
  • ISBN-13: 9783836697613
  • Publisher: Diplomica Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Weight: 140 gr
  • ISBN-10: 3836697610
  • Publisher Date: 27 Sep 2010
  • Height: 254 mm
  • No of Pages: 70
  • Series Title: German
  • Sub Title: Lobbyismus im Due Process
  • Width: 178 mm


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IFRS for Small and Medium-sized Entities (SMEs): Lobbyismus im Due Process
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