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Informationspotenzial der Segmentberichterstattung nach IFRS am Beispiel der europäischen Automobilindustrie

Informationspotenzial der Segmentberichterstattung nach IFRS am Beispiel der europäischen Automobilindustrie

          
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About the Book

Diplomarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Carl von Ossietzky Universität Oldenburg, Sprache: Deutsch, Abstract: "Die Internationalisierung der externen Rechnungslegung wird in Deutschland häufig mit Schlagworten wie "Revolution" oder "kopernikanische Wende" im externen Rechnungswesen versehen. Diese Begriffe drücken den tief greifenden Wandel in der externen Rechnungslegung aus, der mit der Einführung der IFRS-Rechnungslegung einhergeht." Mit der Einführung von IFRS 8 und der konsequenten Orientierung an dem Management-Approach der US-amerikanischen Rechnungslegung erfahren die Regelungen zur Segmentberichterstattung derzeit einen solchen Wandel. Zudem bringt die Etablierung der IFRS seit Jahren eine Diskussion über die Funktion und Ausrichtung der internen Unternehmensrechnung und des Controllings mit sich. Gestiegene Publizitäts- und Transparenzanforderungen machen es notwendig, unternehmensinterne Informationssysteme aufzubauen, die jederzeit die benötigten Daten zur Verfügung zu stellen können. Ein dementsprechend ausdifferenzierter Segmentbericht kann in der Lage sein, einzelne Funktionen der internen Unternehmensrechnung und -steuerung zu erfüllen und durch deren Substitution einen Beitrag zur Konvergenz von internen und externen Rechnungswesen zu leisten. Insofern unterliegt der Segmentbericht, neben den für diese Arbeit grundlegend externen Ansprüchen, auch zahlreichen unternehmensinternen Anforderungen. Das Hauptaugenmerk der vorliegenden Arbeit liegt jedoch in der Darstellung, des in dem Segmentbericht nach IFRS enthaltenen Informationspotenzials für den externen Adressaten. Auf eine darüber hinausgehende Analyse des internen Informationspotenzials auf Seiten des Managements soll im Rahmen dieser Arbeit jedoch verzichtet werden. Als Instrument einer auf einen globalen Adressatenkreis ausgerichteten Publizitätspolitik nimmt die im Regelungswerk der IFRS verankerte Segmentberichterstattung somit ei


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Product Details
  • ISBN-13: 9783640246236
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 13 mm
  • Width: 148 mm
  • ISBN-10: 3640246233
  • Publisher Date: 21 Jan 2009
  • Height: 210 mm
  • No of Pages: 232
  • Series Title: German
  • Weight: 308 gr


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Informationspotenzial der Segmentberichterstattung nach IFRS am Beispiel der europäischen Automobilindustrie
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