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International Accounting Standards (IAS) und bisherige Erfahrungen bei deren Umsetzung in Konzernabschlüssen deutscher Unternehmen: Unter dem Aspekt der Harmonisierung der Rechnungslegung

International Accounting Standards (IAS) und bisherige Erfahrungen bei deren Umsetzung in Konzernabschlüssen deutscher Unternehmen: Unter dem Aspekt der Harmonisierung der Rechnungslegung

          
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Inhaltsangabe: Inhaltsverzeichnis: Inhaltsverzeichnis: 1.Einführung 2.Weltweiter Harmonisierungsprozeß 2.1Aktuelle Entwicklungen 2.2Argumente für eine Harmonisierung der Rechnungslegung 2.3Zweifel an der Notwendigkeit einer Harmonisierung 2.4Kontinentaleuropäische versus anglo-amerikanische Rechnungslegung 2.4.1Gegenüberstellung beider Systeme 2.4.2Deutsches Bilanzrecht - Weg ins Abseits? 2.4.3Anglo-amerikanische Rechnungslegungsgrundsätze - Weg der Zukunft? 2.5Differenzierung der Rechnungslegung nach globaler oder nationaler Tätigkeit und Größe des Unternehmens 3.Involvierte Organisationen 3.1Überblick 3.2Europäische Union, OECD und Vereinte Nationen 3.3International Accounting Standards Committee 3.3.1Ziele, Aufgaben und Organisation des IASC 3.3.2Rolle des IASC im Internationalisierungsprozeß der Rechnungslegung 3.3.3Deutsche Einflußmöglichkeiten 4.Alternative Normensysteme 4.1Überblick 4.2EU-Richtlinien und US-GAAP 4.3International Accounting Standards 4.3.1Entwicklung der Standards und aktueller Stand 4.3.2Einfluß des IOSCO 4.3.3Zukünftige Projekte 4.3.4Akzeptanz der IAS 4.3.5Kritik an den IAS 5.Wesentliche Gemeinsamkeiten und Unterschiede zwischen HGB und IAS 5.1Conceptual Framework 5.1.1Funktionen und Aufbau 5.1.2Bilanzierungs- und Bewertungsgrundsätze 5.2Differenzierung der Rechnungslegungsvorschriften nach Einzel- und Konzernabschluß 5.3Ausgewählte Ansatz- und Bewertungsvorschriften 5.3.1Immaterielle Vermögensgegenstände und Forschungs- und Entwicklungskosten 5.3.2Sachanlagevermögen, Vorräte und langfristige Fertigungsaufträge 5.3.3Latente Steuern 5.3.4Währungsumrechnung 5.3.5Pensionsrückstellungen und sonstige Rückstellungen 5.3.6Konsolidierungsmethoden 5.3.7Ergebnisdarstellung 5.4Publizitätspflichten 5.4.1Kapitalflußrechnung und Segmentberichterstattung 5.4.2Anhangs- bzw. Lageberichtsangaben 6.Diskussion über die Möglichkeiten der Erstellung eines IAS-konformen Jahresabschlusses 6.1Anpassungsstrategien 6.1.1G


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Product Details
  • ISBN-13: 9783838635613
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Weight: 154 gr
  • ISBN-10: 3838635612
  • Publisher Date: 02 May 2001
  • Height: 210 mm
  • No of Pages: 110
  • Series Title: German
  • Sub Title: Unter dem Aspekt der Harmonisierung der Rechnungslegung
  • Width: 148 mm


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International Accounting Standards (IAS) und bisherige Erfahrungen bei deren Umsetzung in Konzernabschlüssen deutscher Unternehmen: Unter dem Aspekt der Harmonisierung der Rechnungslegung
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International Accounting Standards (IAS) und bisherige Erfahrungen bei deren Umsetzung in Konzernabschlüssen deutscher Unternehmen: Unter dem Aspekt der Harmonisierung der Rechnungslegung
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International Accounting Standards (IAS) und bisherige Erfahrungen bei deren Umsetzung in Konzernabschlüssen deutscher Unternehmen: Unter dem Aspekt der Harmonisierung der Rechnungslegung

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