Home > Society & social sciences > Education > History of education > Internationale Rechnungslegung von Versicherungsunternehmen: Auswirkungen des IFRS4 Insurance Contracts
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Internationale Rechnungslegung von Versicherungsunternehmen: Auswirkungen des IFRS4 Insurance Contracts

Internationale Rechnungslegung von Versicherungsunternehmen: Auswirkungen des IFRS4 Insurance Contracts

          
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About the Book

Inhaltsangabe: Zusammenfassung: Im Rahmen dieser Arbeit sollen die bilanziellen Auswirkungen der verpflichtenden Umstellung auf IFRS für Konzernabschlüsse von Versicherungsunternehmen dargestellt werden. Versicherungsunternehmen, die bereits vor Verabschiedung des IFRS 4 Konzernabschlüsse nach IFRS aufgestellt haben, sind bezüglich der bilanziellen Darstellung von Versicherungsverträgen meist auf die amerikanischen Rechnungslegungsnormen, die US-GAAP, ausgewichen. Diese Vorgehensweise war nach dem Rahmengrundsatz der IFRS grundsätzlich möglich, weil bis zur Verabschiedung von IFRS 4 eine Regelungslücke für Versicherungsverträge vorlag. Auf diese Möglichkeit wird hier nicht näher eingegangen. Vielmehr werden die Veränderungen und Auswirkungen für Erstanwender der IFRS, die sogenannten First-Time-Adopter, bei einer Umstellung vom HGB diskutiert. Die vorliegende Arbeit ist dabei so strukturiert, dass zu allen Punkten zuerst die Vorgehensweise nach HGB und im Anschluss die nach IFRS vorgestellt wird. Um einen grundsätzlichen Überblick über die Unterschiede der beiden Rechnungslegungsnormen zu erlangen, werden in Kapitel zwei sowohl die Ursachen als auch die wesentlichen Unterschiede zwischen HGB und IFRS erläutert. Im dritten Kapitel werden die Besonderheiten des Versicherungsgeschäfts dargelegt, damit ein Verständnis für die Schwierigkeiten des Versicherungsgeschäfts in Bezug auf die Rechnungslegung und die Zusammenhänge zwischen Aktiva und Passiva gewonnen werden kann. Konkrete Bilanzierungsunterschiede sowie deren Ausweis- und Ergebniswirkungen für Versicherungsunternehmen werden in Kapitel vier vorgestellt. Hierbei wird am Rande auch auf weitere Standards (neben dem IFRS 4) eingegangen, sofern sie von wesentlichem Interesse für das Versicherungsgeschäft sind. Die mit der Umstellung verbundenen bilanziellen Auswirkungen und Problemfelder, insbesondere das Asset-Liability-Mismatching, werden ausführlich im fünften Kapitel diskutiert. Zuletzt erfolgt in Kapitel sechs


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Product Details
  • ISBN-13: 9783838682914
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Weight: 122 gr
  • ISBN-10: 3838682912
  • Publisher Date: 26 Sep 2004
  • Height: 210 mm
  • No of Pages: 84
  • Series Title: German
  • Sub Title: Auswirkungen des IFRS4 Insurance Contracts
  • Width: 148 mm


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Internationale Rechnungslegung von Versicherungsunternehmen: Auswirkungen des IFRS4 Insurance Contracts
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