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IPSAS vs. kommunale Doppik: Vergleich zwischen den internationalen und nationalen Rechnungslegungsstandards für den öffentlichen Sektor

IPSAS vs. kommunale Doppik: Vergleich zwischen den internationalen und nationalen Rechnungslegungsstandards für den öffentlichen Sektor

          
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About the Book

In der vorliegenden Studie soll erörtert werden, welche Vorteile die IPSAS gegenüber dem NKF besitzen. Dazu wird untersucht, inwiefern die IPSAS in der Lage sind, die Rechnungslegungsziele des NKF umzusetzen oder ob sie diesbezüglich überhaupt konkurrenzfähig sind. Da öffentliche Einheiten regelmäßig einen bilanziell hohen Anteil an Sachanlagevermögen haben, wird das Augenmerk auf die Vorschriften zum Sachanlagevermögen gelegt. Zuallererst werden die wesentlichsten Vorschriften des NKF sowie der IPSAS zum Sachanlagevermögen zusammengefasst und dargestellt. Dadurch soll ein grober Vergleich von IPSAS und NKF ermöglicht werden. Die Vorschriften der IPSAS entsprechen dem Stand 2008 aus der bisher einzigen autorisierten Übersetzung ins Deutsche von der KPMG. Im Anschluss an die Darstellung der jeweiligen Vorschriften werden die wesentlichsten Unterschiede zu den zugrunde liegenden Referenzmodellen herausgearbeitet. So wird der Grad der Orientierung veranschaulicht. Beide Referenzmodelle verfolgen sehr unterschiedliche Ansätze der Rechnungslegung. Inwiefern sich dies auch in den Vorschriften für den öffentlichen Sektor widerspiegelt, soll aufgezeigt werden. Im letzten Abschnitt werden dann beide Rechnungslegungskonzeptionen für den öffentlichen Sektor erläutert und deren unterschiedliche Grundausrichtungen dargestellt. In einer anschließenden Diskussion wird der wesentlichste Unterschied der IPSAS zum NKF herausgearbeitet und Bezug auf die o.g. Zielstellung der Arbeit genommen.
About the Author: Matthias Arzt, geboren 1984 in Wolfen (Sachsen-Anhalt), erwarb an der Waldorfschule Halle Saale seinen erweiterten Realschulabschluss und anschließend die Fachhochschulreife an der August-von Parzeval-Berufsschule in Bitterfeld. Zwei Jahre später begann er sein Studium an der Fachhochschule Nordhausen, welsches er erfolgreich als Bachelor of Arts in Public Management abschloss. Grundlage für diese Arbeit waren die Erfahrungen im öffentlichen Sektor, die er in der Stadt Halle Saale sowie der Stadt Leipzig (NKF-Projekt) gesammelt hatte.


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Product Details
  • ISBN-13: 9783958202979
  • Publisher: Bachelor + Master Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Vergleich zwischen den internationalen und nationalen Rechnungslegungsstandards für den öffentlichen Sektor
  • Width: 178 mm
  • ISBN-10: 3958202977
  • Publisher Date: 26 Jan 2015
  • Height: 254 mm
  • No of Pages: 74
  • Spine Width: 4 mm
  • Weight: 145 gr


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