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Kapitalkonzeptionen des Gesetzes zur Schaffung deutscher Immobilien-Aktiengesellschaften mit börsennotierten Anteilen (REIT-Gesetz): Eine vergleichende Analyse unter besonderer Berücksichtigung des Gesetzeszwecks

Kapitalkonzeptionen des Gesetzes zur Schaffung deutscher Immobilien-Aktiengesellschaften mit börsennotierten Anteilen (REIT-Gesetz): Eine vergleichende Analyse unter besonderer Berücksichtigung des Gesetzeszwecks

          
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About the Book

Diplomarbeit aus dem Jahr 2007 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Georg-August-Universität Göttingen, Sprache: Deutsch, Abstract: Nachdem der erste REIT bereits im Jahr 1960 in den USA aufgesetzt wurde konnten sich REIT`s bis Mitte der 80er Jahre aufgrund der besser positionierten Konkurrenz am Anlagemarkt sowie aufgrund regulatorischer Richtlinien nicht durch-setzen . Durch weit reichender Reformen ist die Marktkapitalisierung von REIT`s international mittlerweile jedoch durchaus beachtlich . Die Möglichkeit der indirekten Immobilienanlage in Form von REIT`s ist bereits in über 20 Ländern, insbesondere im amerikanischen und asiatischen Raum, aber auch in Europa, möglich . Die in Deutschland bestehende Lücke im Bereich der börsennotierten indirekten Immobilienanlagen soll durch die neue Anlageklasse der REIT`s geschlossen werden, um den deutschen Immobilienmarkt international wettbewerbsfähig zu machen und zu stärken . Der Gesetzgeber hat im Rahmen des REITG erstmalig den IFRS als vorherrschendem Rechnungslegungssystem Einzug in die deutsche Gesetzgebung gewährt. Den Ausführungen des Bundestages ist zu entnehmen, dass die Rechnungs-legung für die REIT-AG primär anhand der IFRS erfolgen soll. Die Rechnungslegung nach dem HGB spielt für die REIT`s jedoch ebenfalls insbesondere im Rahmen der Ausschüttungsbemessung eine wichtige Rolle. Dieser Rechnungslegungsdualismus tritt derartig ausgestaltet erstmalig in Deutschland auf und soll im Rahmen dieser Arbeit in Teildisziplinen näher betrachtet werden.


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Product Details
  • ISBN-13: 9783638913416
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 100
  • Series Title: German
  • Sub Title: Eine vergleichende Analyse unter besonderer Berücksichtigung des Gesetzeszwecks
  • Width: 148 mm
  • ISBN-10: 3638913414
  • Publisher Date: 20 Feb 2008
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Weight: 140 gr


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Kapitalkonzeptionen des Gesetzes zur Schaffung deutscher Immobilien-Aktiengesellschaften mit börsennotierten Anteilen (REIT-Gesetz): Eine vergleichende Analyse unter besonderer Berücksichtigung des Gesetzeszwecks
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Kapitalkonzeptionen des Gesetzes zur Schaffung deutscher Immobilien-Aktiengesellschaften mit börsennotierten Anteilen (REIT-Gesetz): Eine vergleichende Analyse unter besonderer Berücksichtigung des Gesetzeszwecks
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Kapitalkonzeptionen des Gesetzes zur Schaffung deutscher Immobilien-Aktiengesellschaften mit börsennotierten Anteilen (REIT-Gesetz): Eine vergleichende Analyse unter besonderer Berücksichtigung des Gesetzeszwecks

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