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Konzernabschluss des "Konzerns" Kommune: Eignet sich das HGB als Referenzsystem tatsächlich für die kommunale Doppik?

Konzernabschluss des "Konzerns" Kommune: Eignet sich das HGB als Referenzsystem tatsächlich für die kommunale Doppik?

          
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About the Book

Forschungsarbeit aus dem Jahr 2011 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,5, Hochschule Fulda, Sprache: Deutsch, Abstract: In dieser Arbeit wird diskutiert, inwieweit die aus der handelsrechtlichen Unternehmensrechnung bekannten Zwecke für den Konzernabschluss zugleich Zwecke für den kommunalen Gesamtabschluss sind, so dass sich die Anwendung der speziell für diese Zwecke entwickelten Rechnungsregeln auch in Kommunen rechtfertigen lässt. Die Mängel der Einzelabschlüsse werden sollen über einen Konzernabschluss kompensiert, darum ist es notwendig zu prüfen, inwieweit sich Ähnlichkeiten oder Unterschiede zu den Einzelabschlüssen kommunaler Berichtseinheiten ergeben. So könnte eine Übersicht über die Verhältnisse der Kommune z.B. dadurch erschwert werden, dass öffentlicher Zweck und wirtschaftliche Betätigung nicht sinnvoll über ein gemeinsames Rechnungsziel bestimmen können. Als Ergebnis der Untersuchung stellt sich heraus, dass die Zwecke von Konzern- und Gesamtabschluss zwar vergleichbar sind, die Mängel auf Ebene der Einzelabschlüsse allerdings unterschiedlich gelagert sind: während die im Konzern eingebundenen Einheiten direkt dem Mangel der Einzelbetrachtung unterliegen, der durch den Konzernabschluss berücksichtigt wird, können sich bei den einzelnen kommunalen Berichtseinheiten zusätzlich Probleme aus der Anwendung der handelsrechtlichen Vorschriften für Ansatz und Bewertung sowie aus der Übernahme des Rechnungsziels Perio- dengewinn (G + V-Periodenerfolg) ergeben, die sich im Gesamtabschluss fortsetzen und durch die Zusammenführung noch verstärken. Daher wird abschließend ein Vorschlag erstellt, an welchen Stellen anzusetzen ist, um die mit dem Gesamtabschluss im Kern die beabsichtige Zielsetzung doch zu erreiche


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Product Details
  • ISBN-13: 9783656438267
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Weight: 54 gr
  • ISBN-10: 3656438269
  • Publisher Date: 05 Aug 2013
  • Height: 210 mm
  • No of Pages: 32
  • Series Title: German
  • Sub Title: Eignet sich das HGB als Referenzsystem tatsächlich für die kommunale Doppik?
  • Width: 148 mm


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Konzernabschluss des "Konzerns" Kommune: Eignet sich das HGB als Referenzsystem tatsächlich für die kommunale Doppik?
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