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Kritische Würdigung der Risikoberichterstattung in den IFRS

Kritische Würdigung der Risikoberichterstattung in den IFRS

          
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About the Book

Studienarbeit aus dem Jahr 2007 im Fachbereich BWL - Controlling, Note: 2,0, Technische Universität Ilmenau, Sprache: Deutsch, Abstract: Die Hauptseminararbeit mit dem Thema "Kritische Würdigung der Risikoberichterstattung in den IFRS" hat zur Aufgabe, die Bestandteile einer Risikoberichterstattung in den IFRS herauszuarbeiten und diese zu analysieren und dabei kritisch zu würden. Als Basis dieser kritischen Würdigung dienen die verschiedenen IFRS-Abschlussadressaten mit ihren jeweiligen Interessen, woraus sich Anforderungen an den IFRS-Abschluss ergeben. Im Hauptteil werden diese Anforderungen mit risikoorientierten Standards verglichen und kritisch gewürdigt. Als Ergebnis der Analyse und kritischen Würdigung wird deutlich, dass die IFRS einen Risikobericht im eigentlichen Sinne nur in Zusammenhang mit der Gruppe der Finanzinstrumente fordern. Weitere Bereiche, in den das Risiko großen Einfluss hat, sind allgemein risikobehaftete Bewertungsmaßstäbe, Rückstellungen und die Segmentberichterstattung. Innerhalb all dieser Bereiche wird der Unternehmensleitung großer Ermessensspielraum gewährt, die bei entsprechender Nutzung entgegen den Anforderungen des IFRS-Abschlusses stehen. Durch weitere Konkretisierungen der betreffenden Standards könnten diese Ermessensspielräume entsprechend geschmälert werden.


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Product Details
  • ISBN-13: 9783640725892
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3640725891
  • Publisher Date: 18 Oct 2010
  • Height: 210 mm
  • No of Pages: 34
  • Series Title: German
  • Weight: 59 gr


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