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Mindestanforderungen und Benchmarks ordentlicher Chancenberichterstattung im Lagebericht

Mindestanforderungen und Benchmarks ordentlicher Chancenberichterstattung im Lagebericht

          
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About the Book

Durch das Bilanzrechtsreformgesetz wurde die prospektive Berichterstattung gem. § 289 HGB in den Lageberichten deutscher Unternehmen neben dem Risiko- und Prognosebericht um eine explizit genannte Chancenkomponente erweitert. Da die Anforderungen an die Ausgestaltung von Lageberichten bei weitem nicht so detailliert sind wie die zahlreichen Bilanzierungsregeln für den Jahresabschluss und zukunftsorientierte Berichtsformen zudem einen "hellseherischen" Charakter haben, herrscht über die korrekte Ausgestaltung des Chancenberichts eine hohe Unsicherheit. Dieser begegnet der Autor, indem er schrittweise die Anforderungen an diesen Bericht aus den verschiedenen Normenquellen ableitet und zusammenfasst. Auch für die stark ermessensabhängigen Fragen nach der Wesentlichkeit von Chancen und der Chancenquantifizierung zeigt er dabei Lösungsmöglichkeiten auf. Im Anschluss wird ein Scoring-Modell entwickelt, mit dessen Hilfe Chancenberichte anhand der zuvor eruierten Anforderungen bewertet werden können. An der Höhe des Scores lässt sich damit ablesen, in welchem Umfang die geforderten Charakteristika eines ordentlichen Chancenberichts i.S.d. § 289 HGB erreicht wurden. Exemplarisch wird diese Untersuchung für die Lageberichte der drei größten deutschen börsennotierten Automobilhersteller und Pharmaunternehmen für die Geschäftsjahre 2004 und 2005 durchgeführt, um so auch ein stichprobenhaftes Bild der erstmaligen Umsetzung der neuen gesetzlichen Anforderungen in der Praxis zu zeichnen.


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Product Details
  • ISBN-13: 9783867410618
  • Publisher: Europaischer Hochschulverlag Gmbh & Co. Kg
  • Publisher Imprint: Europaischer Hochschulverlag Gmbh & Co. Kg
  • Height: 210 mm
  • No of Pages: 106
  • Series Title: German
  • Weight: 149 gr
  • ISBN-10: 3867410615
  • Publisher Date: 19 Aug 2008
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm


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