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Nationale Rechnungslegung in Großbritannien, Niederlande und den USA. Gemeinsamkeiten und Unterschiede

Nationale Rechnungslegung in Großbritannien, Niederlande und den USA. Gemeinsamkeiten und Unterschiede

          
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About the Book

Studienarbeit aus dem Jahr 2004 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1.7, Hochschule Fulda, Sprache: Deutsch, Abstract: Betrachtet man die geschichtliche Entwicklung der Rechnungslegung, so merkt man den Beitrag einzelner Länder. Die Bedeutung und Entwicklung der nationalen und besonders der internationalen Rechnungslegung wird durch das Aufkommen und die ständige Ausweitung der Tätigkeit der multinationalen Unternehmen vorangetrieben. Es handelt sich meist um große Konzerne, die sowohl ihre Produktion als auch ihre Kapitalaufnahme weltweit ausrichten. Ein Vergleich der verschiedenen nationalen Rechnungslegungssysteme ermöglicht eine konstante Fortentwicklung der Methoden und Instrumente, die für die externe Berichterstattung im Unternehmen not-wendig sind. Die Harmonisierungsbestrebungen verschiedener supranationaler und internationaler Organisationen führen zu einer zunehmenden Angleichung der nationalen Normen und dabei zur Übernahme einzelner ausländischer Rechnungslegungspraktiken. Jeder nationale Gesetzgeber strebt sich danach, die beste Lösung zwischen den nationalen und internationalen Regelungen zu finden. Trotzdem sind die nach unterschiedlichen Rechnungslegungsvorschriften erstellten Jahresabschlüsse der Unternehmen nicht vergleichbar. Jahresabschlüsse, die gläubigerschutzorientiert sind, genügen den Anforderungen der internationalen Kapitalmärkte nicht. Die unterschied-lichen Bilanzierungs- und Bewertungsregeln können zu erheblichen Unterschieden in den Jahresabschlüssen der Unternehmen führen. Wollen kontinental europäische Unternehmen Zugang zu den inter-nationalen Kapitalmärkten finden, müssen sie ihre Rechnungslegung den dortigen Regeln anpassen.


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Product Details
  • ISBN-13: 9783656555377
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3656555370
  • Publisher Date: 12 Dec 2013
  • Height: 210 mm
  • No of Pages: 52
  • Series Title: German
  • Weight: 82 gr


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