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Neuen International Financial Reporting Standards (IFRS) der Konsolidierung. Auswirkungen in der Praxis

Neuen International Financial Reporting Standards (IFRS) der Konsolidierung. Auswirkungen in der Praxis

          
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About the Book

Bachelorarbeit aus dem Jahr 2015 im Fachbereich BWL - Allgemeines, Note: 2,3, Hochschule für Wirtschaft und Recht Berlin, Veranstaltung: Rechnungswesen, Finanzierung und Investitionen, Sprache: Deutsch, Abstract: Mit der Gründung des International Accounting Standards Committee (IASC) 1973 entstand ein privatrechtlicher Verein nationaler Verbände von Rechnungslegern und Wirtschaftsprüfern. Durch eine stetige Entwicklung vergleichbarer internationaler Rechnungslegungsstandards wurde das IASC im Jahr 2001 zum International Accounting Standards Board (IASB) umstrukturiert. Die bis dahin verabschiedeten International Accounting Standards (IAS) behalten zum Teil bis heute ihre Gültigkeit, werden jedoch nach und nach von den International Financial Reporting Standards (IFRS) ersetzt. So wurden im Mai 2011 die neuen IFRS 10, 11 und 12 ausgegeben, welche die Konzernrechnungslegung betreffen und z.T. die Standards IAS 27, 28 und 31 sowie den Standing Interpretation Committee 13 (SIC) ersetzen. Diese neuen IFRS können erstmalig zum 01. Januar 2013 angewandt werden, müssen jedoch zwingend zum 01. Januar 2014 von Unternehmen, die eine Konzernstruktur aufweisen, sowie nach internationalen Rechnungslegungsstandards diesen erstellen, verpflichtend anwenden. Inhaltlich regeln die neuen IFRS, welche Unternehmen mit in den Konsolidierungskreis einbezogen werden und welche nicht. Darüber hinaus werden der Konzernbegriff, Konsolidierungskreis und weitere Begriffe definiert, die es ermöglichen sollen, die Vermögens- und Ertragslage von Konzernen einheitlich und vergleichbar darzustellen. Ziel der Standards 10-12 ist es, den Konzernabschluss zu vereinheitlichen und dem Bilanzleser mehr Informationen über den Konsolidierungskreis zu geben.Es werden die Fragen gestellt: "Inwieweit verändert sich die Darstellung des Konzernkonsolidierungskreises durch die neuen International Financial Reporting Standards?" und "Inwieweit gestalten sich die Informationen für den Bilanzleser transparenter,


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Product Details
  • ISBN-13: 9783668319172
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3668319170
  • Publisher Date: 25 Oct 2016
  • Height: 210 mm
  • No of Pages: 70
  • Series Title: German
  • Weight: 104 gr


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Neuen International Financial Reporting Standards (IFRS) der Konsolidierung. Auswirkungen in der Praxis
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