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Neuerungen des IAS 19: Pensionsrückstellungen

Neuerungen des IAS 19: Pensionsrückstellungen

          
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About the Book

In Deutschland hat jeder Arbeitnehmer seit 2002 einen rechtlichen Anspruch auf eine betriebliche Altersvorsorge. Dies bedeutet jedoch nicht, dass jedes Unternehmen zwingend eine Betriebsrente zahlen muss. Lt. Betriebsrentengesetz ist das Unternehmen aber verpflichtet, seinen Arbeitnehmern einen 'externen Finanzierer' (u.a. Pensionsfonds und Pensionskassen) zu vermitteln. Pensionsrückstellungen stellen bei vielen Unternehmen einen nicht unerheblichen Passivposten in der Bilanz dar. Die Bilanzierung von Pensionsverpflichtungen sowie die damit verbundenen Risiken wurden in den letzten Jahren wie kaum ein anderes Bilanzierungsthema kontrovers diskutiert. Oftmals liegen der Zeitpunkt der Zusage und das Datum der Erfüllung der Pensionsverpflichtung weit auseinander, was dazu führt, dass sich die Unternehmen einem hohen und im Zeitablauf tendenziell wachsenden Verpflichtungsaufwand gegenübersehen. Aufgrund ihrer Komplexität bestimmter Bilanzierungs- und Bewertungswahlrechte sowie Gewinnglättungsmöglichkeiten bei der Erfassung von versicherungsmathematischen Gewinnen bzw. Verlusten ist die Darstellung der Pensionsverpflichtungen im Jahresabschluss für ihre fehlende Transparenz berüchtigt. Zielsetzung dieser Arbeit ist es, die aktuelle Fassung des IAS 19 (Januar 2012) und die damit verbundenen Neuerungen dahingehend zu untersuchen, ob und inwieweit der überarbeitete Standard den Bilanzadressaten nützlichere sowie entscheidungsrelevantere Informationen bieten kann. Die Beurteilung basiert dabei auf dem true-and-fair-view-Ansatz und den qualitativen Kriterien des Frameworks der Rechnungslegung nach IFRS. Als diese gelten die Merkmale, durch welche die im Abschluss erteilten Informationen für die Adressaten nützlich werden. Die vier wichtigsten qualitativen Anforderungen sind Verständlichkeit, Relevanz, Verlässlichkeit und Vergleichbarkeit. Der Schwerpunkt dieser Arbeit liegt aufgrund der Komplexität des Standards auf den Leistungen nach Beendigung des Arbeitsverhältnisses.
About the Author: Marie-Theres König, B.A., wurde 1985 in Hamburg geboren. Ihr Studium der Betriebswirtschaftslehre an der Leuphana Universität Lüneburg schloss die Autorin im Jahre 2013 mit dem akademischen Grad Bachelor of Arts erfolgreich ab. Bereits während des Studiums sammelte die Autorin praktische Erfahrungen in der Wirtschaftsprüfung und Steuerberatung.


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Product Details
  • ISBN-13: 9783956840425
  • Publisher: Bachelor + Master Publishing
  • Publisher Imprint: Bachelor + Master Publishing
  • Height: 210 mm
  • No of Pages: 64
  • Series Title: German
  • Sub Title: Pensionsrückstellungen
  • Width: 148 mm
  • ISBN-10: 3956840429
  • Publisher Date: 18 Oct 2013
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Weight: 91 gr


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