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Pflicht zur Konzernrechnungslegung und Abgrenzung des Konsolidierungskreises nach HGB und IFRS

Pflicht zur Konzernrechnungslegung und Abgrenzung des Konsolidierungskreises nach HGB und IFRS

          
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About the Book

Bachelorarbeit aus dem Jahr 2013 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Technische Universität Chemnitz (Wirtschaftswissenschaften - Professur für Internationale Rechnungslegung und Wirtschaftsprüfung), Sprache: Deutsch, Abstract: Die zunehmende Globalisierung der Märkte, verbunden mit verschärften Wettbewerbsbedingungen und verkürzten Produktionszyklen, haben in den letzten Jahrzehnten eine verstärkte Kooperationswelle ausgelöst, sodass zahlreiche Unternehmen nicht mehr selbständig sondern in unterschiedlichen Arten von Unternehmensverbindungen agieren. Eine besondere und eine der wichtigsten Organisationsformen stellt der Konzern dar. Nicht nur international erlangen Konzerne zunehmend an Bedeutung. Auch im deutschen Wirtschaftsraum wählen viele Unternehmen bewusst diese Unternehmensverbindung, um ihre Macht zu stärken respektive am Markt eine tragfähige Wettbewerbsposition zu etablieren. Häufig versprechen sich Unternehmen aus der Konzernierung Effizienzvorteile hinsichtlich der eigenen ökonomischen Zielsetzung. Da von der Konzernbildung neben den einzelnen Konzernunternehmen ebenso die am Konzern beteiligten Anteilseigner, Gläubiger, Arbeitnehmer und Geschäftspartner unmittelbar betroffen sind, gewinnt auch die Rechnungslegung von Konzernen an Bedeutung. Als ein wesentliches Instrument der Außendarstellung vermittelt die Konzernrechnungslegung externen Adressaten bedeutsame Informationen über das wirtschaftliche Gebaren des Konzerns. Im deutschen Handelsrecht sind Regelungen zur Konzernrechnungslegung sowohl im HGB als auch im PublG kodifiziert. Für international agierende Unternehmen rücken die nationalen Vorschriften jedoch zugunsten internationaler Rechnungslegungsgrundsätze zunehmend in den Hintergrund. Dies ist unter anderem auf die mangelnde Akzeptanz der deutschen Rechnungslegung auf dem internationalen Markt zurückzuführen. Die Notwendigkeit einer vergleichbaren und transparenten Rechnungslegung nach weltweit einheitlichen


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Product Details
  • ISBN-13: 9783656695998
  • Publisher: Grin Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3656695997
  • Publisher Date: 17 Jul 2014
  • Height: 210 mm
  • No of Pages: 100
  • Series Title: German
  • Weight: 140 gr


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Pflicht zur Konzernrechnungslegung und Abgrenzung des Konsolidierungskreises nach HGB und IFRS
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