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Rechnungslegungsänderungsgesetz 2014. Wird das nationale durch internationales Recht sukzessive verdrängt?

Rechnungslegungsänderungsgesetz 2014. Wird das nationale durch internationales Recht sukzessive verdrängt?

          
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About the Book

Masterarbeit aus dem Jahr 2016 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1, Fachhochschule Wien (Financial Management & Controlling), Sprache: Deutsch, Abstract: Klein- und Mittelunternehmen stellen, mit einem Anteil von ca. 99%, sowohl die größte Gruppe der Unternehmungen in Österreich als auch in der Europäischen Union dar (vgl. Statistik Austria 2012, o.S.). Diese Unternehmen unterliegen teilweise der Rechnungslegungspflicht. In Österreich findet bei Kapitalgesellschaften kraft Rechtsform und bei Einzelunternehmungen aufgrund von vordefinierten Schwellen eine Verpflichtung zur doppelten Buchführung statt. Das dritte Buch des Unternehmensgesetzbuchs, welches die Rechnungslegungsvorschriften enthält, kommt hier zur Anwendung. In den letzten Jahren kam es aufgrund von Rechnungslegungsänderungen zu vielen Anpassungen bei der Bilanzierung. Das jüngst erschienene Rechnungslegungsänderungsgesetz 2014, welches aufgrund der EU-Bilanzrichtlinie notwendig war, trägt seinen Anteil dazu bei. Besonders auffällig ist, dass das nationale Unternehmensgesetzbuch immer mehr an die International Financial Reporting Standards angepasst wird. So spielt das Vorsichtsprinzip im Unternehmensgesetzbuch eine immer kleiner werdende Rolle. Wenn von internationaler Rechnungslegung gesprochen wird, so sind die IFRS gemeint. Auf die Regelungen des US-GAAP wird in dieser Arbeit nicht eingegangen. Weiters werden in dieser Arbeit grundsätzlich nur ergebniswirksame Auswirkungen behandelt und daher Anhangspflichtangaben vernachlässigt. Die verpflichtende Aufwertung im Anlagevermögen trägt dazu bei, dass stille Reserven aufgedeckt werden müssen. Im weiteren Vorgang kommt es hierdurch zu einer früheren Besteuerung und zum Wegfall des Steuerstundungseffekts. Durch die verpflichtende Auflösung von stillen Reserven könnten Klein- und Mittelbetriebe in Krisenzeiten in finanzielle Bedrängnis kommen, und der Fortbestand des Unternehmens könnte gefährdet sein. Anton Egger (2013)


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Product Details
  • ISBN-13: 9783668261273
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 10 mm
  • Width: 148 mm
  • ISBN-10: 366826127X
  • Publisher Date: 24 Aug 2016
  • Height: 210 mm
  • No of Pages: 180
  • Series Title: German
  • Weight: 240 gr


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Rechnungslegungsänderungsgesetz 2014. Wird das nationale durch internationales Recht sukzessive verdrängt?
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