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Regulierung der Rechnungslegung in der EU: Eine kritische Würdigung von Legitimation und Lobbying

Regulierung der Rechnungslegung in der EU: Eine kritische Würdigung von Legitimation und Lobbying

          
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About the Book

Bachelorarbeit aus dem Jahr 2017 im Fachbereich BWL - Allgemeines, Note: 1,7, Universität Bremen, Sprache: Deutsch, Abstract: Diese Arbeit befasst sich hierzu mit drei Fragestellungen. Die erste Fragestellung behandelt die Beteiligung von Interessengruppen am Standardsetzungsprozess. Zweitens liefert die Arbeit Erkenntnisse zu dem Zeitpunkt, den Lobbyisten für eine Einflussnahme bevorzugen. Zuletzt wird der Einfluss von Interessengruppen auf die Entscheidungen des IASB untersucht. Um Aussagen hinsichtlich der Legitimation des IASB treffen zu können, wird der Informationsaustausch zwischen Interessengruppen und privatem Standardsetzer untersucht. Lobbying spielt aufgrund der Abhängigkeit des IASB von Interessengruppen bei der privaten Standardsetzung eine entscheidende Rolle. Mittels der Analyse des Lobbying-Verhaltens von Interessengruppen können Aussagen darüber getroffen werden, ob der IASB eine pluralistische Interessenvertretung gewährleistet oder Entscheidungen zugunsten einzelner Gruppen trifft. In den letzten zwei Jahrzehnten hat sich die Regulierung der europäischen Rechnungslegung fundamental verändert. Im Zuge der internationalen Harmonisierung wurde die Normsetzungsfunktion neuer Rechnungslegungsstandards von den europäischen Staaten an das International Accounting Standards Board (IASB) delegiert. Seit dem Jahr 2001 entwickelt der in London ansässige IASB als privater Verein die global anerkannten International Financial Reporting Standards (IFRS). Bevor die Standards endgültig in europäisches Recht übernommen werden, müssen sie zuvor erfolgreich ein Anerkennungsverfahren der Europäischen Kommission durchlaufen.


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Product Details
  • ISBN-13: 9783346238283
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 48
  • Spine Width: 3 mm
  • Weight: 72 gr
  • ISBN-10: 3346238288
  • Publisher Date: 21 Jul 2020
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Eine kritische Würdigung von Legitimation und Lobbying
  • Width: 148 mm


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