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Risikoberichterstattung und Prognosebericht und deren Zusammenhang

Risikoberichterstattung und Prognosebericht und deren Zusammenhang

          
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About the Book

Studienarbeit aus dem Jahr 2000 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Otto-von-Guericke-Universität Magdeburg (Fakultät für Wirtschaftswissenschaft), Veranstaltung: Risikomanagement, Sprache: Deutsch, Abstract: Der Lagebericht soll es den Berichtsadressaten ermöglichen, durch zusätzliche Informationen ein den tatsächlichen Verhältnissen entsprechendes Bild der Unternehmenslage zu erhalten. Dabei gehen die Anforderungen an die Lageberichterstattung über die Generalnorm des § 264 (2) HGB hinaus, denn es ist ebenso auf die Risiken der künftigen Entwicklung einzugehen. Das Gesetz definierte jedoch keine genaue Eingrenzung des Begriffes Risiko, und somit liegt es im Ermessen des Unternehmens es abzugrenzen. Es soll erörtert werden, inwieweit Unternehmen ihre Ermessensspielräume nutzen, ohne die Grundsätze ordnungsmäßiger Lageberichterstattung zu verletzen. Des weiteren wird auf den Zusammenhang zwischen Risikobericht und Prognosebericht eingegangen. Beide Berichte sollten strikt voneinander getrennt werden, dennoch ist eine gewisse Zusammengehörigkeit feststellbar. Wenn also schon Risiken im Prognosebericht mit verarbeitet wurden, warum wurde dann der § 289 (1) HGB um den Halbsatz " dabei ist auch auf die Risiken der künftigen Entwicklung einzugehen" erweitert. Damit stellt sich die Frage nach dem Ziel des KonTraG "Gesetz zur Kontrolle und Transparenz im Unternehmensbereich".


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Product Details
  • ISBN-13: 9783638847919
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 56
  • Series Title: German
  • Weight: 86 gr
  • ISBN-10: 3638847918
  • Publisher Date: 08 Nov 2007
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm


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