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Rolle von Analysten bei der Weiterentwicklung der International Financial Reporting Standards

Rolle von Analysten bei der Weiterentwicklung der International Financial Reporting Standards

          
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About the Book

Bachelorarbeit aus dem Jahr 2014 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1.3, Johann Wolfgang Goethe-Universität Frankfurt am Main, Sprache: Deutsch, Abstract: Die International Financial Reporting Standards werden mittlerweile in mehr als 100 Ländern von kapitalmarktorientierten Unternehmen angewandt. Entwickelt werden die IFRS innerhalb der privaten non-profit IFRS Foundation vom IASB. Das Hauptziel ist die Entwicklung eines hochqualitativen, global akzeptierten Standards, der Investoren und anderen Kapitalmarktteilnehmern hilft, ökonomische Entscheidungen zu treffen. Investoren und andere User von Financial Statements, wie z.B. Analysten, gelten als Hauptadressaten der IFRS. Als private Organisation ohne Gesetzgebungsbefugnis oder staatlicher Legitimation ist es für die Legitimität der IFRS Foundation und deren Standards wichtig, eine möglichst weitreichende Partizipation ihrer Stakeholder bei der Entwicklung und Verbesserung der IFRS zu erreichen. Für den Prozess zur Entwicklung eines IFRS (Due Process) wurde eigens ein Handbuch entwickelt sowie ein Komitee gegründet, welches dessen Einhaltung überwacht. Der Due Process sieht dabei das Einbringen von Stakeholdern und deren Meinung an bestimmten Prozessstufen vor. Es ist vor diesem Hintergrund von großem Interesse, inwiefern die genannten Hauptadressaten der IFRS wie Investoren und andere User von Abschlüssen, z.B. Analysten, sich bei der Entwicklung eines Standards einbringen und mitgestalten, sodass die von ihnen benötigten Informationen durch IFRS Abschlüsse vermittelt werden. Im Folgenden wird mit Fokus auf die Usergruppe der Analysten untersucht, inwieweit dies zutrifft, d.h. diese einen Beitrag zur (Fort-)Entwicklung der IFRS leisten. Dabei wird auch auf deren generelle Rolle und Tätigkeit am Kapitalmarkt eingegangen.


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Product Details
  • ISBN-13: 9783668033634
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 60
  • Series Title: German
  • Weight: 91 gr
  • ISBN-10: 3668033633
  • Publisher Date: 02 Sep 2015
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm


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