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Segmentberichterstattung nach HGB. Abgrenzung, Bestimmung der Segmentdaten und Angabevorschriften

Segmentberichterstattung nach HGB. Abgrenzung, Bestimmung der Segmentdaten und Angabevorschriften

          
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About the Book

Studienarbeit aus dem Jahr 2016 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Hochschule Aschaffenburg, Sprache: Deutsch, Abstract: Ziel dieser Arbeit ist es, einen Überblick über die Segmentberichterstattung nach HGB i. V. m. dem DRS 3 zu vermitteln. Zur strukturierten Problemerfassung wird zunächst definiert, was unter der Segmentberichterstattung zu verstehen ist, wann diese anzuwenden ist und welches Ziel mit ihr verfolgt wird. Anschließend werden verschiedene Methoden zur Segmentabgrenzung sowie zur Segmentdatenbestimmung dargestellt, ehe daran anknüpfend die Angabevorschriften zur externen Segmentberichterstattung erläutert werden. Abschließend folgt ein persönliches Fazit. Für die deutsche Jahresabschlusserstellung ist traditionell die Ausschüttungsbemessungsfunktion von größerer Bedeutung als die Informationsfunktion. Aus diesem Grunde spielte die externe Segmentberichterstattung, die lediglich eine Informationsfunktion erfüllt, lange Zeit nur eine untergeordnete Rolle. Im Zuge der Globalisierung der letzten Jahrzehnte wurden die großen Unternehmen zunehmend auf internationalen Märkten sowie auf diversifizierten Geschäftsfeldern tätig. Mit steigender Diversifikation ging zwangsläufig ein zunehmender Informationsverlust bzw. eine Informationsverzerrung aufgrund der starken Aggregation des Jahres- oder Konzernabschlusses einher. Die externe Rechnungslegung konnte ihrer Aufgabe, externe Abschlussadressaten mit wichtigen entscheidungsrelevanten Informationen zu ver-sorgen, zunehmend weniger nachkommen. In diesem Informationsverlust sowie in der zunehmenden Orientierung der Rechnungslegung an den Investoren liegt die Bedeutungssteigerung der externen Segmentberichterstattung begründet. International und insbesondere in den USA existieren bereits seit den siebziger Jahren umfangreiche Vorschriften zur Segmentberichterstattung, wohingegen deutsche Unternehmen bis zur Einführung des DRS 3 im Jahre 1999 nach HGB lediglich dazu ver


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Product Details
  • ISBN-13: 9783668233690
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 32
  • Series Title: German
  • Weight: 54 gr
  • ISBN-10: 3668233691
  • Publisher Date: 23 Sep 2016
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm


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