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Umstellung der Leasingbilanzierung nach IFRS 16. Auswirkungen auf europäische Einzelhandelsunternehmen

Umstellung der Leasingbilanzierung nach IFRS 16. Auswirkungen auf europäische Einzelhandelsunternehmen

          
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About the Book

Bachelorarbeit aus dem Jahr 2018 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Hochschule Pforzheim, Sprache: Deutsch, Abstract: Das Hauptziel dieser Arbeit ist es, die mit der Umstellung auf IFRS 16 verbundenen Auswirkungen auf Leasingnehmer aufzuzeigen, analysieren und kritisch zu würdigen - mit Fokus auf europäischen Einzelhandelsunternehmen. In diesem Zusammenhang gibt es einige Unterziele. Es soll erörtert werden, ob die Einführung des IFRS 16 die Schwächen des IAS 17 beseitigen kann. Dabei gilt es insbesondere herauszufinden, inwieweit eine möglichst vollständige bilanzielle Darstellung der Leasingverhältnisse stattfindet und wie Ausnahmeregelungen dem entgegenstehen. Es soll ermittelt werden wie sich Positionen des Jahresabschlusses aufgrund der Umstellung verändern. Hierbei gilt es herauszufinden und zu diskutieren was die Gründe für die Änderungen sind, wie diese zu beurteilen sind und welche Folgen für Unternehmen dadurch entstehen. Es soll verglichen werden ob die Ergebnisse der Studie sich mit theoretischen Erkenntnissen und anderen Studien decken und welche Gründe mögliche Abweichungen haben können. Es sollen organisatorische Herausforderungen aufgezeigt und entsprechende Handlungsempfehlungen geben werden. Im Januar 2016 veröffentlichte das IASB mit dem IFRS 16 eine neue Rechnungslegungsvorschrift zur Leasingbilanzierung, welche den seit 30 Jahren angewendeten Standard IAS 17 für Geschäftsjahre ab dem 1. Januar 2019 ersetzen wird. Auf ca. 3,3 Billionen US-Dollar schätzt das IASB die Leasingverpflichtungen der nach IFRS oder US-GAAP bilanzierenden Unternehmen - weniger als 15% hiervon sind in den Bilanzen der Unternehmen zu finden. Angesichts dessen scheint es wenig verwunderlich, dass die bisherige Behandlung von Leasingverhältnissen nach IAS 17 in der Fachwelt zur Diskussion steht. Im Zentrum der Kritik steht hierbei der sogenannte "all-or-nothing-approach". Weiter wird die mangelnde Transparenz operativer Leasingverhältnis


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Product Details
  • ISBN-13: 9783668698178
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 72
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3668698171
  • Publisher Date: 29 Mar 2018
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 104 gr


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Umstellung der Leasingbilanzierung nach IFRS 16. Auswirkungen auf europäische Einzelhandelsunternehmen
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