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Unterschiede UGB und IFRS mit besonderem Bezug auf die Bewertung des Sachanlagevermögens

Unterschiede UGB und IFRS mit besonderem Bezug auf die Bewertung des Sachanlagevermögens

          
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About the Book

Bachelorarbeit aus dem Jahr 2011 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1, FHWien der WKW, Sprache: Deutsch, Abstract: Die Globalisierung und Internationalisierung der Güter- und Kapitalmärkte und der damit einhergehende Ruf nach Transparenz und Vergleichbarkeit der darin agierenden Unternehmen waren ausschlaggebend für die Entwicklung international einheitlicher Rechnungslegungsstandards (vgl. V (EG) Nr. 1606/2002 Art 1 f; Hinz 2005, S. 5; Wagenhofer 2009, S. 26). Nach der EU-Verordnung 1606/2002 haben alle öster-reichischen börsennotierten Unternehmen ab dem Jahr 2005 verpflichtend ihre Kon-zernabschlüsse nach IFRS zu erstellen (vgl. V (EG) Nr. 1606/2002 Art 4; Wagenhofer 2009, S. 13). Durch die Rechnungslegung nach IFRS werden grenzüberschreitende Investitionen und Finanzierungen erheblich erleichtert, da allen Beteiligten die gleiche Informationsbasis vorliegt (vgl. Wagenhofer 2009, S. 26 f). Dringend zu beachten ist jedoch, dass zwischen den beiden Rechnungslegungssystemen UGB und IFRS grobe Unterschiede und Anforderungen bestehen. Der grundlegendste Unterschied besteht in der Blickrichtung bzw. Zielsetzung. Anstelle des Gläubigerschutzes und der Kapital-erhaltung nach UGB, zielt der Abschluss nach IFRS primär darauf ab, Investoren objektive Information über die Vermögens-, Finanz- und Ertragslage eines Unternehmens zu liefern, um die Funktionstauglichkeit der Kapitalmärkte zu sichern (vgl. Auer 2003, S. 11 f; Weber / Weißenberger / Haas 2006, S. 9). Somit wird das Vorsichtsprinzip, konkretisiert durch das Imparitäts- und Realisationsprinzip, welches maßgeblich für die Bilanzierung nach UGB ist (vgl. § 201 Abs 2 Z 4 UGB), hinter das so genannte Prinzip des True and Fair View bzw. Fair Presentation gestellt. Dies basiert auf dem Going-Concern Gedanken und einer periodengerechten Gewinnermittlung (vgl. Wagenhofer 2009, S. 127 ff). Die unterschiedlichen Blickrichtungen beider Rechnungslegungen wirken sich klarerweise auch auf die Bewertu


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Product Details
  • ISBN-13: 9783656397847
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3656397848
  • Publisher Date: 29 Mar 2013
  • Height: 210 mm
  • No of Pages: 48
  • Series Title: German
  • Weight: 72 gr


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