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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

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. Nach der EU-Verordnung 1606/2002 haben alle österreichischen börsennotierten Unternehmen ab dem Jahr 2005 verpflichtend ihre Konzernabschlüsse nach IFRS zu erstellen. Durch die Rechnungslegung nach IFRS werden grenzüberschreitende Investitionen und Finanzierungen erheblich erleichtert, da allen Beteiligten die gleiche Informationsbasis vorliegt. 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 Kapitalerhaltung 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. Somit wird das Vorsichtsprinzip, konkretisiert durch das Imparitäts- und Realisationsprinzip, welches maßgeblich für die Bilanzierung nach UGB ist, 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. Die unterschiedlichen Blickrichtungen beider Rechnungslegungen wirken sich klarerweise auch auf die Bewertung von Sachanlagen aus. Dem IFRS wird nachgesagt, dass sich durch seine Rechnungslegungssystematik weniger Bewertungswahlrechte und bilanzpolitische Spielräume für die bilanzierenden Unternehmen ergeben, welches sich in einer geringeren Anzahl an zu bildenden stillen Reserven widerspiegelt. Wie dies beim UGB aussieht und ob nicht auch durch die Bilanzierung nach den IFRS erhebliche Bewertungsspielräume entstehen, soll vornehmlich anhand ei


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Product Details
  • ISBN-13: 9783955492441
  • Publisher: Bachelor + Master Publishing
  • Publisher Imprint: Bachelor + Master Publishing
  • Height: 210 mm
  • No of Pages: 48
  • Series Title: German
  • Weight: 72 gr
  • ISBN-10: 3955492443
  • Publisher Date: 24 Apr 2013
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm


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