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Jahresabschluß von Daimler-Benz in der Form 20-F im Vergleich zum Jahresabschluß nach HGB

Jahresabschluß von Daimler-Benz in der Form 20-F im Vergleich zum Jahresabschluß nach HGB

          
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About the Book

Inhaltsangabe: Inhaltsverzeichnis: Inhaltsverzeichnis: InhaltsverzeichnisII AbkürzungsverzeichnisV AbbildungsverzeichnisVIII A.Problemstellung1 B.Grundlegung2 I.Gläubigerschutz versus Kapitalmarktmarktinformation2 1.Rechtsgrundlagen der Rechnungslegungsvorschriften in Deutschland und den USA2 2.Vergleichende Darstellung zentraler deutscher und US-amerikanischer Rechnungslegungsgrundsätze4 II.Anforderungen der SEC an die Rechnungslegung ausländischer Emittenten - Funktion und Inanspruchnahmemöglichkeiten des Form 20-F6 C.Das Listing von Daimler-Benz an der New York Stock Exchange8 I.Der Daimler-Benz Konzern im Überblick8 II.Listingmotive von Daimler-Benz9 III.Der Weg zum Listing10 IV.Das Verhandlungsergebnis von Daimler-Benz mit der SEC11 1.Darstellung11 2.Bewertung des Verhandlungsergebnisses durch Daimler-Benz12 3.Kritik der deutschen Wirtschaft und Wissenschaft am Verhandlungsergebnis13 D.Berichterstattungserfordernisse im Annual Report on Form 20-F und im Geschäftsbericht von Daimler-Benz im Vergleich14 I.Überblick.14 II.Allgemeine Berichterstattungserfordernisse15 III.Spezielle Berichterstattungserfordernisse19 1.Bestandteile des US-amerikanischen und deutschen Konzernabschlusses19 a)Consolidated Statement of Income / Konzern-Gewinn- und Verlustrechnung19 b)Consolidated Balance Sheet /Konzernbilanz21 c)Consolidated Statement of Cash Flows23 d)Consolidated Statement of Changes in Stockholders' Equity25 e)Notes to Consolidated Financial Statements / Konzernanhang26 2.Der Konzernlagebericht als ergänzendes Informationsinstrument28 IV.Die Bedeutung des Konzernabschlusses in den USA und in Deutschland28 E.Die Überleitung von Konzern- Jahresergebnis und Eigenkapital auf US-GAAP als Kernbestandteil des Form 20-F30 I.Anpassung ausgewählter Positionen aufgrund von Inkompatibilitäten zwischen HGB und US-GAAP30 1.„Appropriated Retained Earnings" (zweckgebundene Rücklagen: Rückstellungen und Bewertungsmaßnahmen)30 2.Langfristige Fertigung32


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Product Details
  • ISBN-13: 9783838635668
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3838635663
  • Publisher Date: 02 May 2001
  • Height: 210 mm
  • No of Pages: 92
  • Series Title: German
  • Weight: 131 gr


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Jahresabschluß von Daimler-Benz in der Form 20-F im Vergleich zum Jahresabschluß nach HGB
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