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Vorschlag zur Bilanzierung von assoziierten Unternehmen im Konzernabschluss - vergleichende Darstellung und kritische Würdigung

Vorschlag zur Bilanzierung von assoziierten Unternehmen im Konzernabschluss - vergleichende Darstellung und kritische Würdigung

          
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About the Book

Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Revision, Prüfungswesen, Note: 2,3, Universität Duisburg-Essen (Lehrstuhl für Betriebswirtschaftslehre, insbesondere Wirtschaftsprüfungswesen ), Veranstaltung: Seminar zum Wirtschaftsprüfungswesen, Sprache: Deutsch, Abstract: Vor dem Hintergrund internationaler Harmonisierungsbestrebungen im Bereich der Rechnungslegung soll im Rahmen des Gesetzgebungsverfahrens zum Bilanzrechtsmodernisierungsgesetz über die Ausübung bisher nicht in nationales Recht umgesetzter Wahlrechte der EU-Modernisierungsrichtlinie (2003/51/EG), über weitere Anpassungen des HGB an internationale Entwicklungen und über eine Öffnung des Handelsbilanzrechts für das Konzept der Fair-Value-Bewertung entsprechend der Fair-Value-Richtlinie der EU (2001/65/EG) entschieden werden.1 Zu diesem Zweck hat der Deutsche Standardisierungsrat (DSR) dem Bundesministerium der Justiz (BMJ) am 03.05.2005 im Rahmen seiner Beratungsaufgabe2 Vorschläge für ein Bilanzrechtsmodernisierungsgesetz mit dem Ziel unterbreitet eine verbesserte internationale Vergleichbarkeit von Jahres- und Konzernabschlüssen herbeizuführen, bilanzpolitische Spielräume einzuschränken und das deutsche Handelsbilanzrecht schrittweise den dynamischen Entwicklungen internationaler Rechnungslegungsnormen anzunähern.3 Die vorliegende Arbeit greift die vom DSR gemachten Vorschläge zur bilanziellen Abbildung von assoziierten Unternehmen im Konzernabschluss heraus und versucht diese im Rahmen einer vergleichenden Darstellung kritisch zu analysieren. Dazu werden im Folgenden zunächst assoziierte Unternehmen definiert und der Assoziierungskreis abgegrenzt (Kap. 2). Im Anschluss (Kap. 3) wird dargestellt, welche Anpassungen des Jahresabschlusses des assoziierten Unternehmens nach HGB und IAS/IFRS vorzunehmen sind und welche diesbezüglichen Änderungen der DSR vorschlägt. Anschließend wird die Anwendung der Equity-Methode verdeutlicht, indem wiederum nationale und internationale Vorschriften vergleichen


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Product Details
  • ISBN-13: 9783640247585
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3640247582
  • Publisher Date: 23 Jan 2009
  • Height: 210 mm
  • No of Pages: 72
  • Series Title: German
  • Weight: 104 gr


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Vorschlag zur Bilanzierung von assoziierten Unternehmen im Konzernabschluss - vergleichende Darstellung und kritische Würdigung
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Vorschlag zur Bilanzierung von assoziierten Unternehmen im Konzernabschluss - vergleichende Darstellung und kritische Würdigung
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