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Wahrscheinlichkeitsbegriff in den IFRS - Eine kritische Analyse

Wahrscheinlichkeitsbegriff in den IFRS - Eine kritische Analyse

          
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About the Book

Masterarbeit aus dem Jahr 2010 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1, Karl-Franzens-Universität Graz (Unternehmensrechnung und Wirtschaftsprüfung), Sprache: Deutsch, Abstract: Wahrscheinlichkeitsbegriffe spielen in der internationalen Rechnungslegung eine entscheidende Rolle. Es handelt sich dabei um unbestimmte Begriffe die versuchen, Sachverhalte die ihren Ausgang in der Vergangenheit haben, jedoch erst in der Zukunft konkretisiert werden, zu umschreiben. Die IFRS verwenden eine Vielzahl von verbalen Wahrscheinlichkeitsbegriffen, die unterschiedliche Grade an Eintrittswahrscheinlichkeiten repräsentieren. Der zentrale Begriff wahrscheinlich regelt die allgemeinen Ansatzkriterien und andere Tatbestände. Das Ziel dieser Arbeit ist, die Bedeutung von Wahrscheinlichkeitsbegriffen in den IFRS herauszuarbeiten und Lösungsvorschläge im Falle von Verbesserungsmöglichkeiten zu unterbreiten. Es erfolgt eine Inventarisierung, um einen Überblick über die zu untersuchenden Begriffe zu haben. Einige Begriffe sowie zwei Standards (IAS 12 und 37) werden herausgegriffen um die Bedeutung exemplarisch darzustellen. Die beiden Kriterien Quantifizierung und Übersetzung werden zur Beurteilung der Qualität herangezogen. Die IFRS verwenden zwar bewusst keine numerischen Größen für die Definition von Wahrscheinlichkeitsbegriffen, die Ergebnisse empirischer Studien geben jedoch aufschlussreiche Erkenntnisse über die konsistente Anwendung. Wahrscheinlich (numerische Einschätzung: 70-80%) mit more likely than not (50-60%) zu definieren, wie in IAS 37, scheint problematisch zu sein. Neben offensichtlichen Übersetzungsfehlern ist auch die inkonsistente Übersetzung von Wahrscheinlichkeitsbegriffen problematisch. Wenn ein englischer Originalbegriff mit verschiedenen Begriffen übersetzt wird, kann es zu einer Änderung der ursprünglichen Intention kommen. Zudem wird die Problematik der bilanzpolitischen Gestaltungsmöglichkeiten, ein den Wahrscheinlichkeitsbegriffen inn


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Product Details
  • ISBN-13: 9783640875092
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3640875095
  • Publisher Date: 24 Mar 2011
  • Height: 210 mm
  • No of Pages: 84
  • Series Title: German
  • Weight: 122 gr


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