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Zeitwertbilanzierung in Jahresabschlussen Nach Dem Adhgb Von 1861 Und Nach Den Ias/Ifrs: Eine Empirische Analyse Aus Kapitalgebersicht

Zeitwertbilanzierung in Jahresabschlussen Nach Dem Adhgb Von 1861 Und Nach Den Ias/Ifrs: Eine Empirische Analyse Aus Kapitalgebersicht

          
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About the Book

Ab 2005 besteht fur kapitalmarktorientierte Unternehmen im gesamten Europaischen Wirtschaftsraum die Verpflichtung, ihre konsolidierten Abschlusse nach den International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) aufzustellen. Die vorliegende Arbeit widmet sich dem fur das Rechnungslegungssystem der IAS/IFRS charakteristischen Merkmal der vermehrten Bilanzierung zum Zeitwert (Fair Value) anstelle der (historischen) Anschaffungskosten. Diese mitunter als revolutionar bezeichnete Anderung stellt jedoch nur eine Ruckkehr zu einer in der Vergangenheit bereits angewandten Bewertungsmethodik dar, die fur das Gebiet des Deutschen Bundes mit dem Allgemeinen Deutschen Handelsgesetzbuch von 1861 gesetzliche Kodifikation fand und fur Aktiengesellschaften bis zur Novellierung des Aktienrechts 1884 Gultigkeit hatte. Vor diesem Hintergrund werden die Auswirkungen der Zeitwertbewertung sowohl fur deren historische Anwendungsperiode als auch fur eine aktuelle Zeitspanne erortert. Dazu werden fur eine Vielzahl deutscher Aktiengesellschaften Daten aus den Jahren 1860 bis 1886 sowie fur die Ende 2003 im DAX 30 oder im MDAX gelisteten Unternehmen samtliche nach den IAS/IFRS aufgestellten Konzernabschlusse der Geschaftsjahre seit 1999 analysiert. Die empirischen Auswertungen werden durch eine ausfuhrliche Darstellung der historischen Entwicklung der themenrelevanten Rechnungslegungsvorschriften erganzt. Der Autor unternimmt ausgehend von den praktischen Erfahrungen mit der Zeitwertbewertung im 19. Jahrhundert einen Bruckenschlag zur aktuellen, hoch kontrovers gefuhrten Diskussion und kommt zu dem Ergebnis, dass der Zeitwertansatz unter dem Gesichtspunkt der Steuerbemessungs- und Ausschuttungsbemessungsfunktion von Abschlussen kritisch zu beurteilen ist.


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Product Details
  • ISBN-13: 9783896732446
  • Publisher: Duncker & Humblot
  • Publisher Imprint: Duncker & Humblot
  • Height: 210 mm
  • No of Pages: 331
  • Series Title: Schriftenreihe Betriebswirtschaftliche Steuerlehre, Rechnungswesen Und Finanzen
  • Sub Title: Eine Empirische Analyse Aus Kapitalgebersicht
  • Width: 148 mm
  • ISBN-10: 3896732447
  • Publisher Date: 01 Feb 2005
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Weight: 426 gr


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Zeitwertbilanzierung in Jahresabschlussen Nach Dem Adhgb Von 1861 Und Nach Den Ias/Ifrs: Eine Empirische Analyse Aus Kapitalgebersicht
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