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Zum Stand der Harmonisierung des Rechnungswesens: Eine kritische Würdigung

Zum Stand der Harmonisierung des Rechnungswesens: Eine kritische Würdigung

          
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About the Book

Fachbuch aus dem Jahr 2017 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Sprache: Deutsch, Abstract: Im Zuge der Verordnung EG 1606/2002 vom 19. Juli 2002 sind kapitalmarktorientierte Unternehmen seit dem 01. Januar 2005 dazu verpflichtet, ihren Konzernabschluss nach den vom IASB verabschiedeten full IFRS aufzustellen. Mit dem Bilanzrechtmodernisierungsgesetz hat der Gesetzgeber 2009 eine umfangreiche Reform des HGB umgesetzt, damit das deutsche Handelsrecht alternativ zu den IFRS angesehen wird. Dabei sollte das HGB eine den Unternehmen Kostenvorteile bringen sowie eine einfachere Anwendung. Noch im selben Jahr veröffentlichte der IASB den Standard IFRS for SME, welcher sich an nicht-kapitalmarktorientierte Unternehmen richtet. Diese erhalten dadurch ein deutlich vereinfachtes und auf ihre Bedürfnisse ausgerichtetes Rechnungslegungssystem. Für die Ausschüttungsbemessung müssen indes alle deutschen Unternehmen weiterhin ihren Jahresabschluss nach HGB aufstellen. Es ist jedoch festzustellen, dass deutsche Unternehmen zunehmend auf internationalen Kapitalmärkten, an denen kostengünstigere Fremd- und Eigenkapitalfinanzierungsmöglichkeiten existieren, aktiv sind. Für internationale Adressaten ist ein Jahresabschluss nach HGB nur schwer interpretier- und vergleichbar, weshalb Unternehmen u. a. zunehmend motiviert sein können, einen an die IFRS for SME stark angenäherten Jahresabschluss nach HGB aufzustellen. Der handelsrechtliche Jahresabschluss verfolgt neben der Dokumentation als seinem primären Buchführungszweck sowohl den Rechenschafts- als auch Kapitalerhaltungszweck, wohingegen der IFRS-Abschluss vordergründig Informationen für die wirtschaftlichen Entscheidungen seiner Adressaten bereitstellen soll. Diese unterschiedlich verfolgten Zwecke haben zur Folge, dass unterschiedliche Vorschriften, bspw. bei der Folgebewertung von Bilanzpositionen auf der Aktivseite, im HGB und in den IFRS gelten. Aufgrund zahlreich bestehender Wahlrechte und Erme


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Product Details
  • ISBN-13: 9783668505810
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Eine kritische Würdigung
  • Width: 148 mm
  • ISBN-10: 3668505810
  • Publisher Date: 17 Aug 2017
  • Height: 210 mm
  • No of Pages: 40
  • Spine Width: 3 mm
  • Weight: 63 gr


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