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Zur Entwicklung des Enforcement in Deutschland

Zur Entwicklung des Enforcement in Deutschland

          
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About the Book

Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Universität Hamburg, Veranstaltung: Betriebswirtschaftslehre, Bilanzen (Grundlagen/Vertiefungen), Sprache: Deutsch, Abstract: In den letzten Jahren ist das Vertrauen der Aktionäre hinsichtlich der Glaubwürdigkeit von Unternehmensinformationen als Folge zahlreicher Bilanzskandale (z.B. der Konkurs von US-amerikanischem Worldcom mit über 100 Mrd. US-Dollar Schuldenvolumen und der Niedergang von Enron mit über 30 Mrd. US-Dollar Schulden (1) oder der Fall des italienischen Molkereikonzerns Parmalat (2)) erheblich gesunken oder sogar vollständig verschwunden. Damit scheint sich die Reihe der Bilanzmanipulationen fortzusetzen, die in der letzten Zeit auch in Deutschland das Vertrauen des Kapitalmarkts in die Richtigkeit und Verlässlichkeit der Finanzberichterstattung der Unternehmen tief erschüttert haben. Dieser Verlust resultiert zum einen daraus, dass oftmals innerhalb der bestehenden Rechnungslegungsnormen alle Auslegungsspielräume genutzt werden, um die tatsächliche wirtschaftliche Lage des Unternehmens durch bilanzpolitische Maßnahmen und/oder durch Sachverhaltsgestaltungen möglichst positiv darzustellen. Zum anderen sind in zahlreichen Fällen die Rechnungs- legungsvorschriften nicht ordnungsgemäß angewendet worden. Vor diesem Hintergrund ist am 26.11.2004 das Gesetz zur Kontrolle von Unternehmens- abschlüssen (Bilanzkontrollgesetz - BilKoG) im Bundesrat verabschiedet worden und mit der Veröffentlichung im BGBl am 20.12.2004 in Kraft getreten. (3) Zielsetzung dieses Gesetzes ist, das Vertrauen der Investoren in die Verlässlichkeit von Unternehmensabschlüssen und somit den Kapitalmarkt wiederherzustellen und wirksam zu stärken. Zur Zielerreichung wird nunmehr ein zweistufiges Enforcement-Modell in Deutschland etabliert. Das Ziel der vorliegenden Arbeit ist es, das deutsche Enforcement-Modell eingehend vorzustellen und zu diskutieren. Dabei wird der Frage nachgegange


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Product Details
  • ISBN-13: 9783640510177
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3640510178
  • Publisher Date: 18 Jan 2010
  • Height: 210 mm
  • No of Pages: 40
  • Series Title: German
  • Weight: 68 gr


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