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Änderung des Handelsbilanzrechts durch die EU-Fair-Value-Richtlinie - eine kritische Analyse

Änderung des Handelsbilanzrechts durch die EU-Fair-Value-Richtlinie - eine kritische Analyse

          
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About the Book

Diplomarbeit aus dem Jahr 2006 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,7, Universität des Saarlandes, Sprache: Deutsch, Abstract: "Die internationalen Geld- und Kapitalmärkte stellen den Marktteilnehmern heute eine breite Palette von Finanzinstrumenten zur Verfügung, durch die Vermögensansprüche, Zahlungsströme und Risiken handelbar gemacht werden. Besonders stark gewachsen ist in den letzten Jahren der börsliche und außerbörsliche Handel mit Finanzinstrumenten." Dadurch "ist der aktuelle Rechnungslegungsrahmen verstärkt unter Druck geraten, weil er die ökonomische Realität nicht angemessen widerspiegelt. Die immer nachdrücklichere Forderung der Investoren nach Transparenz und Steigerung des Unternehmenswertes nach dem Shareholder-Value-Prinzip zwingt die Unternehmen dazu, Informationen zu veröffentlichen, die dem Einfluss der vorherrschenden Konjunkturlage auf ihre Finanzausstattung besser Rechnung tragen." Gerade im Bereich der Finanzinstrumente und Derivate sind die Unterschiede bei Ansatz und Bewertung zwischen nationalen und internationalen Rechnungslegungswerken interessant, denn im deutschen Handelsbilanzrecht werden Derivate oftmals als schwebende Geschäfte angesehen und dadurch grundsätzlich nicht bilanziert. International kann es jedoch zum Ansatz dieser Geschäfte in der Bilanz kommen. Die Europäische Union versucht eine Anpassung ihrer Richtlinien an die IAS/IFRS. Dabei gilt der Fair Value als das "Markenzeichen der IAS/IFRS-Rechnungslegung". Das damit verbundene Prinzip der Bewertung zu Zeitwerten steht jedoch im Widerspruch zum Anschaffungskostenprinzip des deutschen Handelsbilanzrechts. In diesem Zusammenhang wurde 2001 die EU-Fair-Value-Richtlinie veröffentlicht. Sie regelt den Ansatz von Finanzinstrumenten und Derivaten und schreibt eine Bewertung mit dem beizulegenden Zeitwert vor. Die vorliegende Arbeit stellt diese Richtlinie dar und ordnet sie in die Harmonisierungsstrategie der EU ein. Weiter wird die bereits erf


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Product Details
  • ISBN-13: 9783638710091
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 9 mm
  • Width: 148 mm
  • ISBN-10: 3638710092
  • Publisher Date: 02 Aug 2007
  • Height: 210 mm
  • No of Pages: 152
  • Series Title: German
  • Weight: 208 gr


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Änderung des Handelsbilanzrechts durch die EU-Fair-Value-Richtlinie - eine kritische Analyse
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