Zur Problematik der Benchmark Treatment- und Allowed Alternative : Treatment-Methoden in IAS-Abschlüssen und deren Anwendung in der Praxis
Language: German
Published by Diplom.De, 2000
- Softcover
- New
Seller: AHA-BUCH GmbH, Einbeck, GermanyAHA-BUCH GmbH
AbeBooks seller since August 14, 2006
Condition: New
US$ 55.46
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nach der Bestellung gedruckt Neuware - Printed after ordering - Diplomarbeit aus dem Jahr 2000 im Fachbereich BWL - Controlling, Note: 2,3, Duale Hochschule Baden-Wüttemberg, Stuttgart, früher: Berufsakademie Stuttgart (Wirtschaft), Sprache: Deutsch, Abstract: Inhaltsangabe:Gang der Untersuchung:In der vorliegenden Diplomarbeit werden zunächst die Wahlrechte in den IAS in Form von Benchmark Treatment- und Allowed Alternative Treatment-Methode und deren Probleme dargestellt. In einem zweiten Teil der Arbeit erfolgt dann eine Auswertung der IAS-Abschlüsse am Börsensegment Neuer Markt hinsichtlich der Anwendung dieser Wahlrechte. Durch die Gründung des Neuen Marktes im ersten Quartal 1997 wurde jungen, innovativen Wachstumsunternehmen eine attraktive Finanzierungsmöglichkeit geboten. Voraussetzung für die Zulassung am Börsensegment Neuer Markt ist jedoch, daß die Unternehmen einen Jahresabschluß nach IAS, US-GAAP oder Handelsgesetzbuch mit entsprechender Überleitungsrechnung erstellen.Dadurch, sowie durch das enorme Wachstum des Neuen Marktes wird auch die Bedeutung der IAS immer größer. So waren am 21.04.1999 nur 87 Unternehmen am Neuen Markt notiert, am 17.02.2000 waren es 219 Unternehmen. Die IAS enthalten sehr wenig Wahlrechte. Diese verbleibenden Wahlrechte für die unterschiedlichen Bilanzierungsmethoden identischer Geschäftsvorfälle oder Ereignisse werden in eine Benchmark Treatment-Methode und in eine Allowed Alternative Treatment-Methode unterschieden. Beide Methoden sind grundsätzlich ohne Einschränkungen anwendbar, wobei bei der Allowed Alternative Treatment-Methode zusätzliche Angaben zu machen sind. Die Wahlrechte bestehen derzeit in acht Standards, die in Kapitel B. dargestellt sind. Die Darstellung beschränkt sich in einigen Fällen aus Komplexitätsgründen nur auf Sachverhalte, die direkt mit den Wahlrechten in Zusammenhang stehen. Bei der Anwendung der Wahlrechte kann es zu Problemen anwendungstechnischer oder bilanzpolitischer Hinsicht kommen, die ebenfalls in Kapitel B. bei den jeweiligen Standards dargestellt werden. Zur Auswertung in Kapitel C. erfolgen noch Zusatzbemerkungen im Anhang.Inhaltsverzeichnis:Inhaltsverzeichnis:AbkürzungsverzeichnisVA.Einleitung1B.Darstellung und Probleme der Wahlrechte in den IAS in Form von Benchmark Treatment und Allowed Alternative Treatment im Einzelnen2I.IAS 2: Vorräte21.Benchmark Treatment32.Allowed Alternative Treatment33.Angabepflichten4II.IAS 8: Behandlung von Bilanzierungsfehlern und Änderung von Bilanzierungsmethoden51.Behandlung von Bilanzierungsfehlern5a)Benchmark Treatment5b)Allowed Alternative Treatment5c)Angabepflichten62.Änderung von Bilanzierungs- und Bewertungsmethoden6a)Benchmark Treatment7b)Allowed Alternative Treatment8c)Angabepflichten8III.IAS 16: Sachanlagen91.Ansatz92.Bewertung bei Zugang103.Folgebewertung10a)Benchmark Treatment10b)Allowed Alternative Treatment114.Planmäßige Abschreibungen125.Außerplanmäßige Abschreibungen136.Angabepflichten14IV.IAS 21: Auswirkungen von Wechselkursänderungen151.Fremdwährungsgeschäfte15a)Benchmark Treatment16b)Allowed Alternative Treatment17c)Angabepflichten172.Umrechnung von Fremdwährungsabschlüssen18a)Methode der funktionalen Währung18aa)Foreign Operations18bb)Foreign Entities18b)Umrechnungsmethoden19aa)Zeitbezugsmethode19bb)Modifizierte Stichtagskursmethode20c)Behandlung von Umrechnungsdifferenzen bei Foreign Operations20aa)Benchmark Treatment20bb)Allowed Alternative Treatment21d)Behandlung von Umrechnungsdifferenzen bei Foreign Entities21e)Angabepflichten21V.IAS 22: Unternehmenszusammenschlüsse221.Unterscheidung von Unternehmenszusammenschlüssen22a)U.…
Seller Inventory # 9783838625898
- Title
- Zur Problematik der Benchmark Treatment- und Allowed Alternative : Treatment-Methoden in IAS-Abschlüssen und deren Anwendung in der Praxis
- Author
- Andreas Wyrich
- Publisher
- Diplom.De
- Publication year
- 2000
- Condition
- Neu
- Binding
- Taschenbuch
- Language
- German
- ISBN 10
- 3838625897
- ISBN 13
- 9783838625898
- Item weight
- 118 grams
- Dimensions
- 210x148x6 mm
"Synopsis" may belong to another edition of this title.
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