Auf US-GAAP-Jahresabschlüsse abstellende Kapitalflussanalysen und Rentabilitätsanalysen
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Auf US-GAAP-Jahresabschlüsse abstellende Kapitalflussanalysen und Rentabilitätsanalysen

Auf US-GAAP-Jahresabschlüsse abstellende Kapitalflussanalysen und Rentabilitätsanalysen


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About the Book

Inhaltsangabe: Zusammenfassung: Ausgehend von der in den letzten Jahren zunehmenden Tendenz europäischer Direktinvestitionen in den USA soll die vorliegende Diplomarbeit die bilanzanalythischen Instrumente bereitstellen, die zur Analyse eines US-GAAP Jahresabschlusses heranzuziehen sind. Hierbei konzentriert sich die Arbeit auf die Analyse der Kapitalflussrechnung (Kapitalflussanalyse) sowie auf den effizienten Mitteleinsatz des durch die Investoren bereitgestellten Kapitals (Rentabilitätsanalyse). Im Bereich der Kapitalflussanalyse werden neben Kennzahlen auch Fondsüberleitungen und Umgliederungen der veröffentlichten Kapitalflussrechnung erläutert und diskutiert. Alle Umgliederungen und Überleitungen werden exemplarisch anhand des Geschäftsberichts 1999 von GENERAL ELECTRIC dargestellt. Ferner wird ausführlich auf Besonderheiten der Kapitalflussrechnung im Falle von Leveraged Buyouts (LBOs) und einzelnen Unternehmenslebenszyklusphasen eingegangen. Die Rentabilitätsanalyse geht von der Umsatzrentabilität und den traditionellen Kapitalrentabilitäten aus. Kernbestandteil ist vor allem die Eigenkapitalrentabilität, die aus Investoren und Analystensicht die wohl bedeutendste Kapitalrentabilität auf Basis der US-Rechnungslegung darstellt. Nach Erläuterung der aus US-GAAP-Perspektive ebenfalls überaus relevanten Aktienrentabilitätskennzahlen werden moderne Ansätze des wertorientierten Controlling (EVA, MVA, CFROI, CVA) kritisch beschrieben. Nach Darlegung der Schnittstellen beider vorgenannten Analyseansätze runden ein Fazit sowie ein Ausblick auf weitere Entwicklungen der US-GAAP die Arbeit ab. Inhaltsverzeichnis: Inhaltsverzeichnis: 1.GRUNDLEGUNG ZUR VORLIEGENDEN ARBEIT1 1.1Problemstellung und Zielsetzung1 1.2Vorgehensweise2 2.GRUNDZÜGE DER RECHNUNGSLEGUNG NACH US-GAAP2 2.1Entstehungsgeschichte der US-GAAP2 2.2Elemente des Jahresabschlusses nach US-GAAP3 2.2.1GEWINN- UND VERLUSTRECHNUNG (GUV)3 2.2.2BILANZ4 2.2.3KAPITALFLUSSRECHNUNG6 2.2.4EIGENKAPITALVER


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Product Details
  • ISBN-13: 9783838630878
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 9 mm
  • Width: 148 mm
  • ISBN-10: 3838630874
  • Publisher Date: 06 Feb 2001
  • Height: 210 mm
  • No of Pages: 160
  • Series Title: German
  • Weight: 267 gr


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