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Bedeutung und Berechnung des Ergebnisses je Aktie nach den International Financial Reporting Standards

Bedeutung und Berechnung des Ergebnisses je Aktie nach den International Financial Reporting Standards


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About the Book

Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, München früher Fachhochschule, Sprache: Deutsch, Abstract: Vor dem Hintergrund der wachsenden Bedeutung internationaler Rechnungslegungsstandards und der Verzahnung der internationalen Kapitalmärkte, beschäftigt sich diese Arbeit mit dem IAS Standard 33, der nach den IFRS die Ermittlung und den Ausweis des Ergebnisses je Aktie regelt. Die Arbeit soll einen Überblick über den Standard ermöglichen, sowie dessen Regelungen verständlich machen. Zu Beginn werden die Grundlagen zum Aufbau, der Zielsetzung sowie dem Anwendungsbereich des Standards erläutert. Anschließend werden die Ermittlungsvarianten dargestellt und anhand von Beispielen verdeutlicht, bevor abschließend die Regelungen zum Ausweis und den Angabepflichten erläutert werden sowie eine Zusammenfassung und ein Ausblick gegeben wird. Das Ergebnis je Aktie, nach dem englischen Begriff Earnings Per Share oft auch kurz als EPS bezeichnet ist eine häufig verwendete Finanzkennzahl zur Beurteilung der Ertragskraft einer Aktiengesellschaft. Es soll die Adressaten eines Jahresabschlusses darüber informieren, wie hoch der Erfolg in einer Periode bezogen auf eine einzelne Aktie ausgefallen ist. Mit Hilfe dieser Kennzahl können Unternehmensbewertungen vorgenommen werden. Die absolute Höhe der Kennzahl alleine hat allerdings nur eine geringe Aussagekraft. Diese ist gegeben, wenn man das Ergebnis je Aktie in Relation zum aktuellen Marktwert, also dem Börsenkurs, setzt. Nimmt man das Ergebnis je Aktie und dividiert es durch den aktuellen Börsenkurs der Aktie, so erhält man eine Renditekennzahl, zu der man das Unternehmen im Moment kaufen könnte. Häufiger allerdings wird der Kehrwert dieser Formel verwendet, das sogenannte Kurs-Gewinn-Verhältnis (KGV). Diese Kennzahl trifft eine Aussage darüber, wie teuer ein Unternehmen ist.


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Product Details
  • ISBN-13: 9783640658541
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 364065854X
  • Publisher Date: 16 Jul 2010
  • Height: 210 mm
  • No of Pages: 56
  • Series Title: German
  • Weight: 136 gr


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Bedeutung und Berechnung des Ergebnisses je Aktie nach den International Financial Reporting Standards
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