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Bilanzanalyse. Wesentliche Unterschiede zwischen dem BilMoG und dem HGB

Bilanzanalyse. Wesentliche Unterschiede zwischen dem BilMoG und dem HGB


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About the Book

Studienarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Leuphana Universität Lüneburg (Institut für analytische Unternehmensführung), Veranstaltung: Bilanzanalyse, Sprache: Deutsch, Abstract: Mit dem Voranschritt der Liberalisierung des Welthandels wachsen die nationalen und regionalen Kapitalmärkte immer weiter zusammen und erfordern damit eine weltweit vergleichbare Rechnungslegung. Mit der International Accounting Standards (IAS) Verordnung Nr. 1606/2002 hat die Europäische Union (EU) einen Meilenstein in der Bilanzierung innerhalb der EU-Grenzen gesetzt. Demnach müssen kapitalmarktorientierte EU-Mutterunternehmen seit dem 01.01.2005 bzw. 01.01.2007 den konsolidierten Abschluss zwingend nach den International Financial Reporting Standards (IFRS) erstellen. Mit der IAS-Verordnung sollte eine länderübergreifende vergleichbare Transparenz der Jahresabschlüsse gewährleistet werden. Der aus diesem Grund entstandene Druck, insbesondere auf größere mittelständische Unternehmen, nach internationalen Rechnungslegungsstandards bilanzieren zu müssen, soll durch das Bilanzrechtsmodernisierungsgesetz (BilMoG) gemindert werden. Des Weiteren soll das BilMoG eine Weiterentwicklung des bestehenden HGB darstellen. Dies wird sich nachhaltig auf die gesamte Bilanzierungspraxis auswirken. Nach langen Vorarbeiten wurde Ende 2007 endlich der Referentenentwurf des BilMoG durch das Bundesministerium der Justiz (BMJ) publiziert. Der Beschluss durch die Bundesregierung erfolgte am 21.05.2008. Das Reformvorhaben hat das Ziel, "das bewährte HGB-Bilanzrecht zu einer dauerhaften und im Verhältnis zu den internationalen Rechnungslegungsstandards vollwertigen, aber kostengünstigeren und einfacheren Alternative weiter zu entwickeln". Implizit umfasst das BilMoG besonders die beiden folgenden Eckpunkte: - Für kleine und mittlere Unternehmen sollen die Buchführungs- und Bilanzierungspflichten dereguliert und somit Kosten gesenkt werden. - Des Weitere


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Product Details
  • ISBN-13: 9783640246014
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3640246012
  • Publisher Date: 24 Jan 2009
  • Height: 210 mm
  • No of Pages: 64
  • Series Title: German
  • Weight: 145 gr


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Bilanzanalyse. Wesentliche Unterschiede zwischen dem BilMoG und dem HGB
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