Bilanzrechtsreformgesetz und Bilanzkontrollgesetz - Bookswagon
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Bilanzrechtsreformgesetz und Bilanzkontrollgesetz

Bilanzrechtsreformgesetz und Bilanzkontrollgesetz


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About the Book

Studienarbeit aus dem Jahr 2004 im Fachbereich BWL - Revision, Prüfungswesen, Note: 2,0, Hochschule für Wirtschaft und Umwelt Nürtingen-Geislingen; Standort Nürtingen, Veranstaltung: Oberseminar, Sprache: Deutsch, Abstract: Im Zuge der Internationalisierung und der Verflechtung von Finanzmärkten haben Unternehmensskandale in jüngster Zeit das Vertrauen der Anleger in die Aktienmärkte erschüttert. Ausgehend von den international vorgekommenen Unternehmenszusammenbrüchen hat das Bundesministerium für Justiz in Zusammenarbeit mit dem Bundesministerium für Finanzen den "Maßnahmenkatalog zur Stärkung des Anlegerschutzes und Unternehmensintegrität" 1 vorgestellt. Dieser so genannte 10-Punkte-Katalog zielt auf erhöhte Transparenz und Integrität der Aktienmärkte, die durch die Stärkung der internen sowie externen Kontrollen und durch die Erhöhung der Unabhängigkeit des Abschlussprüfers Rechnung tragen soll. Den gesetzlichen Rahmen hierzu legt der Entwurf des Bilanzrechtsreformgesetzes (BilReG) und des Bilanzkontrollgesetzes (BilKoG) fest, die zum 01.01.2005 in Kraft treten werden. Mit dem BilReG sollen Unternehmen international vergleichbarer gemacht werden und das Vertrauen der Anleger in die internationalen Finanzmärkte durch die verschärften Publikations - und Prüfungsanforderungen gestärkt, bzw. wiedergewonnen werden. Eine weitere wichtige Funktion des BilReG ist die Bilanzierungsregelung nach den IAS/IFRS. Neben dem BilReG wurde am 21.04.2004 auch das BilKoG entworfen. Das BilKoG zielt auf die Schaffung einer rechtlichen Basis für ein zweistufiges Enforcement-Verfahren, welches bei einer Bilanzmanipulation diese aufdecken und den Kapitalmarkt darüber informieren soll. Unter Enforcement versteht man die "Überwachung der Rechtmäßigkeit konkreter Unternehmensabschlüsse durch eine außerhalb des Unternehmens stehende, nicht mit dem gesetzlichen Abschlussprüfer (Wirtschaftsprüfer) identische unabhängige Stelle."2 Das oberste Ziel des BilKoG ist es, das in die Kapitalmärkte e


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Product Details
  • ISBN-13: 9783656638742
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 32
  • Series Title: German
  • Weight: 104 gr
  • ISBN-10: 3656638748
  • Publisher Date: 17 Apr 2014
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm


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Bilanzrechtsreformgesetz und Bilanzkontrollgesetz
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