Darstellung und kritische Würdigung des Entwurfs eines Bilanzrechtsreformgesetzes
Darstellung und kritische Würdigung des Entwurfs eines Bilanzrechtsreformgesetzes

Darstellung und kritische Würdigung des Entwurfs eines Bilanzrechtsreformgesetzes


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About the Book

Studienarbeit aus dem Jahr 2004 im Fachbereich BWL - Revision, Prüfungswesen, Note: 1,3, Philipps-Universität Marburg (Institut für Allgemeine Betriebswirtschaftslehre und Wirtschaftsprüfung), Veranstaltung: Seminar Wirtschaftsprüfung, Sprache: Deutsch, Abstract: Im In- und Ausland haben sich in jüngster Zeit unzählige Bilanzskandale ereignet. Man denke nur an den Fall Parmalat, welcher die Finanzwelt in Auf-ruhr versetzt hat. Das Vertrauen in eine korrekte und verlässliche Finanzbe-richterstattung der Unternehmen ist aufgrund solcher Vorkommnisse erodiert. Als Reaktion auf diese Entwicklungen hat das Bundesministerium der Jus-tiz am 15.12.2003 einen Referentenentwurf zum Bilanzrechtsreformgesetz ver-öffentlicht. Hierdurch sollen die Fair-Value-Richtlinie aus dem Jahr 2001, die Modernisierungsrichtlinie vom 18.6.2003 sowie die Schwellenwertrichtlinie des Europäischen Parlamentes und Rates in nationales Recht umgesetzt werden. Daneben treten zusätzlich Vorschriften zur Stärkung der Unabhängigkeit des Abschlussprüfers. Bei diesem Entwurf handelt es sich um die Fortentwicklung eines 10-Punkte-Programms, welches bereits 2002 entwickelt wurde. Eine vergleichbare Entwicklung konnte in den USA beobachtet werden. Hier kam es als Reaktion auf die Unternehmenszusammenbrüche von Worldcom und Enron zum Erlass des Sarbanes-Oxley Act vom 30.7.2002. Ziel des Referentenentwurfs ist es, die Rechnungslegung an die geänder-ten Rahmenbedingungen anzupassen. Das Vertrauen der Anleger in die Integri-tät der Unternehmensleitung und den Aktienmarkt soll durch geeignete Maß-nahmen wiederhergestellt werden. Abzugrenzen ist das BilReG von dem BilKoG. Bei diesem Entwurf geht es um die Schaffung von Rechtsgrundlagen für ein Enforcement-Verfahren. Ein Enforcement - eine unabhängige Institution - soll die Rechtmäßigkeit konkreter Unternehmenszusammenschlüsse überwachen. Der Text ist in sechs Bereiche unterteilt. In den einzelnen Bereichen werden die gesetzlichen Vorgaben auf europäischer Eb


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Product Details
  • ISBN-13: 9783638648813
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3638648818
  • Publisher Date: 05 Jul 2007
  • Height: 210 mm
  • No of Pages: 32
  • Series Title: German
  • Weight: 104 gr


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Darstellung und kritische Würdigung des Entwurfs eines Bilanzrechtsreformgesetzes
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