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Die Segmentberichterstattung nach IFRS und DRSC

Die Segmentberichterstattung nach IFRS und DRSC


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About the Book

Studienarbeit aus dem Jahr 2004 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Hochschule Pforzheim, Veranstaltung: Controlling, Finanz- und Rechnungswesen, Sprache: Deutsch, Abstract: Zur Sicherung der Wettbewerbsfähigkeit hat die Diversifikation von Unternehmen bzw. Konzernen in den vergangen Jahren sowohl bezüglich ihrer Geschäftsfelder als auch in geographischer Hinsicht deutlich zugenommen. Diese umfassende Geschäftstätigkeit macht es allerdings für externe Bilanzanalysten immer schwieriger, die Gewinne, Wachs¬tumschancen, ¬¬¬¬¬¬¬ Entwicklungspotentiale und Risiken¬¬¬¬ eines Unternehmens richtig ein¬zuschätzen und zu beurteilen. Gleichwohl verfolgen Jahresabschlüsse, die nach den International Financial Reporting Standards (IFRS) aufgestellt werden das Ziel, den Anteilseignern und anderen Interessenten gemäß F.12 und F.15 des IASB - Rahmen¬konzepts, verlässliche Informationen über die Vermögens-, Finanz- und Ertragslage des jeweiligen Unternehmens und deren Entwicklung im Zeitablauf¬¬¬¬¬¬¬ bereitzustellen. Aus diesem Grund ist die Gewährung segmentierter Daten geboten, die den Nutzer des Jahres¬abschlusses durch die Veröffentlichung disaggregierter Daten in die Lage versetzen, die Chancen und Risiken eines diversifizierten Unternehmens besser einschätzen zu können. Die Aufgabe von IAS 14 ist es daher Grundsätze zur Darstellung von segmentierten¬¬¬¬¬ Finanzinformationen¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬ zusammenzustellen, die es Interessenten ermöglichen ein sachge¬rechteres Urteil über das Gesamtunternehmen abgeben zu können. Aufgrund der zunehmenden Dominanz der IFRS in den kommenden Jahren versucht die¬¬¬¬ vorliegende¬¬¬ Seminararbeit die Grundzüge der Segmentberichterstattung nach IAS 14 zu vermitteln. Hierzu soll im Folgenden zunächst auf den Anwendungsbereich des IAS 14 eingegangen werden. Anschließend wird im dritten Gliederungspunkt die Bestimmung der berichts¬pflichtigen Segmente anhand der nach IAS 14 vorgeschriebenen S


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Product Details
  • ISBN-13: 9783638721530
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3638721531
  • Publisher Date: 05 Aug 2007
  • Height: 210 mm
  • No of Pages: 32
  • Series Title: German
  • Weight: 104 gr


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