Discussion Paper Preliminary Views on Financial Statement Presentation
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Discussion Paper Preliminary Views on Financial Statement Presentation

Discussion Paper Preliminary Views on Financial Statement Presentation


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About the Book

Diplomarbeit aus dem Jahr 2009 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Friedrich-Schiller-Universität Jena, Sprache: Deutsch, Abstract: Am 16. Oktober 2008 veröffentlichten der internationale Standardsetzer IASB und der amerikanische Standardsetzer FASB das Diskussionspapier "Preliminary Views on Financial Statement Presentation". Die vorgeschlagenen Änderungen haben tief greifende Folgen für Ersteller und Nutzer von Abschlüssen nach IFRS. Ziel der vorliegenden Arbeit ist es, das Diskussionspapier einer kritischen Würdigung zu unterziehen. Hierzu werden folgende Forschungsfragen behandelt: 1) Welche Anforderungen stellen Investoren an Rechnungslegungsinformationen? 2) Welche Änderungen sieht das Diskussionspapier für die Darstellung der Abschlüsse vor? 3) Erfüllen die vorgeschlagenen Änderungen die Anforderungen der Investoren? Antworten auf diese Fragen können helfen, mögliche Schwachpunkte in den Ausführungen des Diskussionspapiers zu finden. Dadurch könnten den Standardsetzern Verbesserungsvorschläge für die geplanten Änderungen aufgezeigt werden. Die Untersuchung ist wie folgt aufgebaut: In Kapitel zwei wird betrachtet, inwieweit Rechnungslegung eine Informationsfunktion für den Kapitalmarkt erfüllt. Hierzu werden theoretische, empirische und experimentelle Nachweise diskutiert. Des Weiteren werden auf deduktiver Basis die rechnungslegungsbezogenen Informationsbedürfnisse der Investoren abgeleitet. In Kapitel drei werden die vorgeschlagenen Änderungen zur Darstellung der Abschlüsse präsentiert und aufbauend auf den Erkenntnissen aus Kapitel zwei und drei werden in Kapitel vier die vorgeschlagenen Änderungen einer kritischen Analyse unterzogen. Es wird geprüft, inwieweit die vorgeschlagenen Änderungen den Anforderungen der Investoren entsprechen. Im Rahmen der kritischen Würdigung des Diskussionspapiers wird außerdem aufgezeigt welche Konsequenzen die vorgeschlagenen Änderungen für die bilanzierenden Unternehmen mit sich bringe


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Product Details
  • ISBN-13: 9783640553419
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Weight: 177 gr
  • ISBN-10: 3640553411
  • Publisher Date: 11 Mar 2010
  • Height: 210 mm
  • No of Pages: 88
  • Series Title: German
  • Sub Title: Darstellung und konzeptionelle Analyse aus Investorensicht
  • Width: 148 mm


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Discussion Paper Preliminary Views on Financial Statement Presentation
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