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Entwicklung der IFRS in den letzten 5 Jahren. Trends, Diskussionen und Potentiale

Entwicklung der IFRS in den letzten 5 Jahren. Trends, Diskussionen und Potentiale


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About the Book

Studienarbeit aus dem Jahr 2015 im Fachbereich BWL - Controlling, Note: 2,0, AKAD University, ehem. AKAD Fachhochschule Stuttgart, Sprache: Deutsch, Abstract: "Die zunehmende Internationalisierung der Unternehmen führte dazu, dass es notwendig wurde, international anerkannte einheitliche Regelungen für die Rechnungslegung zu entwickeln und anzuwenden." Als Beispiel können hier die IFRS herangezogen werden. Die IFRS haben es unter anderem zum Ziel, Investoren entscheidungsrelevante Informationen zu liefern. Diese Standards sind auch für deutsche kapitalmarktorientierte Unternehmen von großer Relevanz, da verschiedene Gesetze und EU-Verordnungen deutsche Unternehmen dazu anhalten die Konzernabschlüsse nach IFRS aufzustellen. Nach einer kurzen Einführung in das Thema und der Definition der Ziele dieser Arbeit werden in Kapitel zwei zunächst wichtige Begriffe im Zusammenhang mit dem Thema IFRS erläutert. Kapitel 3 befasst sich mit der Entwicklung der IFRS in den vergangenen 5 Jahren. Kapitel 4 zeigt aktuelle Trends auf. Ferner zeigt es auch einige Potenziale auf. Den Abschluss dieser Arbeit bildet eine Zusammenfassung in Kapitel 5. Ziel dieser Arbeit ist es, die IFRS als Möglichkeit für eine international anerkannte einheitliche Regelung für die Rechnungslegung darzustellen sowie die Trends der vergangenen Jahre aufzuzeigen. Ferner sollen aktuelle Diskussionen im Zusammenhang mit dem Thema IFRS dargestellt werden.


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Product Details
  • ISBN-13: 9783668026315
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 1 mm
  • Width: 178 mm
  • ISBN-10: 3668026319
  • Publisher Date: 16 Sep 2015
  • Height: 254 mm
  • No of Pages: 20
  • Series Title: German
  • Weight: 54 gr


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Entwicklung der IFRS in den letzten 5 Jahren. Trends, Diskussionen und Potentiale
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