Ifrs 5 Book by RenT Respondek UAE-Bookswagon
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Ifrs 5

Ifrs 5


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International Edition


About the Book

Der IFRS 5, als Nachfolger des IAS 35, regelt die Bewertung und den Ausweis von zur Veräußerung gehaltenen langfristigen Vermögenswerten und Veräußerungsgruppen sowie die Darstellung aufgegebener Geschäftsbereiche. Zentrales Element des Standards stellt die Klassifikation "zur Veräußerung gehalten" dar, die im Rahmen der Konvergenz von IFRS und US-GAAP innerhalb der internationalen Rechnungslegung implementiert wurde. Diese bereitete dem IASB jedoch einige konzeptionelle Schwierigkeiten und wurde in zahlreichen Kommentaren von der Praxis in Frage gestellt. Ein Kritikpunkt war u. a., dass die Klassifikationskriterien in einem offensichtlichen Widerspruch zu den bisherigen, tendenziell prinzipienorientierten Regelungen der IFRS stehen würden. Zielsetzung dieser Arbeit ist, die spezifischen Eigenschaften des IFRS 5 unter Berücksichtigung bilanzpolitischer Gestaltungsmöglichkeiten darzustellen und darüber hinaus die praktische Relevanz des Standards zu untersuchen. Hierfür wird eine qualitative Analyse vorgenommen die auf einer Auswertung der Berichte über das Geschäftsjahr 2006 aller 30 DAX-Unternehmen basiert. Die Prinzipien des IFRS Framework, insbesondere der Verlässlichkeit und Entscheidungsrelevanz, stellen hierbei einen allgemeinen Beurteilungsmaßstab dar. Außerdem steht im Vordergrund der Untersuchung, ob bilanzpolitische Ermessensspielräume durch eine Auswertung von Anhangsangaben oder Presseinformationen identifiziert werden können.
About the Author: René Respondek, Diplom-Kaufmann, Studium der Betriebswirtschaftslehre an der Universität Osnabrück. Erlangung des Grades eines Diplom-Kaufmanns im Dezember 2007. Derzeit tätig als Prüfungsassistent in einer Wirtschaftsprüfungsgesellschaft.


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Product Details
  • ISBN-13: 9783836665759
  • Publisher: Diplomica Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Weight: 290 gr
  • ISBN-10: 3836665751
  • Publisher Date: 07 Jan 2009
  • Height: 254 mm
  • No of Pages: 130
  • Series Title: German
  • Sub Title: Die Bilanzierung zur Veräußerung gehaltener Vermögenswerte und aufgegebener Geschäftsbereiche
  • Width: 178 mm


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