IFRS in deutschen, österreichischen und schweizerischen Unternehmen. Chemicals, Real Estate, Media und Retail
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IFRS in deutschen, österreichischen und schweizerischen Unternehmen. Chemicals, Real Estate, Media und Retail

IFRS in deutschen, österreichischen und schweizerischen Unternehmen. Chemicals, Real Estate, Media und Retail


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About the Book

Diplomarbeit aus dem Jahr 2007 im Fachbereich BWL - Revision, Prüfungswesen, Note: 1,3, Fachhochschule Erfurt, Sprache: Deutsch, Abstract: Mit der Verordnung 1606/2002 der Europäischen Union (EU) vom 19. Juli 2002 über die EU-weite Anwendung internationaler Rechnungslegungsgrundsätze wurden alle börsennotierten Unternehmen ab 2005 zur Aufstellung ihres Konzernabschlusses nach den International Financial Reporting Standards (IFRS) verpflichtet. Der verpflichtende Wechsel der Rechnungslegungsvorschriften von den nationalen Regelungen zu den IFRS-Regularien hat folglich umfassende Auswirkungen auf die Bilanzanalyse und deren Instrumentarium. Die bis dato verwendeten Kennzahlen und deren Bezugsgrößen verlieren im Wesentlichen ihre Aussagefähigkeit und sind somit für die Analyse eines IFRS-Abschlusses nur noch eingeschränkt nutzbar. Vor diesem Hintergrund wurde im Jahr 2005 das Kooperationsprojekt "Typologische Bilanzanalyse" zwischen dem Deutschen Sparkassen- und Giroverband e.V. und der Fachhochschule Erfurt erstmalig durchgeführt. Dieses Projekt verfolgte auch im Jahr 2006 das Ziel, branchenspezifisches Bilanzierungsverhalten mit Hilfe erhobener empirischer Daten von 247 börsennotierten Unternehmen aus dem deutschsprachigen Raum (Deutschland, Österreich, Schweiz) zu untersuchen. Aus den Projektergebnissen 2006 ergab sich die Frage: Ist es möglich, anhand der erhobenen Daten der untersuchten Unternehmen branchenspezifische Geschäftsmodelle und Werttreiber zu identifizieren? Diese Frage soll im Rahmen der vorliegenden Diplomarbeit beantwortet werden. Grundlage der Untersuchung ist zunächst die Einordnung von 247 börsennotierten IFRS-Anwendern, in Anlehnung an die von der Deutschen Börse vorgenommene Einteilung, in Prime-Sektoren (Branchengruppen). Aus dieser Zuordnung der Unternehmen ergaben sich 17 Branchengruppen mit maximal 15 Branchenvertretern. Dabei wurden nur solche Unternehmen berücksichtigt, deren Geschäftsjahr zum wesentlichen Teil auf das Kalenderjahr 2005 en


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Product Details
  • ISBN-13: 9783640309849
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Weight: 209 gr
  • ISBN-10: 3640309847
  • Publisher Date: 27 Apr 2009
  • Height: 210 mm
  • No of Pages: 114
  • Series Title: German
  • Sub Title: Branchenspezifische Werttreiber und Geschäftsmodelle - Teil 2
  • Width: 148 mm


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