International Accounting Standard 40. Als Finanzinvestition gehaltene Immobilien
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International Accounting Standard 40. Als Finanzinvestition gehaltene Immobilien

International Accounting Standard 40. Als Finanzinvestition gehaltene Immobilien


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About the Book

Studienarbeit aus dem Jahr 2012 im Fachbereich BWL - Investition und Finanzierung, Note: 1,3, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, München früher Fachhochschule, Sprache: Deutsch, Abstract: Jedes Unternehmen ist in seiner Grundausrichtung bestrebt, seine vorhandenen monetären Ressourcen möglichst profitabel und möglichst sicher zu investieren. Unter diesen Voraussetzungen sind Immobilien als Finanzinvestition bereits stark in den Bilanzen vieler Unternehmen vertreten. Um Immobilien, die nicht dem betriebsnotwendigen Kapital eines Unternehmens angehören und die zur reinen Ertragsgenerierung gehalten werden, sinnvoll in einer Bilanz abzubilden, wurde mit IAS 40 ein eigenständiger Standard für diesen Zweck entwickelt. Im Rahmen dieses Standards wird der Forderung des IASB nach einem "True and Fair View" Rechnung getragen und ein Wahlrecht zur Folgebewertung von Investment Properties eingeräumt. Dieses Wahlrecht unterscheidet nach dem "Cost-Modell" (Anschaffungskostenmodell) und dem "Fair-Value-Modell" (beizulegender Zeitwert), die im Verlauf dieser Arbeit noch näher betrachtet werden. Jedoch genau die Betrachtung der Zeitwerte ist in den letzten Jahren auch kritisch zu betrachten, da durch stark schwankende Immobilienpreise in diversen Krisen, auch eine klare Darstellung der Vermögensverhältnisse von Unternehmen nur eingeschränkt ermöglichten. So weist beispielsweise die Bilanz der IVG Immobilien AG im Jahr 2008 586 Millionen Euro an nicht zahlungswirksamen Abwertungen aus, obwohl dies höchstwahrscheinlich in keiner Relation zu den bestehenden Mietverträgen sowie deren Einnahmen steht. Im Zuge dieser Problematik werden in der vorliegenden Arbeit die Ansatz-, Bewertungs- und Ausweisvorschriften des IAS 40 systematisch dargestellt. Hierzu wird in Kapitel zwei die Definition/Klassifikation von Immobilien sowie deren Ansatzkriterien betrachtet. Kapitel drei erläutert die Vorschriften zur Erstbewertung und aufgrund der dargestellten Situation,


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Product Details
  • ISBN-13: 9783346810274
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 24
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346810275
  • Publisher Date: 14 Jan 2023
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 95 gr


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