Leasingbilanzierung nach HGB und IFRS by Daniel Wischemann
Leasingbilanzierung nach HGB und IFRS

Leasingbilanzierung nach HGB und IFRS


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About the Book

Die Darstellung der aktuellen Leasingbilanzierung erfolgt nach den nationalen sowie internationalen Rechnungslegungsvorschriften der IFRS. Neben den Voraussetzungen für einen Bilanzansatz wird dabei auf die Bewertung beim Leasinggeber und Leasingnehmer eingegangen. Anschließend werden die im Diskussionspapier geplanten Regelungen zur Leasingnehmerbilanzierung erläutert und kritisch gewürdigt. Die Darstellung basiert dabei auf dem Diskussionsstand, wie er sich aus dem Diskussionspapier von IASB und FASB vom 19. März 2009 ergibt. Die Leasingnehmerbilanzierung der aktuellen IFRS wird mit den im Diskussionspapier geplanten Regelungen verglichen. Außerdem werden die Regelungen des nationalen Handelsrechts denen des Diskussionspapiers gegenübergestellt. Anhand ausgewählter Beispiele wird dabei die für die Praxis relevante Überleitung der HGB-Bilanz in die künftige IFRS-Bilanz erläutert. Anschließend werden mögliche Konsequenzen aus den geplanten Neuerungen, insbesondere für die Leasingbranche, die Bilanzadressaten und die Leasingnehmer diskutiert. In einem Fazit werden die konzeptionellen Neuerungen nochmals zusammengefasst. Außerdem erfolgt ein Ausblick auf den weiteren Verlauf der Reform der Leasingbilanzierung - sowohl für Leasingnehmer als auch für Leasinggeber.
About the Author: Daniel Wischemann wurde 1984 in Böblingen geboren. Nachdem er sein wirtschaftsrechtlichen Studium im Jahr 2008 abschloss, erlangte er nach erfolgreichem Abschluss seines Masterstudiums an der Hochschule Pforzheim im Jahr 2010 den akademischen Grad M.A. Bereits während seines Studiums verfasste er verschiedene Studien zur Leasingbilanzierung nach IFRS, was ihn motivierte, sich der Thematik des vorliegenden Buches zu widmen. Umfassende praktische Erfahrungen sammelte der Autor in den Bereichen Wirtschaftsprüfung sowie in der Automobilindustrie.


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Product Details
  • ISBN-13: 9783958200029
  • Publisher: Bachelor + Master Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Weight: 186 gr
  • ISBN-10: 3958200028
  • Publisher Date: 14 Jul 2014
  • Height: 254 mm
  • No of Pages: 70
  • Series Title: German
  • Sub Title: Auswirkungen des Diskussionspapiers von IASB und FASB vom 19. März 2009
  • Width: 178 mm


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