Leasingbilanzierung nach IFRS im Wandel -Bookswagon
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Leasingbilanzierung nach IFRS im Wandel

Leasingbilanzierung nach IFRS im Wandel


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About the Book

Ziel dieser Arbeit ist es, die derzeitigen Vorgehensweisen des IAS 17 bezüglich der Bilanzierung von Leasingverhältnissen näher zu beleuchten, um diese anschließend kritisch zu würdigen und daraufhin die Neuregelung des Standards durch ED/2013/6 vorzustellen. Folgend werden dessen Kritikpunkte sowie die Auswirkungen der Umstellung auf den Neuentwurf zur Leasingbilanzierung für die Unternehmen dargelegt. Ebenfalls findet der Finanzierungssonderfall der Sale- and- Leaseback- Transaktion in dieser Arbeit Berücksichtigung. Leasingverhältnisse über Grundstücke und Gebäude, Händler- und Herstellerleasing sowie Untermietverhältnisse sind jedoch kein Bestandteil dieser Ausführung. Die Arbeit ist wie folgt gegliedert: In Kapitel 2 werden zunächst einige Begriffe und Grundlagen bezüglich der Leasingbilanzierung nach IFRS erläutert. Nachfolgend wird in Kapitel 3 auf die gegenwärtige Behandlung von Leasingverhältnissen eingegangen und diese anschließend kritisch gewürdigt. Darauf aufbauend folgt in Kapitel 4 eine ausführliche Betrachtung der Neuregelung der Leasingbilanzierung nach dem Exposure Draft ED/2013/6. Hierzu werden zunächst einige Anwendungsgrundlagen des neuen Standardentwurfes erläutert und anschließend die Klassifizierung von Leasingverhältnissen sowie dessen Bilanzierung getrennt nach Leasingnehmer und Leasinggeber näher beleuchtet. Die geplante Neuregelung wird im Anschluss ebenfalls einer kritischen Würdigung unterzogen. Auf Basis der in Kapitel 4 herausgearbeiteten geplanten Änderungen der Leasingbilanzierung behandelt Kapitel 5 die Konsequenzen der neuen Vorgehensweise auf den Leasingnehmer sowie Leasinggeber. Die Erkenntnisse dieser Arbeit werden in Kapitel 6 abschließend zusammengefasst.
About the Author: Franziska Klier, geb. 1987 in Erfurt, legte ihre Fachhochschulreife in den Bereichen Wirtschaft und Verwaltung an der Ernst-Benary-Schule in Erfurt ab und studierte im Anschluss an der Fachhochschule Erfurt den Bachelor-Studiengang Business Administration. Nach erfolgreichem Abschluss als Bachelor of Arts führte sie ihr Studium mit dem Masterstudiengang Finance & Accounting an der Fachhochschule Erfurt fort.


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Product Details
  • ISBN-13: 9783956367526
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Weight: 163 gr
  • ISBN-10: 3956367529
  • Publisher Date: 14 Jan 2015
  • Height: 210 mm
  • No of Pages: 80
  • Series Title: German
  • Sub Title: Die Reform des IAS 17
  • Width: 148 mm


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