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neuen Lageberichtsvorschrifen nach BilMoG

neuen Lageberichtsvorschrifen nach BilMoG


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About the Book

Projektarbeit aus dem Jahr 2010 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Hochschule Koblenz (ehem. FH Koblenz), Veranstaltung: Wirtschaftsprüfung, Sprache: Deutsch, Abstract: Mit der Verabschiedung des Bilanzrechtsmodernisierungsgesetzes vom 25.05.2009 (BilMoG) wurden die in § 289 HGB enthaltenen Vorschriften über den Lagebericht geändert bzw. ergänzt. Geändert wurde § 289 Abs. 4 HGB, neu eingefügt wurden § 289 Abs. 5 HGB und § 289a HGB. Der geänderte § 289 Abs. 4 HGB sieht vor, dass die Angaben gemäß den Nummern 1, 3 und 9 künftig unterbleiben, soweit sie im Anhang zu machen sind. Der neue § 289 Abs. 5 bestimmt, dass kapitalmarktorientierte Aktiengesellschaften Angaben über ihr internes Kontroll- und Risikomanagementsystem hinsichtlich des Rechnungslegungsprozesses in den Lagebericht aufzunehmen haben. Schließlich sind aufgrund des neuen § 289a HGB börsennotierte und bestimmte weitere Aktiengesellschaften künftig verpflichtet, Angaben zur Unternehmensführung, insbesondere die Erklärung nach § 161 AktG (Erklärung zum deutschen Corporate Governance Kodex), in den Lagebericht aufzunehmen oder wahlweise auf ihre öffentlich zugängliche Internetseite zu verweisen. Die geänderten Vorschriften sind erstmals auf Lageberichte von Geschäftsjahren anzuwenden, die nach dem 31.12.2008 beginnen (§ 66 Abs. 2 Satz 1 EGHGB). Während die Änderungen in § 289 Abs. 4 HGB hinreichend bestimmt sind und daher keine weiteren Fragen aufwerfen, sind die Vorschrift des § 289 Abs. 5 HGB und die Vorschrift des § 289a HGB zum Teil wenig konkret, was sich insbesondere an Formulierungen wie "wesentliche Merkmale" (§ 289 Abs. 5) oder "relevante Angaben" (§ 289a Abs. 2 Nr. 2) ablesen lässt. An der FH Koblenz wurden daher im Sommersemester 2010 im Rahmen eines Projektes die Lageberichte betroffener Unternehmen daraufhin untersucht, wie die in § 289 Abs. 5 und § 289a HGB enthaltenen neuen Bestimmungen von den Unternehmen verstanden und in die Praxis umgesetzt worden sind. Adressat d


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Product Details
  • ISBN-13: 9783640803187
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Weight: 159 gr
  • ISBN-10: 3640803183
  • Publisher Date: 18 Jan 2011
  • Height: 210 mm
  • No of Pages: 76
  • Series Title: German
  • Sub Title: Umsetzungsstand in der Unternehmenspraxis
  • Width: 148 mm


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