Quartalsberichterstattung börsennotierter Unternehmen
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Quartalsberichterstattung börsennotierter Unternehmen

Quartalsberichterstattung börsennotierter Unternehmen


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About the Book

Inhaltsangabe: Einleitung: In Deutschland existiert bis heute noch keine gesetzliche Verpflichtung zur Erstellung von Quartalsberichten durch börsennotierte Unternehmen. Dennoch wurde dieses wichtige Instrument, welches dem Adressaten ausreichende Informationen zur Beurteilung der Vermögens-, Finanz- und Ertragslage und einen Ausblick auf das laufende Geschäftsjahr regelmäßig unterjährig bereitstellen soll, Pflichtbestandteil von Publizitätsvorschriften einzelner Börsensegmente und -indizes der Deutschen Börse AG. Auch das sog. Deutsche Rechnungslegungs-standards-Committee e.V. nahm sich dieser Sache an und erarbeitete einen Standard, welcher von bestimmten Emittenten beachtet werden muss und eine quartalsweise Berichterstattung vorschreibt. Diese Arbeit soll dem Interessierten diese Regelungen anschaulich darstellen. Problemstellung: Durch die mangelnde gesetzliche Regelung der Quartalsberichterstattung sind in den letzten Jahren verschiedene Vorschriften entstanden, um dieses unvermeidliche Informationsinstrument außergesetzlich zu regeln und um den internationalen Anforderungen gerecht zu werden. Es ist für den Emittenten als auch für den Adressaten von Quartalsberichten oft nicht einfach, die zahlreichen und auch manchmal verwirrenden Vorschriften dieser unterschiedlichen Bestimmungen zu überblicken. Diese Arbeit soll dem Lesenden die Möglichkeit bieten, sich ein umfassendes Bild über die verpflichtende Quartalsberichterstattung durch die Deutsche Börse AG und des Deutschen Rechnungslegungsstandard Nr. 6 zu machen. Dabei wird die deutsche Rechnungslegung nach HGB als auch, aufgrund der bevorstehenden Pflicht zur internationalen Rechnungslegung von Kapitalgesellschaften, die Rechnungslegung nach den International Accounting Standards (IAS) berücksichtigt. Aufbau der Arbeit: Das erste Kapitel zeigt die Problemstellung, bevor im zweiten Kapitel dieser Arbeit die historische Entwicklung der Zwischenberichterstattung vom Beginn der 70er Jahre des letzten Jahrhund


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Product Details
  • ISBN-13: 9783838672571
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 8 mm
  • Width: 148 mm
  • ISBN-10: 3838672577
  • Publisher Date: 28 Sep 2003
  • Height: 210 mm
  • No of Pages: 136
  • Series Title: German
  • Weight: 236 gr


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Quartalsberichterstattung börsennotierter Unternehmen
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