Segmentberichterstattung Book by Christiane Schmidt
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Segmentberichterstattung

Segmentberichterstattung


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International Edition


About the Book

Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Hochschule für Technik und Wirtschaft Berlin, Sprache: Deutsch, Abstract: Das externe Rechnungswesen ist in Deutschland seit dessen Entstehung geprägt durch das Vorsichtsprinzip und den Gläubigerschutz. Durch diese Grundsätze spiegeln Bilanzdaten nicht immer die tatsächliche wirtschaftliche Lage des Unternehmens wieder. Nach den internationalen Standards IAS bzw. IFRS, wo das Prinzip der `Fair Presentation´ über allen anderen steht, wird die Darstellung eines entsprechenden Bildes der Vermögens-, Finanz- und Ertragslage realistischer als nach HGB abgegeben. Grundsätzlich unterliegt die Wertermittlung nach den internationalen Standards der Fair-Value Orientierung. Demnach ist eine zeit- und marktnahe Bewertung für die extern darzustellende Vermögenslage möglich und sorgt zunehmend für eine Vereinheitlichung der beiden Rechnungswesensysteme, da ebenso im internen Rechnungswesens eine realistische Darstellung der Vermögenswerte und Schulden angestrebt wird. Durch die Harmonisierung der beiden Rechnungswesensysteme können Synergieeffekte durch Vereinfachung von Informationssystemen und einer Vereinheitlichung der Reportings an das Top Management erzielt werden. Organisatorisch sollten dann die Bereiche des Controllings und des externen Rechnungswesen stärker zusammengefasst werden. Jedoch wirkt die dynamische Anpassung der internationalen Standards hemmend auf die Harmonisierungs-entwicklung des internen und externen Rechnungswesens, da konsistente Steuerungssysteme des Controllings erforderlich sind und diese mit dem schnellen Wechsel der Standards nicht konform gehen können. In den nachfolgenden Kapiteln wird eine Verknüpfung des internen Berichtssystems und des externen Rechnungswesens anhand der Segmentberichterstattung dargestellt. Es werden durch unterschiedliche Zielsetzungen der beiden Rechnungswesensysteme Abweichungen und daraus resultierende bilanzpolitisch


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Product Details
  • ISBN-13: 9783640497782
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Weight: 95 gr
  • ISBN-10: 3640497783
  • Publisher Date: 21 Dec 2009
  • Height: 210 mm
  • No of Pages: 24
  • Series Title: German
  • Sub Title: Verknüpfung von externer Rechnungslegung nach IFRS und Controlling
  • Width: 148 mm


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