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Segmentberichterstattung im internationalen Umfeld

Segmentberichterstattung im internationalen Umfeld


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International Edition


About the Book

Diplomarbeit aus dem Jahr 2004 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Universität Duisburg-Essen, Sprache: Deutsch, Abstract: Durch die starke Internationalisierung und die globale Vernetzung haben sich in den letzten Jahrzehnten zahlreiche große, international und in unterschiedlichen Geschäftsfeldern und geographischen Regionen tätigen Unternehmen entwickelt. Im Zuge dieser Entwicklung wurde erkannt, dass die Aggregation unterschiedlicher unternehmerischer Tätigkeiten auf unterschiedlichen geographischen Märkten im Jahres- oder Konzernabschluss häufig zu Informationsdefiziten und -verzerrungen bei externen Abschlussadressaten (z.B. Eigentümer und Gläubiger, Banken, Finanzanalysten usw.) führen kann, weil die einzelne, spezifische wirtschaftliche Lage und die möglichen Entwicklungen in den jeweiligen Teilbereichen im Jahresabschluss zu einem Gesamtbild des Unternehmens zusammengefasst werden. Im Hinblick auf die Funktion als getreue Darstellung der wirtschaftlichen Lage des Unternehmens wird die Unternehmensberichterstattung vor eine wesentliche Herausforderung gestellt. Auf dem Weg zu einer besseren Unternehmensberichtserstattung stellt die Segmentberichterstattung einen wesentlichen Meilenstein dar. In den USA wurde Mitte der sechziger Jahre erkannt, dass bei diversifizierten Unternehmen eine Analyse der bestehenden und zukünftigen wirtschaftlichen Lage allein auf der Basis der aggregierten Jahresabschlussdaten nicht möglich ist. Bereits seit den siebziger Jahren ist eine umfangreiche Segmentberichterstattung ein verpflichtender Bestandteil des offen zu legenden Jahresabschlusses. Ein weiterer damit zusammenhängender Grund für den bereits relativ früh erlangten Stellenwert der Segmentberichterstattung im US-Rechnungslegungssystem ist, dass dort die Gewährung entscheidungsrelevanter Informationen gegenüber dem aktuellen und potentiellen Eigenkapitalgeber die zentrale Funktion der Rechnungslegung darstellt. Mit der Veröffentlichun


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Product Details
  • ISBN-13: 9783656155294
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 138
  • Series Title: German
  • Sub Title: Eine theoretische und empirische Analyse
  • Width: 148 mm
  • ISBN-10: 3656155291
  • Publisher Date: 20 Mar 2012
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 8 mm
  • Weight: 240 gr


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Segmentberichterstattung im internationalen Umfeld
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