Segmentberichterstattung und internes Reporting - Wertorientierte Performancemessung unter IFRS
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Segmentberichterstattung und internes Reporting - Wertorientierte Performancemessung unter IFRS

Segmentberichterstattung und internes Reporting - Wertorientierte Performancemessung unter IFRS


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About the Book

Diplomarbeit aus dem Jahr 2010 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Hochschule für Technik und Wirtschaft Berlin, Sprache: Deutsch, Abstract: Mit der Entwicklung eines neuen gemeinsamen Standards zur Segmentberichterstattung ergeben sich neue Herausforderungen für die berichtenden Unternehmen, den Bedingungen des internationalen Kapitalmarktes zu entsprechen. Die IFRS-Rechnungslegung ist v.a. investororientiert, d.h. die Unternehmen haben ihre Bericht-erstattung unter dieser Anforderung zu modifizieren. Infolge dessen stehen für die vorliegende Diplomarbeit folgende Fragestellungen im Mittelpunkt: Welche (neuen) Regelungen enthält der IFRS 8 und wie erfolgt die Anwendung dieser Regelungen in Theorie und Praxis? Welche Ziele werden seitens des Gesetzgebers mit der Einführung des neuen Standards verfolgt und werden diese erreicht? Dies führt weitergehend zu der Fragestellung nach den Auswirkungen, die sich aus der Anwendung des neuen Standards ergeben. Besteht etwa die Gefahr der Ausnutzung von Gestaltungsspielräumen durch Regelungslücken innerhalb des Standards? Wird seitens der Unternehmen eine Bilanzpolitik erkennbar, so etwa bei der Zusammensetzung der ausgewiesenen Segmente, der Veränderung der Segmentabgrenzung, der Bemessungsgrundlage für das Segmentergebnis, dem Segmentvermögen und den Segmentverbindlichkeiten oder den Maßzahlen für die Ertragskraft? Das Ziel der IFRS ist die verbesserte Darstellung der Vermögens-, Finanz- und Ertragslage eines berichtenden Unternehmens in Hinblick auf die Ansprüche der Investoren. Daran gemessen stellt sich die Frage, ob die Segmentberichterstattung nach IFRS 8 als ein geeignetes Instrument hierzu zweckdienlich ist. Verglichen mit IAS 14, dem Vorgängerstandard, hat sich der IASB fortan für eine umfangreichere Anwendung des management approach ausgesprochen. Obwohl dies in der Literatur auf Zustimmung stößt, muss die Entscheidungsnützlichkeit der im Segmentbericht enthaltenen Informationen k


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Product Details
  • ISBN-13: 9783640718900
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 210 mm
  • ISBN-10: 3640718909
  • Publisher Date: 15 Oct 2010
  • Height: 297 mm
  • No of Pages: 118
  • Series Title: German
  • Weight: 354 gr


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Segmentberichterstattung und internes Reporting - Wertorientierte Performancemessung unter IFRS
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