Wertpapiere nach HGB und IAS/IFRS at Bookstore UAE
Wertpapiere nach HGB und IAS/IFRS

Wertpapiere nach HGB und IAS/IFRS


     0     
5
4
3
2
1



International Edition


About the Book

Studienarbeit aus dem Jahr 2003 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Hochschule für Technik, Wirtschaft und Kultur Leipzig (Fachbereich Wirtschaftswissenschaften), Sprache: Deutsch, Abstract: Das deutsche HGB folgt dem Konzept des Gläubigerschutzes und führt daher tendenziell eher zu einer vorsichtigen Bewertung des Vermögens und der Schulden eines Unternehmens. Bei den IAS steht dagegen die Information für Investoren im Mittelpunkt, denen es ermöglicht werden soll, auf Basis des Jahresabschlusses Entscheidungen zu treffen. Dies führt im Vergleich zum HGB bei Wertpapieren zu einer zeitnäheren und realistischeren Bewertung. Für den Ansatz und die Bewertung von Wertpapieren gelten im HGB die allgemeinen Vorschriften für Vermögensgegenstände. Sie sind in der Bilanz als einzeln veräußerbares und bewertbares Vermögen anzusetzen und höchstens zu Anschaffungskosten zu bewerten. Diese ergeben sich aus den historischen Kaufkursen. Gesunkene Kurse werden durch außerplanmäßige Abschreibungen berücksichtigt. Dabei ist die Zugehörigkeit der Wertpapiere zum Anlage- oder Umlaufvermögen entscheidend. Bei Wertpapieren des Umlaufvermögens gilt das strenge Niederstwertprinzip. Es verlangt, dass bei einer Wertminderung die Wertpapiere auf den niedrigeren beizulegenden Wert abzuschreiben sind. Gleiches gilt für Wertpapiere des Anlagevermögens bei einer dauerhaften Wertminderung. Ist die Wertminderung dagegen nur von vorübergehender Wirkung besteht das Wahlrecht von einer Abschreibung abzusehen. Dies wird als gemildertes Niederstwertprinzip bezeichnet. Wertpapiere werden in den IAS als Teil der Finanzinstrumente in IAS 39 behandelt. Die IAS unterscheiden drei Arten von Wertpapieren. Handelspapiere wurden erworben, um Gewinne aus kurzfristigen Preisschwankungen zu erzielen. Fälligkeitspapiere werden mit der Absicht erworben, sie bis zur Endfälligkeit zu halten und Veräußerungspapiere sind Wertpapiere, die keiner anderen Kategorie zugeordnet werden können.


Best Sellers



Product Details
  • ISBN-13: 9783638646925
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3638646920
  • Publisher Date: 09 Aug 2007
  • Height: 210 mm
  • No of Pages: 36
  • Series Title: German
  • Weight: 109 gr


Similar Products

Add Photo
Add Photo

Customer Reviews

REVIEWS      0     
Click Here To Be The First to Review this Product
Wertpapiere nach HGB und IAS/IFRS
Grin Verlag -
Wertpapiere nach HGB und IAS/IFRS
Writing guidlines
We want to publish your review, so please:
  • keep your review on the product. Review's that defame author's character will be rejected.
  • Keep your review focused on the product.
  • Avoid writing about customer service. contact us instead if you have issue requiring immediate attention.
  • Refrain from mentioning competitors or the specific price you paid for the product.
  • Do not include any personally identifiable information, such as full names.

Wertpapiere nach HGB und IAS/IFRS

Required fields are marked with *

Review Title*
Review
    Add Photo Add up to 6 photos
    Would you recommend this product to a friend?
    Tag this Book Read more
    Does your review contain spoilers?
    What type of reader best describes you?
    I agree to the terms & conditions
    You may receive emails regarding this submission. Any emails will include the ability to opt-out of future communications.

    CUSTOMER RATINGS AND REVIEWS AND QUESTIONS AND ANSWERS TERMS OF USE

    These Terms of Use govern your conduct associated with the Customer Ratings and Reviews and/or Questions and Answers service offered by Bookswagon (the "CRR Service").


    By submitting any content to Bookswagon, you guarantee that:
    • You are the sole author and owner of the intellectual property rights in the content;
    • All "moral rights" that you may have in such content have been voluntarily waived by you;
    • All content that you post is accurate;
    • You are at least 13 years old;
    • Use of the content you supply does not violate these Terms of Use and will not cause injury to any person or entity.
    You further agree that you may not submit any content:
    • That is known by you to be false, inaccurate or misleading;
    • That infringes any third party's copyright, patent, trademark, trade secret or other proprietary rights or rights of publicity or privacy;
    • That violates any law, statute, ordinance or regulation (including, but not limited to, those governing, consumer protection, unfair competition, anti-discrimination or false advertising);
    • That is, or may reasonably be considered to be, defamatory, libelous, hateful, racially or religiously biased or offensive, unlawfully threatening or unlawfully harassing to any individual, partnership or corporation;
    • For which you were compensated or granted any consideration by any unapproved third party;
    • That includes any information that references other websites, addresses, email addresses, contact information or phone numbers;
    • That contains any computer viruses, worms or other potentially damaging computer programs or files.
    You agree to indemnify and hold Bookswagon (and its officers, directors, agents, subsidiaries, joint ventures, employees and third-party service providers, including but not limited to Bazaarvoice, Inc.), harmless from all claims, demands, and damages (actual and consequential) of every kind and nature, known and unknown including reasonable attorneys' fees, arising out of a breach of your representations and warranties set forth above, or your violation of any law or the rights of a third party.


    For any content that you submit, you grant Bookswagon a perpetual, irrevocable, royalty-free, transferable right and license to use, copy, modify, delete in its entirety, adapt, publish, translate, create derivative works from and/or sell, transfer, and/or distribute such content and/or incorporate such content into any form, medium or technology throughout the world without compensation to you. Additionally,  Bookswagon may transfer or share any personal information that you submit with its third-party service providers, including but not limited to Bazaarvoice, Inc. in accordance with  Privacy Policy


    All content that you submit may be used at Bookswagon's sole discretion. Bookswagon reserves the right to change, condense, withhold publication, remove or delete any content on Bookswagon's website that Bookswagon deems, in its sole discretion, to violate the content guidelines or any other provision of these Terms of Use.  Bookswagon does not guarantee that you will have any recourse through Bookswagon to edit or delete any content you have submitted. Ratings and written comments are generally posted within two to four business days. However, Bookswagon reserves the right to remove or to refuse to post any submission to the extent authorized by law. You acknowledge that you, not Bookswagon, are responsible for the contents of your submission. None of the content that you submit shall be subject to any obligation of confidence on the part of Bookswagon, its agents, subsidiaries, affiliates, partners or third party service providers (including but not limited to Bazaarvoice, Inc.)and their respective directors, officers and employees.

    Accept

    New Arrivals



    Inspired by your browsing history


    Your review has been submitted!

    You've already reviewed this product!