Zins- vs. Rechnungslegung Book by Timo Rathjens
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Zins- vs. Rechnungslegung

Zins- vs. Rechnungslegung


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About the Book

1.000 EUR heute sind wertvoller als 1.000 EUR morgen. Aber wieviel wertvoller? Für die Unternehmensbilanz ergeben sich ganz besondere Probleme, wenn es um die in Zahlen ausgedrückte Bewertung von Sachverhalten geht, die erst später eintreten. Wieviel sind 1.000 EUR heute wert, wenn man sie erst in 5 Jahren erhält? Die Lösung lautet Diskontierung: Das Abzinsen der Summe vom zukünftigen Tag der Einzahlung bis zum heutigen. Aber mit welchem Zinssatz? Reicht die einfache Inflationsrate? Und was ist, wenn die Einzahlung der 1.000 EUR heute noch überhaupt nicht sichergestellt ist? All diese Fragen stellen den Bilanzierenden vor komplexe Aufgaben. Hinzu kommt eine unsystematische Regelungsdichte in der internationalen Rechnungslegung und eine weitestgehend starre Regelung in den deutschen Gesetzen. In diesem Buch sollen die Fragestellungen und die verschiedenen Regelungen aufgegriffen, erläutert und kritisch hinterfragt werden. In einem ersten Schritt werden die Funktionen des Zinssatzes für die betriebswirtschaftliche Rechnungslegung erläutert. Hieraus werden die verschiedenen Konzepte sowohl für den Diskontierungszinssatz als auch für den übergeordneten Barwert dargestellt. Im Anschluss wird der anzuwendende Zinssatz selbst in seine Bestandteile zerlegt. Hieraus werden Anforderungen, die ein Diskontierungszinssatz erfüllen sollte, abgeleitet und den allgemeinen Regelungen gegenübergestellt. Die auf bestimmte Bilanzbereiche ausgerichtete Anwendung von Barwerten und Diskontierungszinssätzen wird im nächsten Abschnitt erläutert. Wesentliche Bewertungsmethoden bzw. -regeln werden hierbei dargestellt. Dieser Teil des Buches betrifft hauptsächlich die internationale Rechnungslegung mit ihrem sachverhaltsbezogenen Regelungswerk.
About the Author: Diplom-Betriebswirt (FH) Timo Rathjens schloss das Studium der Betriebswirtschaftslehre in Göttingen ab und ist seitdem für eine Wirtschaftsprüfungsgesellschaft in Hamburg tätig. Bei der vorliegenden Veröffentlichung handelt es sich um die im Mai 2012 eingereichte Diplomarbeit.


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Product Details
  • ISBN-13: 9783863413590
  • Publisher: Bachelor + Master Publishing
  • Publisher Imprint: Bachelor + Master Publishing
  • Height: 210 mm
  • No of Pages: 58
  • Series Title: German
  • Sub Title: Diskontierung in der Unternehmensbilanz
  • Width: 148 mm
  • ISBN-10: 3863413598
  • Publisher Date: 25 Sep 2012
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Weight: 132 gr


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