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Zweckadaequate Gewinnermittlungsregeln

Zweckadaequate Gewinnermittlungsregeln


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About the Book

Fragen der Gewinnermittlung und -darstellung werden vielfach und kontrovers diskutiert. Weil der Gewinn ein Konstrukt mit wünschenswerten Eigenschaften und damit zweckabhängig zu ermitteln ist, leitet die Arbeit aus den Zwecken Rechenschaft, Entscheidungsnützlichkeit, Ausschüttungsbemessung und Anreizsetzung Gewinnermittlungsregeln ab. Dazu werden erstmals konzeptionelle Ergebnisse aus der statischen und dynamischen Bilanztheorie mit modelltheoretischen und empirischen Befunden verbunden. Mängel und Inkonsistenzen bei der Gewinnermittlung und -darstellung nach IFRS verdeutlichen die Notwendigkeit einer Neugestaltung der Regelungen. Eine Änderung der Gewinn- und Verlustrechnung wird im Projekt performance reporting von IASB und FASB aufgegriffen. Neben einer Würdigung anhand der qualitativen Kriterien des Rahmenkonzeptes werden die Vorschläge auch im Lichte der aus den Zwecken abgeleiteten Regeln betrachtet. Da sich das Projekt derzeit im Diskussionsstadium befindet, erörtert die Untersuchung die Konsequenzen der verschiedenen Vorschläge. Eine Änderung der Gewinndarstellung vermag Mängel in der Gewinnermittlung jedoch allenfalls partiell zu beheben.
About the Author: Die Autorin: Silvia Hettich, geboren 1976 in Tübingen, studierte von 1996 bis 2002 Betriebswirtschaftslehre an der Universität Passau und der California State University, Fresno (USA) mit den Schwerpunkten Revision und Unternehmensrechnung, Investition und Finanzierung sowie Geld und Außenwirtschaft. Von 2002 bis 2006 war sie Wissenschaftliche Mitarbeiterin und Doktorandin am Seminar für Rechnungswesen und Prüfung der Ludwig-Maximilians-Universität München. 2005 schloss die Autorin das postgraduale Studium zum Master of Business Research ab. Die Promotion erfolgte 2006.


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Product Details
  • ISBN-13: 9783631558539
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 252
  • Series Title: Betriebswirtschaftliche Studien
  • Weight: 750 gr
  • ISBN-10: 3631558538
  • Publisher Date: 08 Sep 2006
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Width: 148 mm


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Zweckadaequate Gewinnermittlungsregeln
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