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Bewertungsgrundsätze und -vorschriften nach US-GAAP

Bewertungsgrundsätze und -vorschriften nach US-GAAP

          
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About the Book

Studienarbeit aus dem Jahr 2004 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Fachhochschule Kiel, Veranstaltung: Internationales Rechnungswesen, 5 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Aufgrund der immer schneller voranschreitenden Globalisierung der Kapitalmärkte ist es für gerade für international tätige Unternehmen wie Daimler Chrysler oder die Deutsche Bank interessant, ihren Kapitalbedarf nicht nur am heimischen, sondern auch an den internationalen Kapitalmärkten zu decken. Auch die Tatsache, dass die amerikanischen Aktienbörsen (New York Stock Exchange und Nasdaq ), gemessen an Marktkapitalisierung und Marktumsatz, weltweit die wichtigsten Börsen überhaupt sind, ist für deutsche Unternehmen, die in den USA tätig sind, ein gutes Argument, eine Notiz (Listing) an einer amerikanischen Börse anzustreben. Neben der Tatsache, dass dies als prestigeträchtig angesehen wird, erschließt sich dem Unternehmen ein wesentlich größerer Kreis an potentiellen Investoren. Voraussetzungen für ein Listing an einer amerikanischen Aktienbörse sind zum einen eine Berichterstattung gemäß den Vorschriften der Börsenaufsichtsbehörde SEC (Securities and Exchange Comission) und zum anderen eine Bilanzierung nach US-GAAP (US- General Accepted Accounting Principles). Auch Unternehmen, die z.B. aus Kostengründen kein US-Listing anstreben, können durch das Aufstellen einer Bilanz nach den Richtlinien von US-GAAP die Informationserwartungen amerikanischer Anleger erfüllen und ihre Aktie somit zu einem potentiellen Investment aus amerikanischer Sicht machen. Um der Notwendigkeit zur Rechnungslegung nach US-GAAP Rechnung zu tragen, verabschiedete der Bundestag am 13. Februar 1998 das Kapitalaufnahmeerleichterungsgesetz (KapAEG), welches es börsennotierten Unternehmungen ermöglicht, einen Abschluss nach internationalen Rechnungslegungsstandards aufzustellen.


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Product Details
  • ISBN-13: 9783638772082
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 216 mm
  • No of Pages: 32
  • Series Title: German
  • Weight: 50 gr
  • ISBN-10: 363877208X
  • Publisher Date: 26 Sep 2007
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 140 mm


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