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Kritische Würdigung des gemeinsamen IASB/FASB-Projekts Financial Statement Presentation

Kritische Würdigung des gemeinsamen IASB/FASB-Projekts Financial Statement Presentation

          
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About the Book

Bachelorarbeit aus dem Jahr 2009 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Leuphana Universität Lüneburg (Institut für Betriebswirtschaftslehre), Sprache: Deutsch, Abstract: Seit dem Jahr 2004 befasst sich das IASB zusammen mit dem FASB mit der Verbesserung der Jahresabschlussdarstellung. Ziel der Boards ist es, diesbezüglich einen einheitlichen Standard zu schaffen. Grund für die Überlegungen der beiden Standardsetter ist die Kritik der Adressaten. Diese bemängelten, dass es zu viele, zum Teil inkonsistente Möglichkeiten der Abschlussdarstellung gebe und sich diese in ihrer Qualität und Quantität unterscheiden. Dies macht es schwieriger, Erfolgs- und Ergebnisgrößen zu verstehen und zu vergleichen. Das Projekt "Financial Statement Presentation" wurde ursprünglich unter dem Namen "Performance Reporting" vom IASB bereits im Jahr 2001 ins Leben gerufen. Die Umbenennung erfolgte im Jahr 2006 auf Grund einer inhaltlichen Erweiterung, denn es sollte nicht allein bei einer Umgestaltung der Erfolgsrechnung bleiben. Vielmehr soll nun der Informationsnutzen für die Adressaten gesteigert und ihnen so die Möglichkeit gegeben werden, infolge eines besseren Verständnisses, entsprechende Entscheidungen treffen zu können. Ansatz und Bewertung sind keine Bestandteile des Projekts. Auf Grund der Komplexität des Projekts wurde dieses in drei Phasen gegliedert. Bereits im Jahr 2007 wurde Phase A mit der Überarbeitung des IAS1 Presentation of Financial Statements abgeschlossen. Diese befasste sich damit, welche Bestandteile ein Jahresabschluss haben muss und welche Informationen diese enthalten sollen. Die erarbeiteten Vorschriften sind für Geschäftsjahre, die nach dem 31.Dezember 2008 beginnen, zwingend vorgeschrieben. Am 16.Oktober2008 wurde das Diskussionspapier "Preliminary Views on Financial Statement Presentation" durch IASB und FASB veröffentlicht. Bis zum 14.April2009 hatten Interessierte die Möglichkeit, dieses zu kommentieren. Das Diskussionspap


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Product Details
  • ISBN-13: 9783640640133
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3640640136
  • Publisher Date: 10 Jun 2010
  • Height: 210 mm
  • No of Pages: 76
  • Series Title: German
  • Weight: 113 gr


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Kritische Würdigung des gemeinsamen IASB/FASB-Projekts Financial Statement Presentation
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