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neue Leasingstandard IFRS 16 und die Bilanzierung, wesentliche Kennzahlen sowie Vertragsverhältnisse für Leasingnehmer und Leasinggeber

neue Leasingstandard IFRS 16 und die Bilanzierung, wesentliche Kennzahlen sowie Vertragsverhältnisse für Leasingnehmer und Leasinggeber

          
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About the Book

Bachelorarbeit aus dem Jahr 2019 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Duale Hochschule Baden-Württemberg, Villingen-Schwenningen, früher: Berufsakademie Villingen-Schwenningen, Sprache: Deutsch, Abstract: Die vorliegende Arbeit behandelt das Thema der bilanziellen Abbildung von Leasingverhältnissen gemäß den geltenden internationalen Rechnungslegungsvorschriften der International Financial Reporting Standards (IFRS). Inhaltlicher Gegenstand hierbei sind der bis Ende 2018 anzuwendende Leasingstandard IAS 17 und der im Jahr 2016 veröffentlichte Leasingstandard IFRS 16, der substituierend für Geschäftsjahre ab dem ersten Januar 2019 die Bilanzierungs- und Bewertungsgrundsätze für Leasingverhältnisse stellt. Essentieller fachliterarischer Teil dieser Arbeit sind die Informationen aus wissenschaftlichen Artikeln und Fachaufsätzen aus dem Bereich der internationalen Rechnungslegung. Zudem wurden zur inhaltlichen Recherche Fachbücher der internationalen Rechnungslegung herangezogen. Daneben zählen ebenso als wichtige Quellen die Daten und Prognosen verschiedener Wirtschaftsprüfungsgesellschaften sowie Interessensverbänden wie z.B. der Bundesverband Deutscher Leasing-Unternehmen, die der Leasingbranche praxisorientiert gegenüberstehen. Als thematischer Schwerpunkt werden innerhalb dieser Arbeit die Auswirkungen durch Übergang und Anwendung des IFRS 16 auf Leasingnehmer und Leasinggeberseite dargestellt. Die Auswirkungen die dabei betrachtet werden beziehen sich insbesondere auf die Veränderungen im Hinblick auf die künftige Bilanzierung sowie auf die Gewinn- und Verlustrechnung. Einen wichtigen Aspekt bildet die Darstellung der Konsequenzen, die sich aus der Änderung des Rechnungslegungsstandards für wichtige finanzielle Kennzahlen, Financial Covenants und Leasingverhältnisse ergeben. Hierbei werden bilanzanalytische bzw. bilanzpolitische Sachverhalte, Änderungen ausgewählter Kennzahlen sowie Gestaltungsmöglichkeiten kritisch dargestellt


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Product Details
  • ISBN-13: 9783346169259
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 96
  • Spine Width: 6 mm
  • Weight: 136 gr
  • ISBN-10: 3346169251
  • Publisher Date: 11 May 2020
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Eine umfassende Fallstudie
  • Width: 148 mm


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neue Leasingstandard IFRS 16 und die Bilanzierung, wesentliche Kennzahlen sowie Vertragsverhältnisse für Leasingnehmer und Leasinggeber
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