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Reform der Leasingbilanzierung durch IFRS

Reform der Leasingbilanzierung durch IFRS

          
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About the Book

Die Leasingbilanzierung nach internationalen Standards befindet sich derzeit im Umbruch. Der in diesem Kontext aktuell gültige IAS 17 sieht sich bereits seit Jahren zuweilen heftiger Kritik ausgesetzt. Im August 2010 hat das IASB mit dem Exposure Draft ED/2010/9 einen ersten Reformvorschlag veröffentlicht. Sollte der Entwurf in dieser Form in einen endgültigen Standard umgesetzt werden, würde dies eine umfassende Reformierung der Leasingbilanzierung nach internationalen Rechnungslegungsvorschriften ergeben. Aus diesem Anlass beschäftigt sich die vorliegende Arbeit eingehend mit der bilanziellen Behandlung von Leasingverhältnissen. Der Fokus dieser Arbeit liegt auf der Leasingnehmerbilanzierung von beweglichen Vermögenswerten im Bereich der internationalen Rechnungslegung nach den International Financial Reporting Standards, kurz IFRS. In einem ersten Schritt wird ein Überblick über und eine Einführung in die Leasingbilanzierung gegeben. Dabei wird zunächst der Begriff Leasing definiert und die betriebswirtschaftliche Bedeutung von Leasing für Unternehmen herausgearbeitet, um anschließend auf die konkrete Leasingbilanzierung einzugehen. Neben der Bilanzierung von Leasingverhältnissen nach deutschem Handels- und Steuerrecht wird die Bilanzierung nach dem aktuell gültigen IAS 17 und den im Exposure Draft ED/2010/9 vorgeschlagenen Änderungen dargestellt und an dieser Stelle auch kurz die Historie skizziert. Ebenfalls werden die jeweiligen Kritikpunkte an IAS 17 und ED/2010/9 aufgezeigt und erläutert. Aus aktuellem Anlass werden im Anschluss daran die derzeit beim IASB diskutierten Abweichungen vom Entwurf angesprochen, bevor auf die konkreten Auswirkungen in Bezug auf finanzwirtschaftliche, sowie prozessuale und organisatorische Aspekte für die betroffenen Unternehmen eingegangen wird und wesentliche Maßnahmen bzw. potenzielle Handlungsempfehlungen für die Unternehmen vorgeschlagen werden. Abschließend erfolgt eine kritische Würdigung des Themas.
About the Author: Thomas Philippen, geb. 1989 in Stolberg/Rheinland, begann nach Abschluss der allgemeinen Hochschulreife am Wirtschaftsgymnasium Herzogenrath bei Aachen ein dreijähriges duales Studium bei einem großem Chemieunternehmen in Leverkusen. Dort absolvierte er verschiedene Abteilungseinsätze in unterschiedlichen Bereichen, zuletzt überwiegend in der Finanzorganisation und dort im Bereich Corporate Accounting. Im Januar 2011 schloss er seine Ausbildung als Industriekaufmann vor der IHK Köln erfolgreich ab. Im Juni 2011 beendete er auch das Bachelorstudium Business Administration mit den Schwerpunkten International Management und Tax & Accounting an der Fachhochschule der Wirtschaft in Bergisch Gladbach. Er wird voraussichtlich bis Ende 2012 ein MBA-Programm in England absolvieren.


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Product Details
  • ISBN-13: 9783863411497
  • Publisher: Bachelor + Master Publishing
  • Publisher Imprint: Bachelor + Master Publishing
  • Height: 210 mm
  • No of Pages: 68
  • Series Title: German
  • Weight: 95 gr
  • ISBN-10: 3863411498
  • Publisher Date: 11 Apr 2012
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm


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