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Segmentberichterstattung nach IFRS. Analyse der DAX 30 Konzerne Bayer und BASF

Segmentberichterstattung nach IFRS. Analyse der DAX 30 Konzerne Bayer und BASF

          
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About the Book

Bachelorarbeit aus dem Jahr 2010 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Hochschule für Wirtschaft und Recht Berlin, Sprache: Deutsch, Abstract: Mit Globalisierung und der damit einhergehenden grenzüberschreitenden Ausdehnung wirtschaftlicher Geschäftstätigkeiten versuchen international agierende Unternehmen ihre Unternehmenspublizität an die Bedürfnisse der Kapitalgeber auszurichten. Um die Informationsbedürfnisse weltweit agierender Abschlussadressaten zu befriedigen, stellen in den letzten Jahren viele deutsche Unternehmen ihre Rechnungslegung auf die internationale Rechnungslegung um. Zu den Pflichtbestandteilen eines IFRS- Abschlusses zählt auch die Veröffentlichung einer Segmentberichterstattung. Vor allem in diversifizierten Unternehmen stellt die Segmentberichterstattung entscheidungsrelevante Informationen über die Vermögens- Finanz- und Ertragslage sowie deren Veränderungen zur Verfügung. "Eine internationalen Ansprüchen genügende Segmentberichterstattung wurde in Deutschland erstmals durch das Kapitalaufnahmeerleichterungsgesetz (KapAEG) sowie durch das Gesetz zur Kontrolle und Transparenz im Unternehmensbereich (KonTraG) im Jahr 1998 verpflichtend eingeführt. Im Segmentbericht werden verschiedene unternehmerische Tätigkeiten auf unterschiedlichen Märkten separat dargestellt, wodurch ersichtlich wird, wie stark einzelne Unternehmensbereiche bzw. Regionen zum Gesamterfolg des Konzerns beitragen. Durch die Implementierung der Segmentberichterstattung in die Rechnungslegung wird es den Abschlussnutzern ermöglicht, die unterschiedlichen Chancen und Risiken einzelner Unternehmensaktivitäten im Verhältnis zu ihren spezifischen wirtschaftlichen, rechtlichen und politischen Umweltbedingungen beurteilen zu können." Börsennotierte, nach internationaler Rechnungslegung bilanzierende Konzerne sind nach dem 31.02.2004 zur Erstellung einer Segmentberichterstattung verpflichtet. Für alle anderen nichtbörsennotierten Unternehmen besteht


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Product Details
  • ISBN-13: 9783656650287
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm
  • ISBN-10: 3656650284
  • Publisher Date: 14 May 2014
  • Height: 210 mm
  • No of Pages: 120
  • Series Title: German
  • Weight: 168 gr


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Segmentberichterstattung nach IFRS. Analyse der DAX 30 Konzerne Bayer und BASF
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