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Stille Reserven im Jahresabschluss - Bildung, Auflösung, Erkennbarkeit

Stille Reserven im Jahresabschluss - Bildung, Auflösung, Erkennbarkeit

          
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About the Book

Studienarbeit aus dem Jahr 2002 im Fachbereich Ingenieurwissenschaften - Wirtschaftsingenieurwesen, Note: 3,0, Hamburger Fern-Hochschule (Wirtschaftsingenieurwesen), Sprache: Deutsch, Abstract: Der Jahresabschluss einer Kapitalgesellschaft wird jedes Jahr von den unterschiedlichsten Interessengruppen mit großem Interesse erwartet. So sind z. B. die Anteilseigner/ Großaktionäre, Gewerkschaften und Mitarbeiter an einer moderaten Gewinnausschüttung interessiert, da bei ihnen die langfristige Kapitalsicherung/ Substanzsicherung und die Arbeitsplatzsicherung im Vordergrund stehen, während die Finanzbehörden und Kleinaktionäre an einen hohen Gewinnausweis interessiert sind, um hohe Steuern bzw. hohe Dividenden zu erhalten. Der Jahresabschluss gibt diesen Gruppen Informationen über die Vermögens- und Kapitalstruktur der Unternehmung. Auch ist die finanzielle Struktur ersichtlich, und es können Bilanzkennzahlen, wie z. B. die Rentabilität oder die Liquidität abgeleitet werden. Hier wird deutlich, dass das Management vor dem Problem steht die divergierenden Interessen der externen Gruppen gleichermaßen zu befriedigen. Daher ist der Jahresabschluss abhängig von der Jahresabschlusspolitik des Managements. Diese hat die Möglichkeit, durch die Handhabung unterschiedlicher formaler und materieller Instrumente, Einfluss auf die Gestaltung und auf den Erfolgsausweis des Jahresabschlusses zu nehmen. Das Management kann versuchen ein tatsächlich schlechtes Jahresergebnis durch einen hohen Erfolgsausweis zu verschleiern, ein tatsächlich gutes Jahresergebnis durch einen niedrigen Erfolgsausweis zu mindern oder durch einen Ausweis in etwa gleicher oder leicht ansteigender Er-folgsausweise die Erfolge zu glätten und über mehrere Jahre zu verteilen. Hier ist das Bilden oder Auflösen von Stillen Reserven für das Management ein herausragendes Mittel der materiellen Jahresabschlusspolitik nach dem Bewertungsstichtag. Durch die Stille-Reserven-Politik kann entscheidend Einfluss auf


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Product Details
  • ISBN-13: 9783638686754
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3638686752
  • Publisher Date: 04 Dec 2007
  • Height: 210 mm
  • No of Pages: 84
  • Series Title: German
  • Weight: 123 gr


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