Das Control-Konzept Nach IFRS 10 by Marco Popp - Bookswagon
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Home > Business and Economics > Finance and accounting > Das Control-Konzept Nach IFRS 10: Identifikation und Auslegung Unbestimmter Rechtsbegriffe und Generalklauseln(Wiley Thesis)
Das Control-Konzept Nach IFRS 10: Identifikation und Auslegung Unbestimmter Rechtsbegriffe und Generalklauseln(Wiley Thesis)

Das Control-Konzept Nach IFRS 10: Identifikation und Auslegung Unbestimmter Rechtsbegriffe und Generalklauseln(Wiley Thesis)


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About the Book

Der neue Standard "IFRS 10 - Konzernabschl sse" ist seit dem 1.1.2014 von allen Unternehmen in der EU, die zur Ver ffentlichung eines IFRS-Konzernabschlusses verpflichtet sind, zwingend anzuwenden. Inhaltlich enth lt IFRS 10 das Control-Konzept, das die bisher in IAS 27 sowie SIC-12 enthaltenen Vorschriften zur Abgrenzung des Vollkonsolidierungskreises eines IFRS-Konzernabschlusses ersetzt. Diese gerieten, insbesondere aufgrund der damit verbundenen bilanzpolitischen Gestaltungspotenziale, im Zuge der letzten Finanzmarktkrise stark in die Kritik. Die zentrale Zielsetzung des neu geschaffenen Control-Konzepts nach IFRS 10 besteht darin, die mit der Abgrenzung des bislang in IAS 27 und SIC-12 verankerten Vollkonsolidierungskreises verbundenen Gestaltungsspielr ume zu minimieren. Dies sollte durch eine Abkehr von quantitativen sowie sich an festen Grenzwerten orientierenden Regelungen hin zu qualitativen und prinzipienorientierten Regelungen geschehen. Durch die Vermeidung von eng definierten Kriterien ("bright lines") und der damit verbundenen Orientierung an prinzipienorientierten Normen nehmen durch das Control-Konzept nach IFRS 10 die M glichkeiten zur Bilanzpolitik mittels Sachverhaltsgestaltungen tendenziell ab. Die Kehrseite der sich rein an qualitativen Kriterien orientierenden Control-Definition des IFRS 10 besteht indes darin, dass die einzelnen Vorschriften in einem hohen Ma e auslegungsbed rftig sind. Hieraus resultieren Spielr ume, die M glichkeiten zur Bilanzpolitik mittels Sachverhaltsabbildungen er ffnen. Infolgedessen besteht die Zielsetzung des Buches darin, einen Ansatz f r die zweckkonforme Auslegung der Vorschriften des Control-Konzepts nach IFRS 10 zu entwickeln, um damit die materiell bedeutsamen Vorschriften des Control-Konzepts nach IFRS 10 zweckkonform auszulegen.

About the Author :
Marco Popp war Senior Consultant, Service Line Accounting, Financial Services bei PricewaterhouseCoopers in Frankfurt am Main und Projektmitarbeiter mit dem Themenschwerpunkt Konzernrechnungslegung bei Bertelsmann Business Consulting. Seine Promotion erfolgte am Lehrstuhl f r Rechnungswesen, Wirtschaftspr fung und Controlling der HHL - Leipzig Graduate School of Management bei Professor Dr. Henning Z lch.


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Product Details
  • ISBN-13: 9783527508136
  • Publisher: Wiley-VCH Verlag GmbH
  • Publisher Imprint: Blackwell Verlag GmbH
  • Height: 241 mm
  • Series Title: Wiley Thesis
  • Sub Title: Identifikation und Auslegung Unbestimmter Rechtsbegriffe und Generalklauseln
  • Width: 174 mm
  • ISBN-10: 3527508139
  • Publisher Date: 10 Sep 2014
  • Binding: Paperback
  • Language: German
  • Spine Width: 32 mm
  • Weight: 704 gr


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