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Home > Business and Economics > Economics > Internationale Rechnungslegung: Erstmalige Anwendung Von Ifrs 1
Internationale Rechnungslegung: Erstmalige Anwendung Von Ifrs 1

Internationale Rechnungslegung: Erstmalige Anwendung Von Ifrs 1


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About the Book

Im Zuge der immer weiter fortschreitenden Globalisierung erstellen immer mehr Unternehmen ihre Bilanz nach internationaler Rechnungslegung, dem International Financial Reporting Standard (IFRS). Dafur nutzen die Unternehmen bis jetzt die Interpretation SIC-8 von 1998.1 Diese bezieht sich auf den Standard IAS 8.2 Gemass SIC-8 sind die Standards und Interpretationen, die in dem Zeitraum der erstmaligen Anwendung gelten, grundsatzlich retrospektiv anzuwenden. Davon darf nur abgewichen werden, wenn in den jeweiligen Standards oder Interpretationen andere Ubergangsvorschriften enthalten sind oder der Anpassungsbetrag fruherer Perioden nur mit einem unvertretbar hohen Aufwand ermittelt werden kann.3 Im Jahr 2001 begann das International Accounting Standard Board (IASB) mit der Uberarbeitung der SIC-8.4 Das IASB ist das wichtigste Organ des International Accounting Standard Comitees (IASC). Dem IASB gehoren bis heute schon uber 100 Lander an. Deutschland wird durch das 1998 gegrundete Fachgremium Deutsche Rechnungslegungs Standards Comittee vertreten. Zum Vorteil dieses Systems gehort, dass die jeweiligen Vertreter der einzelnen Lander bei der Entwicklung der IFRS ihre nationalen Interessen einbringen konnen.5 Zu den wichtigsten Aufgaben des IASB gehoren neben der Fuhrung der Geschafte des IASC, zum einen die Verabschiedung von Standards und Interpretations und zum anderen die Kontaktaufnahme mit den nationalen Rechnungslegungsinstitutionen, die auch als Standardsetter bekannt sind.6 Das IASB begann mit der Uberarbeitung der bisherigen Interpretation SIC 8, weil es einige ungeregelte und kontroverse Sacherverhalte gab. Die Mitglieder des Boards haben erkannt, dass in den nachsten Jahren immer mehr Lander fur die Rechnungslegung ihrer Unternehmen IFRS einfuhren werden. Daraufhin wurde im Juli 2002 der Entwurf ED1 veroffentlicht und bis Ende Oktober 2002 zur Diskussion gestellt. Im Rahmen der Kommentierungsfrist und von Beratungen gab es wesentliche Anderungen am Entwurf. Im Mai 2003 wurde die neue Regelung IFRS 1, First-time Adoption of International Financial Reporting Standards, verabschiedet7 und am 19. Juni 2003 veroffentlicht.8 IFRS 1 hat die erstmalige Anwendung der IFRS als Gegenstand. Dieser Standard geht mit seinen Regelungen uber die Regelungen der Interpretationen hinaus.9 Studienarbeit aus dem Jahr 2003 im Fachbereich Wirtschaft - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Hochschule fur Oekonomie & Management gemeinnutzige GmbH, Hochschulleitung Essen, Sprache: Deutsch


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Product Details
  • ISBN-13: 9783638301800
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Language: German
  • Sub Title: Erstmalige Anwendung Von Ifrs 1
  • ISBN-10: 363830180X
  • Publisher Date: 01 Jan 2004
  • Binding: Digital (delivered electronically)
  • No of Pages: 29


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