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Fair Value in Der Ifrs-Rechnungslegung: Anwendungsnutzen Des Fair Value

Fair Value in Der Ifrs-Rechnungslegung: Anwendungsnutzen Des Fair Value


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About the Book

Der Begriff des Fair Value trat erstmalig Ende des 19. Jahrhunderts im US-amerikanischen Rechtsraum im bekannteren Masse auf. Dies ereignete sich im Zusammenhang mit einer Preisregulierung durch ein richtungweisendes Urteil zur Bemessung von Fahrkartenpreisen. Der amerikanische Surpreme Court verfugte im Fall Smyth vs. Ames 1898 den Grundsatz, dass der Eisenbahngesellschaft ein 'fair return on fair value' zusteht. Das Gericht sah eine Ermittlung der Preise unter anderem auf Basis kunftiger Erfolgsgrossen vor. Damit etablierte sie fruh ein okonomisches Wertverstandnis fur den Fair Value. Das Wort fair beinhaltet hier die Gerechtigkeitsvorstellung, da im Vordergrund stand, dem offentlichen Unternehmen eine 'fair compensation for the services rendered' zukommen zu lassen.1 Die kapitalmarktorientierte Rechnungslegung, insbesondere die International Financial Reporting Standards und die US-amerikanischen Generally Accepted Acounting Principles, zeichnen sich durch die seit Ende der 1980er Jahre weiter voran schreitende Hinwendung zur Zeitbewertung aus.2 Die Implementierung des Fair Value als Wertmassstab fur Finanzinstrumente, in der jungeren Vergangenheit aber auch zunehmend fur nicht-finanzielle Positionen, wird als ein Anzeichen eines Paradigmenwechsels aufgefasst.3 Dies deutet auf eine nachhaltige, von festen Uberzeugungen auf Seiten der normsetzenden Gremien getragene Entwicklung hin.4 Dieser Trend wird durch die Verbindlichkeit borsennotierter Unternehmen unterstrichen, die seit 2005 ihren Konzernabschluss -im IFRS im 315a Abs. 1 und 2 des HGB geregelt- aufzustellen haben. Zu dem kann ein Mutterunternehmen, das nicht borsennotiert ist, vom Wahlrecht nach 315a Abs. 3 HGB Gebrauch machen, ob es den Konzernabschluss nach IFRS aufstellt, dass sich aufgrund einer Vergleichbarkeit auf einem globalen Markt anbiet


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Product Details
  • ISBN-13: 9783638513869
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Language: German
  • Sub Title: Anwendungsnutzen Des Fair Value
  • ISBN-10: 3638513866
  • Publisher Date: 01 Jan 2006
  • Binding: Digital (delivered electronically)
  • No of Pages: 17


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