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Home > Business and Economics > Business and Management > Kritische Wurdigung Des Gemeinsamen Iasb/FASB-Projekts 'Financial Statement Presentation'
Kritische Wurdigung Des Gemeinsamen Iasb/FASB-Projekts 'Financial Statement Presentation'

Kritische Wurdigung Des Gemeinsamen Iasb/FASB-Projekts 'Financial Statement Presentation'


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About the Book

Seit dem Jahr 2004 befasst sich das IASB zusammen mit dem FASB mit der Verbesserung der Jahresabschlussdarstellung. Ziel der Boards ist es, diesbezuglich einen einheitlichen Standard zu schaffen. Grund fur die Uberlegungen der beiden Standardsetter ist die Kritik der Adressaten. Diese bemangelten, dass es zu viele, zum Teil inkonsistente Moglichkeiten der Abschlussdarstellung gebe und sich diese in ihrer Qualitat und Quantitat unterscheiden. Dies macht es schwieriger, Erfolgs- und Ergebnisgrossen zu verstehen und zu vergleichen.Das Projekt 'Financial Statement Presentation' wurde ursprunglich unter dem Namen 'Performance Reporting' vom IASB bereits im Jahr 2001 ins Leben gerufen. Die Umbenennung erfolgte im Jahr 2006 auf Grund einer inhaltlichen Erweiterung, denn es sollte nicht allein bei einer Umgestaltung der Erfolgsrechnung bleiben. Vielmehr soll nun der Informationsnutzen fur die Adressaten gesteigert und ihnen so die Moglichkeit gegeben werden, infolge eines besseren Verstandnisses, entsprechende Entscheidungen treffen zu konnen. Ansatz und Bewertung sind keine Bestandteile des Projekts. Auf Grund der Komplexitat des Projekts wurde dieses in drei Phasen gegliedert. Bereits im Jahr 2007 wurde Phase A mit der Uberarbeitung des IAS1 Presentation of Financial Statements abgeschlossen. Diese befasste sich damit, welche Bestandteile ein Jahresabschluss haben muss und welche Informationen diese enthalten sollen. Die erarbeiteten Vorschriften sind fur Geschaftsjahre, die nach dem 31.Dezember 2008 beginnen, zwingend vorgeschrieben. Am 16.Oktober2008 wurde das Diskussionspapier 'Preliminary Views on Financial Statement Presentation' durch IASB und FASB veroffentlicht. Bis zum 14.April2009 hatten Interessierte die Moglichkeit, dieses zu kommentieren. Das Diskussionspapier gehort zur Phase B des IASB/ FASB-Projekts und beschaftigt sich mit der Darstellung der Informationen im Jahresabschluss. Im Rahmen dieser Arbeit werden die Neuregelungen des 'Financial Statement Presentation'-Projekts kritisch analysiert. Insbesondere wird untersucht, inwieweit die Neuerungen zu einer Verbesserung des true and fair view fuhren und somit den Informationsnutzen fur die Hauptadressaten des IFRS-Abschlusses, die Kapitalgeber, steigern. Zudem wird geklart, ob es durch die Anderungen zu einer Erleichterung fur die Bilanzierenden bei der Jahresabschlusserstellung kommt


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Product Details
  • ISBN-13: 9783640639939
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Language: German
  • ISBN-10: 3640639936
  • Publisher Date: 01 Jan 2010
  • Binding: Digital (delivered electronically)
  • No of Pages: 69


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