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International Financial Reporting Standards Fur Kleine Und Mittelstandische Unternehmen

International Financial Reporting Standards Fur Kleine Und Mittelstandische Unternehmen


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About the Book

Inhaltsangabe: Einleitung: Seit dem 01.01.2005 sind nach den Forderungen der Europaischen Union (EU) kapitalmarktorientierte Konzerne in Deutschland gem. 315a Abs. 1 HGB mit befreiender Wirkung verpflichtet, die Jahresabschlusse nach den International Financial Reporting Standards (IFRS) zu erstellen und zu publizieren. Das von der EU eingeraumte Wahlrecht, die IFRS ebenfalls auf Einzelabschlusse von kapitalmarktorientierten Unternehmen bzw. auf Einzel- und Konzernabschlusse von nicht kapitalmarktorientierten Unternehmen anzuwenden, wurde vom deutschen Gesetzgeber nicht in Anspruch genommen. Doch der Ruf nach Harmonisierung der Jahresabschlusse fur klein- und mittelstandische Unternehmen (KMU) wird immer lauter. Besonders Unternehmen mit internationalen Geschaftsbeziehungen haben im zunehmenden Masse ein hohes Interesse daran, ihren Geschaftspartnern die Unternehmenslage zur Beurteilung zu eroffnen. Aber auch die Moglichkeit, sich mit internationalen Konkurrenten zu vergleichen, fuhrt vermehrt zu Forderungen nach den IFRS. Immer mehr Banken und Investoren aus dem In- und Ausland aussern ihr Anliegen auf international verstandliche und standardisierte Jahresabschlusse sowie die wahre Darlegung der aktuellen und zukunftigen Lage des Unternehmens. Nationale Vorschriften kommen diesen Bedurfnissen nur bedingt nach. Zwei Punkte hindern die deutschen KMU allerdings an der Anwendung der IFRS. Zum einen verbietet der deutsche Gesetzgeber diesen Unternehmen die Erstellung und Veroffentlichung eines befreienden Jahresabschlusses nach IFRS. Andererseits waren die IFRS in ihrer gegenwartigen Form, was Komplexitat und Umfang betrifft, fur KMU mit einer Erhohung der Aufstellungskosten verbunden und somit keine adaquate Alternative. Die vor der verpflichtenden Einfuhrung der IFRS fur kapitalmarktorientierte Unternehmen stattgefundene Diskussion uber die Einfuhrung von IFRS fur KMU wird jetzt in ihrer Intensitat verstarkt. Das International Accounting Standard Board (IASB) wie auch"


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Product Details
  • ISBN-13: 9783838693217
  • Publisher: Diplom.de
  • Publisher Imprint: Diplom.de
  • Height: 210 mm
  • No of Pages: 160
  • Spine Width: 9 mm
  • Width: 148 mm
  • ISBN-10: 3838693213
  • Publisher Date: 06 Feb 2006
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 218 gr


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