Bilanzierung von Schaden- und Schwankungsrückstellungen im deutschen Versicherungsunternehmen nach HGB und IFRS: Eine vergleichende Analyse
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Studienarbeit aus dem Jahr 2011 im Fachbereich BWL - Bank, Börse, Versicherung, Note: 1, Hochschule für Wirtschaft und Recht Berlin, Sprache: Deutsch, Abstract: Die Rechnungslegung befindet sich aufgrund der fortschreitenden Internationalisierung in einem wegweisenden Wandel und wendet sich verstärkt an aktuelle und potentielle Investoren. Auch deutsche Versicherungsunternehmen sind von dieser Entwicklung, die von einer stetig zunehmenden Konkurrenz an den Kapitalmärkten ausgeht, betroffen. Infolgedessen entsteht für die Versicherungsunternehmen eine Dringlichkeit einen Jahresabschluss mit entscheidungsrelevanten und aussagekräftigen Informationen zur Verfügung zu stellen. Passend zu diesen Entwicklungen und entsprechend der EG-Verordnung 1606/2002 sind seit dem 01.01.2005 kapitalmarktorientierte Unternehmen verpflichtet einen Jahresabschluss auf Basis der IAS/IFRS aufzustellen. Für Versicherungsunternehmen bildet, bis zur Veröffentlichung des endgültigen Standards, IFRS 4 den Standard zur Bilanzierung von Versicherungsverträgen. Im Mittelpunkt der Diskussion steht dabei die Bilanzierung von versicherungstechnischen Rückstellungen. Intention und Ziel dieser Arbeit ist ein Vergleich zwischen der Bilanzierung von Schaden- und Schwankungsrückstellungen nach HGB, IFRS 4 und des Exposure Draft ED/2010/8. Diese Dreiteilung spiegelt sich auch im Aufbau der Arbeit wieder. Nach einem kurzen Überblick über die Bilanzierung von Versicherungsunternehmen nach HGB, folgt die Darstellung der Schaden- und Schwankungsrückstellung sowie deren Bewertung und Ausweis. Anschlie end wird die Bilanzierung nach dem derzeit anzuwendenden IFRS 4 und des ED/2010/8, der den aktuellen Stand der Diskussion wiederspiegelt, aufgezeigt.
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