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Die Abgrenzung von Eigen- und Fremdkapital nach IFRS by Maaß, Caroline

Die Abgrenzung von Eigen- und Fremdkapital nach IFRS

by Caroline Maaß
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Book cover type: Paperback
  • ISBN13: 9783836687157
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Diplomica Verlag
  • Publisher Imprint: Diplomica Verlag
  • Publication Date:
  • Pages: 86
  • Original Price: USD 59.9
  • Language: German
  • Edition: N/A
  • Item Weight: 164 grams
  • BISAC Subject(s): General

Gesellschaftern deutscher Personenhandelsgesellschaften steht gesetzlich ein so genanntes Inhaberkündigungsrecht mit Abfindungsfolge zu. Da sich das Unternehmen dieser Rückzahlungsverpflichtung nicht entziehen kann, sind Einlagen in deutsche Personenhandelsgesellschaften nach derzeit gültigen IFRS als Fremdkapital zu klassifizieren und zum beizulegenden Zeitwert (fair value) zu bewerten. Auch deutsche Genossenschaften können aufgrund der gesetzlich garantierten Kündigungsrechte ihrer Mitglieder im Extremfall kein Eigenkapital mehr in der IFRS-Bilanz ausweisen. Die Folgen dieser Umqualifizierung von HGB-Eigenkapital in IFRS-Fremdkapital sind weitreichend: Neben einem befremdlichen Bilanzbild führt die erfolgswirksame Folgebewertung dazu, dass sich das Unternehmen umso schlechter in Bilanz und Gewinn- und Verlustrechnung darstellt, je besser es sich wirtschaftlich entwickelt. Da dies nicht der in einem Abschluss angestrebten 'fair presentation' entspricht, hat das IASB sowohl kurzfristige als auch langfristige Ma nahmen ergriffen, diese Anomalien in der Rechnungslegung zu beseitigen. Ziel der vorliegenden Arbeit ist es, die Ma nahmen des IASB vorzustellen, ihre Auswirkungen auf die Rechnungslegung deutscher Unternehmen zu untersuchen und sie anhand konzeptioneller Anforderungen zu würdigen. In einem Grundlagenkapitel (Kapitel 2) wird zunächst geklärt, wann deutsche Unternehmen die IFRS-Vorschriften anwenden müssen bzw. können und warum es einer präzisen Aufteilung in Eigen- und Fremdkapital bedarf. Darüber hinaus werden aus den Grundsätzen der IFRS-Rechnungslegung konzeptionelle Anforderungen an eine sachgerechte Kapitalabgrenzung abgeleitet. Im 3. Kapitel erfolgt eine genaue Betrachtung der derzeit gültigen Vorschriften zur Bilanzierung von Eigenkapital nach IFRS sowie deren Auswirkungen auf die Jahresabschlüsse deutscher Unternehmen. Das 4. Kapitel stellt sodann die kurzfristigen sowie langfristigen Ansätze des IASB zur künftigen Abgrenzung von Eigen- und Fremdkapit

Caroline Maaß wurde 1982 in Erlangen geboren. Ihr Studium der Betriebswirtschaftslehre an der Justus-Liebig-Universität Gießen schloss die Autorin im Jahre 2008 mit dem akademischen Grad Diplom-Kauffrau erfolgreich ab. Bereits während des Studiums sammelte die Autorin umfassende praktische Erfahrungen im Bereich der Rechnungslegung/Wirtschaftsprüfung und entwickelte ein besonderes Interesse an der Bilanzierung von Finanzinstrumenten nach IFRS.

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