Die Bewertung von Aktienoptionen nach IFRS ED 2: Share-based Payment
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Inhaltsangabe: Einleitung: Die vorliegende Arbeit beschreibt die bilanzielle Behandlung von vergütungshalber gewährten Aktienoptionen nach dem IASB Exposure Draft 2 Share-based Payment. Ziel der Arbeit ist es, die Materie konzeptionell und schematisierend einzuordnen, praxisorientiert darzustellen und hierbei ggf. Regelungslücken durch Analogien und Interpretationen zu schlie en, in ihren Grundzügen zu diskutieren, sowie die von ihr ausgehenden - erheblichen - Wirkungen zu erläutern und in Ansätzen zu quantifizieren. Zusätzlich zu den Normen des ED 2 werden auch die bis zum 1.10.2003 hierzu ergangenen und von der Fachliteratur weitgehend noch nicht berücksichtigten Board-Entscheidungen dargestellt. Dem in diesem Kontext noch bestehenden Mangel an offiziellen Beschreibungen kann weiten Teils durch einen Rückgriff auf US-GAAP SFAS 123 begegnet werden. Insbesondere die modified grant date method die im zukünftigen Standard die units of service method ablöst, wird sowohl konzeptionell als auch anwendungsorientiert erläutert. Dem in der Rezeption des Standardentwurfs häufig bemängelte Fehlen von praxisnahen Fallbeispielen soll durch eine nach ED 2 durchgeführte Bilanzierung des DaimlerChrysler Stock-Option-Plans 2000 abgeholfen werden. In diesem Zusammenhang wird auch der Umgang mit den vom IASB ausgeblendeten, aber höchst praxisrelevanten ratierlich ausübbaren Optionen dargestellt (graded vesting schedule). Inhaltsverzeichnis: Inhaltsverzeichnis: Inhaltsverzeichnisii Abkürzungsverzeichnisiv Abstractv 1.Hintergrund und Konzept des Standardentwurfs IFRS ED 21 1.1Aktienoptionspläne als Form der Managementvergütung1 1.2Status Quo der bilanziellen Abbildung von Aktienoptionsprogrammen2 1.2.1HGB3 1.2.2IAS4 1.2.3US-GAAP5 1.2.4Neuere Initiativen zur erfolgswirksamen Bilanzierung6 1.3IFRS ED 2 Share-based Payment7 1.3.1Konzept des Standardentwurfs7 1.3.2Inkrafttreten, Übergangsvorschriften8 2.Ansatz- und Bewertungsvorschriften für Aktienoptionen nach ED 29 2
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