Die Gestaltung des Economic Value Added (EVA) auf der Grundlage nationaler und internationaler Rechnungslegungsvorschriften für ein wertorientiertes B
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Diplomarbeit aus dem Jahr 2004 im Fachbereich BWL - Controlling, Note: 1.8, Hamburger Fern-Hochschule, Sprache: Deutsch, Abstract: Ausgehend von einer kurzen Charakterisierung des wertorientierten Beteiligungscontrollings und einer grundsätzlichen Darstellung der Rechnungslegungsvorschriften des HGB, der IAS/IFRS und der US-GAAP, werden die beidengenannten kombinierten Bewertungsinstrumente in ihren Grundzügen erläutert. Anschlie end werden die drei Rechnungslegungsnormen hinsichtlich der erforderlichen Anpassungen zur Ermittlung des EVA genauer dargestellt. Dies erfolgt anhand ausgewählter Bilanzierungssachverhalte, welche aufgrund ihrer praktischen Relevanz für die Ermittlung der Basisgrö en oder aufgrund einer signifikanten Unterscheidung in den Bilanzierungsvorschriften herangezogen werden. Die Untersuchung erfolgt dabei vordergründig in Bezug auf die externk ommunizierten Jahresabschlussdaten und soll die Erkenntnis bringen, inwieweit die publizierten Werte und sonstigen Angaben zu den jeweiligen Jahresabschlusspositionen aus externer Sicht eine Anpassung an eine geforderte operative Sichtweise zulassen oder nicht. Je nach zugrunde liegendem Sachverhalt werden der Analyse der Anpassungsfähigkeit erforderlichenfalls entsprechende Ausführungen über die betreffenden Bilanzierungsgrundlagen vorangestellt. Insbesondere bei der Bilanzierung von latenten Steuerrückstellungen, der Behandlung von Leasingverträgen sowie bei der Bilanzierung eines Geschäfts- oder Firmenwerteswird eine detailliertere Darstellung zum besseren Verständnis der Anpassungsnotwendigkeit und -fähigkeit als erforderlich betrachtet. Auf detaillierte Berechnungsbeispiele wird indes verzichtet. Abschlie end werden die untersuchten Positionen einander gegenübergestellt, um die zugrunde liegenden Rechnungslegungsstandards hinsichtlich ihrer Eignung zur Ermittlung des EVA aus der Sichtweise eines wertorientierten Beteiligungscontrollings zu beurteilen.
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