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Die Kapitalkonsolidierung im Gesamtabschluss von Gebietskörperschaften by Sadeghi, Sanaz

Die Kapitalkonsolidierung im Gesamtabschluss von Gebietskörperschaften

by Sanaz Sadeghi
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Book cover type: Paperback
  • ISBN13: 9783656851059
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 32
  • Original Price: USD 26.9
  • Language: German
  • Edition: N/A
  • Item Weight: 55 grams
  • BISAC Subject(s): Finance / General

Studienarbeit aus dem Jahr 2014 im Fachbereich BWL - Investition und Finanzierung, Note: 2,0, Universität Hamburg (Sozialökonomie), Sprache: Deutsch, Abstract: Im Rahmen dieser Arbeit soll versucht werden, die gesetzlichen Regeln zur Kapitalkonsolidierung zu erklären und einen Überblick über dieses komplexe Themengebiet zu vermitteln. Nach der Einleitung in die Thematik werden im zweiten Kapitel Konzernrechnungslegung für Gebietskörperschaften zunächst wichtige Begrifflichkeiten, die im Laufe dieser Arbeit vorkommen, erläutert. Des Weiteren werden auch relevante Paragraphen aus den Gesetzestexten vorgeführt um die rechtliche Lage besser verstehen zu können. Im dritten Kapitel Besonderheiten und Unterschiede der Kommunalen gegenüber der Privatwirtschaftlichen Rechnungslegung wird ein Überblick über die Besonderheiten des kommunalen Rechnungswesens gegeben, auch in Hinblick auf die Unterschiede gegenüber des Rechnungswesens einer privatrechtlichen Organisation. In Abgrenzung des Konsolidierungskreises, dem vierten Kapitel dieser Arbeit, wird der Konsolidierungskreis nach dem HGB und dem IFRS erklärt. Das fünfte Kapitel Die Vollkonsolidierung untersucht die Bedeutung und die Aufgaben der Kapitalkonsolidierung. Im letzten Kapitel Gesamtabschluss wird dann ein Einblick in den kommunalen Gesamtabschluss, sowie der Ausstellungspflicht, Bestätigung und Prüfung des Abschlusses geboten werden. Die vorliegende wissenschaftliche Arbeit wird dann mit einer Schlussbetrachtung - dem Fazit - abgeschlossen werden.

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