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Die KMU-orientierte Rechnungslegung. Grundlagen und Anforderungen by Anonymous

Die KMU-orientierte Rechnungslegung. Grundlagen und Anforderungen

by Anonymous
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Book cover type: Paperback
  • ISBN13: 9783668244443
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 30
  • Original Price: USD 26.9
  • Language: German
  • Edition: 1. Auflage
  • Item Weight: 50 grams
  • BISAC Subject(s): Accounting / General

Studienarbeit aus dem Jahr 2013 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Technische Universität Bergakademie Freiberg, Sprache: Deutsch, Abstract: Die vorliegende Arbeit geht der Frage nach, welche Anforderungen an eine KMU-orientierte Rechnungslegung bestehen und angesichts der Internationalisierung zukünftig zu erwarten sind. Kleinstunternehmen sowie kleine und mittlere Unternehmen sind der Motor der Wirtschaft. Sie tragen wesentlich zur Entstehung von Arbeitsplätzen bei und spielen deshalb eine entscheidende Rolle bei der Entwicklung der Wirtschaft. Der erste Teil der Arbeit beschäftigt sich mit den Grundlagen der Rechnungslegung sowie einer umfassenden Charakterisierung und Definition von KMU. Im zweiten Teil werden der Zweck der Rechnungslegung, die Anforderungen und die Adressaten dieser aufgezeigt. Vor allem werden hier die verschiedenen Formen von Gesellschaftern sowie Fremdkapitalgeber analysiert. Die Entstehung internationaler Standards wird in dieser Arbeit lediglich kurz aufgezeigt.

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