Fair Value-Bewertung in IFRS-Abschlüssen. Eine deskriptive Analyse von Industrieunternehmen
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Akademische Arbeit aus dem Jahr 2020 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Freie Universität Berlin, Sprache: Deutsch, Abstract: In dieser Arbeit wird das Ausma der fair value-Bewertung auf die Abschlüsse von Industrieunternehmen dargestellt und analysiert. Auf die Darstellung wesentlicher konzeptioneller und normativer Rahmenbedingungen folgt eine Übersicht über vorhandene Untersuchungen, welche das Ausma der fair value-Bewertung aufgezeigt haben. Dieser Übersicht schlie t sich eine eigene Untersuchung an und thematisiert dabei die Auswirkungen der fair value-Bewertung auf die Vermögens- und Ertragslage untersuchter Industrieunternehmen. Hiernach werden die Untersuchungsergebnisse im Hinblick auf ihre Verlässlichkeit und Entscheidungsnützlichkeit beurteilt und in den aktuellen Stand der Forschung eingebettet. Zum Schluss werden die in der Untersuchung inhärenten Limitationen und mögliche Forschungsperspektiven für zukünftige Untersuchungen aufgezeigt. Um dem vorrangigen Ziel des IFRS-Abschlusses, dem Abschlussadressaten entscheidungsnützliche Finanzinformationen bereitzustellen, gerecht zu werden, orientiert sich der fair value an einer Bilanzierung zu aktuellen Marktpreisen. Somit soll zum Bewertungsstichtag, durch den fair value, im Gegensatz zu vergangenheitsorientieren Anschaffungs- oder Herstellungskosten, der aktuelle Marktpreis eines Vermögenswertes oder einer Schuld bilanziell abgebildet werden. Kritik an der Entscheidungsnützlichkeit des fair value äu ert sich in der nur begrenzt nachvollziehbaren und objektivierten Ermittlung vieler fair values. Die fair value-Bewertung flankiert somit das Spannungsfeld zwischen Entscheidungsrelevanz und Verlässlichkeit.
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