Fair Value Bilanzierung und Controlling. Eine kritische Analyse
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Studienarbeit aus dem Jahr 2016 im Fachbereich BWL - Controlling, Westfälische Wilhelms-Universität Münster, Sprache: Deutsch, Abstract: Bei einer Bilanzierung nach den Regeln der International Financial Reporting Standards (IFRS) steht stets die Vermittlung entscheidungsnützlicher Informationen an Abschlussadressaten im Vordergrund. Ein diesbezüglich oft diskutiertes Thema ist Fair Value Bilanzierung, durch welche die Informationsfunktion des IFRS-Abschlusses besser erfüllt werden soll. Mit Inkrafttreten des IFRS 13 für Berichtsperioden ab dem 01.01.2013 forcierte das International Accounting Standards Board (IASB) eine einheitliche und übergreifende Vorschrift zum Fair Value im Regelwerk der IFRS. Anders als für die Bilanzierung durch das externe Rechnungswesen, ist für das Controlling die Vermittlung von entscheidungsnützlichen Informationen für die Unternehmensführung von zentraler Bedeutung. Die Ähnlichkeit in den Zwecksetzungen stellt einen Anhaltspunkt für eine Annähe-rung der Rechenwerke dar. Aufgrund zunehmender Konvergenz ist in diesem Zusammenhang davon auszugehen, dass die Vorstellungen des IASB zur Fair Value-Ermittlung Auswirkungen auf das Controlling haben. Konvergenz ist jedoch nur möglich, wenn die Erfüllung der Verhaltenssteuerungs- und Entscheidungs-funktion des Controllings durch Bilanzierungsvorschriften gewährleistet ist. In dieser Arbeit soll kritisch analysiert werden, ob eine Bewertung nach IFRS 13 mit den Funktionen des Controllings konform ist und ob diese einen Anknüpfungspunkt für eine Konvergenz von ex- und internem Rechnungswesen darstellen kann. Es werden zunächst die notwendigen Grundlagen zu Fair Value-Bewertung nach IFRS 13 und zum Controlling dargestellt. Zudem wird der mögliche Nutzen des IFRS 13 für das Controlling untersucht. Die Analyse erfolgt dann am Beispiel von Verrechnungspreisen, da dies die Prüfung der Erfüllung von Controlling-Funktionen unter bestimmten Bedingungen ermöglicht. Es wird untersucht, ob IFRS 13 zur
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