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Grundsätze ordnungsmäßiger Buchführung by Kutnenko, Elena

Grundsätze ordnungsmäßiger Buchführung

by Elena Kutnenko
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Book cover type: Paperback
  • ISBN13: 9783656105565
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 64
  • Original Price: USD 27.9
  • Language: German
  • Edition: N/A
  • Item Weight: 96 grams
  • BISAC Subject(s): Accounting / General

Studienarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Fachhochschule für Wirtschaft Berlin, Sprache: Deutsch, Abstract: Nach deutschem Handelsrecht müssen Kaufleute jährlich die, den tatsächlichen Umständen entsprechende Lage ihres Unternehmens darstellen. Der Jahresabschluss erfüllt insbesondere eine Informationsfunktion gegenüber externen Adressaten, wie beispielsweise Investoren und Gläubigern. Um eine Vergleichbarkeit zwischen den jährlichen Abschlüssen eines Unternehmens sowie mehrerer Betriebe untereinander zu schaffen, gibt es in Deutschland verschiedene Regeln über Form und Inhalt des Jahresabschlusses. Diese Normen werden als "Grundsätze ordnungsmä iger Buchführung" (GoB) zusammengefasst. Die GoB umfassen nicht nur die Buchführung im engeren Sinne, sondern auch die Inventur und Bilanzierung. Im Folgenden werden diese unterschiedlichen Grundsätze inhaltlich erläutert. Dabei wird zuerst auf die Inventurvorschriften eingegangen, welche die Grundlage für die Buchführung darstellen. Darauffolgend werden die Grundsätze der Buchführung sowie Bilanzierung zusammenhängend erläutert, dabei orientieren sich diese Ausführungen an der Reihenfolge des Handelsgesetzbuchs. Abschlie end wird untersucht, inwiefern sich diese grundlegenden Normen in der internationalen Rechnungslegung wiederfinden.

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