Internationale Rechnungslegung nach IAS/IFRS bei mittelständischen Industriebetrieben Ostösterreichs
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Inhaltsangabe: Problemstellung: Die EU-Verordnung Nr. 1606/2002 vom 19. Juli 2002 führte zum Anbruch eines neuen Zeitalters der Rechnungslegung in Europa. Demnach müssen alle kapitalmarktorientierten Unternehmen in der Europäischen Union seit dem 1. Jänner 2005 einen Konzernabschluss nach den International Financial Reporting Standards (IFRS) aufstellen. Weiters können Einzelabschlüsse nach IFRS zu Informationszwecken erstellt werden. Neben den kapitalmarktorientierten Unternehmen wird der Wechsel auf IFRS aber auch für (zumeist nicht kapitalmarktorientierte) Mittelunternehmen (MU) zunehmend an Bedeutung gewinnen. Vor allem mittlere Unternehmen, die grenzüberschreitend tätig sind, sind gefordert, Unternehmensergebnisse vergleichbar zu machen. Dies besonders dann, wenn sie sich für EU-Fördergelder bewerben oder supranationale Partnerschaften eingehen. Hier sind Vergleichbarkeit und Nachvollziehbarkeit der Unternehmensdaten von ebenso gro er Bedeutung wie auch bei der Deckung ihres Kapitalbedarfs bei Banken, speziell im Zusammenhang mit den neuen Eigenkapitalvorschriften von Basel II. Aber auch bei alternativen Finanzierungsformen, wie zum Beispiel Private Equity-Finanzierung, liefert ein vergleichbarer Jahresabschluss wichtige Informationen für eine Entscheidungsbasis. Eine Rolle in diesem Zusammenhang spielen auch die gegenwärtigen Anstrengungen des IASB (International Accounting Standards Board) zur Entwicklung eines eigenständigen Satzes von IFRS, die die spezifischen Belange nicht-kapitalmarktorientierter mittelständischer Unternehmen berücksichtigen sollen. Die Bemühungen des IASB konzentrieren sich bei diesen IFRS for Non-Publicly Accountable Entities (NPAEs)" im Wesentlichen auf eine vereinfachte Anwendung der IFRS bei angemessener Aussagekraft des Jahresabschlusses. Ziel der Arbeit ist es, herauszufinden, inwieweit eine Umstellung auf IAS/IFRS für Mittelbetriebe nützlich und machbar sei. Dabei werden auch jene inhaltlichen Unterschiede der Rechnungslegung
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