Leasingbilanzierung bei der Lufthansa AG für das Geschäftsjahr 2018
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Studienarbeit aus dem Jahr 2020 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, FOM Essen, Hochschule für Oekonomie & Management gemeinnützige GmbH, Hochschulleitung Essen früher Fachhochschule, Sprache: Deutsch, Abstract: Diese Hausarbeit befasst sich mit dem IAS 17. Dieser Standard regelt innerhalb der IFRS die bilanzielle Behandlung der Leasingverhältnisse. Für Geschäftsjahre ab dem 01.01.2019 gilt dessen Nachfolger IFRS 16. Da zum Zeitpunkt des Verfassens noch kein Geschäftsbericht aus dem Jahre 2019 zur Verfügung steht, wird im vorliegenden Geschäftsbericht aus dem Jahre 2018 noch nach dem IAS 17 bilanziert. Somit gilt dieser Standard als Grundlage für diese Hausarbeit. Der Begriff Leasing wird meistens im Bereich der privaten Haushalte mit der Automobilbranche in Verbindung gebracht, da das Leasing für viele private Haushalte eine Form des Automobilerwerbs darstellt. Für Unternehmen spielt zwar der Begriff Leasing für den Dienstwagenerwerb ebenfalls eine gro e Rolle, jedoch behandelt diese Arbeit das Leasing als Finanzierungsinstrument im Unternehmensbereich und insbesondere dessen Bilanzierung. Das HGB (Handelsgesetzbuch) definiert nicht genau wer das Leasing zu bilanzieren hat und in welcher Form dies zu geschehen hat, weil das deutsche Recht hierfür keine Legaldefinition für den Begriff "Leasing" gibt. Dies erschwert die Abgrenzung zu anderen Vertragsarten. Das IFRS (International Financial Reporting Standards) versucht dieses Problem mit dem IAS 17 (International Accounting Standard 17) zu lösen. Um die Bilanzierung des Leasings an einem Praxisbeispiel aufzuzeigen beschäftigt sich die vorliegende Hausarbeit mit der Bilanzierung des Leasings bei der Lufthansa AG, einem Unternehmen, welches im DAX vertreten ist. Hierfür wird der zum Zeitpunkt des Verfassens aktuelle Geschäftsbericht für das Jahr 2018 herangezogen.
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