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Mehrkomponentenverträge: Bilanzierung nach UGB/IAS/US-GAAP by Weisser, Benedikt

Mehrkomponentenverträge: Bilanzierung nach UGB/IAS/US-GAAP

by Benedikt Weisser
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Book cover type: Paperback
  • ISBN13: 9783836694148
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Diplomica Verlag
  • Publisher Imprint: Diplomica Verlag
  • Publication Date:
  • Pages: 96
  • Original Price: USD 59.9
  • Language: German
  • Edition: N/A
  • Item Weight: 182 grams
  • BISAC Subject(s): General

Gegenstand dieser Studie ist die Darstellung der Ausprägungsformen von Mehrkomponentenverträgen und die Erörterung bilanzieller Fragestellungen zum Thema. Die steigende Bedeutung von Mehrkomponentenverträgen ergibt sich vor allem aus dem unternehmerischen Ziel Kunden zu binden, und führt in der Praxis oft dazu, dass dem Kunden sogenannte 'Gesamtpakete' oder 'Komplettlösungen' angeboten werden. Diese bestehen in der Regel aus einer Produktlieferung und damit verknüpfbaren zusätzlichen Dienstleistungen. Das Thema solcher 'Gesamtverträge' hat für die Praxis in den letzten Jahren grö te Bedeutung errungen, da es für viele Unternehmen die Grundlage der Umsatz- und Ertragsrealisierung eines Gro teils ihrer gesamten Erlöse darstellt. Bei Mehrkomponentenverträgen ergibt sich das zentrale Bilanzierungsproblem durch die Erbringung mehrerer zusammengehöriger Leistungen, die unterschiedlichen Abrechnungsperioden zugerechnet werden. Da die Bilanzierung von Mehrkomponentenverträgen vor allem ein Umsatzrealisierungsproblem begründet, werden zu Beginn dieser Arbeit zunächst die Grundsätze der Umsatz- und Ertragsrealisierung im Allgemeinen erläutert. Dies erfolgt anhand eines Überblicks über die grundsätzlichen Gemeinsamkeiten und Unterschiede bei der Auffassung von Umsatz und Gewinn nach US-GAAP, IFRS und deutschem bzw. österreichischem Bilanzrecht. Anschlie end wird im Hauptteil der Studie auf die Bilanzierung von Mehrkomponentenverträgen unter Beachtung rechtlich relevanter Vorschriften internationaler Rechnungslegungsstandards, US amerikanischer Standards sowie der UGB/dHGB Normen, eingegangen. Dabei wird einerseits aufgezeigt, warum die Thematik der Umsatz- und Gewinnrealisierung bei Mehrkomponentenverträgen zu den zentralen Bilanzierungsproblemen nach österreichischem/deutschem Bilanzrecht gehört, nach IAS/IFRS eine Regelungslücke besteht und andererseits die vorhandenen US-GAAP Vorschriften vorgestellt.

Benedikt Weisser, geboren 1985 in Oberösterreich, studierte Betriebswirtschaftslehre mit Schwerpunkt Rechnungslegung und Controlling an der Karl-Franzens-Universität Graz. Sein Interesse und Wissen in speziellen Gebieten der externen Unternehmensrechnung sammelte der Autor im Laufe seiner fünfjährigen Studienzeit. Das vorliegende Werk entstand als Masterarbeit mit dem Titel "Mehrkomponentenverträge - Gestaltung und Bilanzierung" am Lehrstuhl für Controlling und Unternehmensrechnung. Der Autor beendete mit Abgabe dieses Werks sein BWL- Masterstudium Fiancial and Industrial Management an der Universität Graz, wobei er das letzte Jahr seines Studiums an der Bordeaux Management School (Grande Ecole) absolvierte. Benedikt Weisser arbeitet heute bei einer Steuerberatungs- und Wirtschaftsprüfungskanzlei in Wien.

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