US-GAAP - der Fair Value als Leitlinie

Name: US-GAAP - der Fair Value als Leitlinie
Brand: Atlantic Books
SKU: 9783838681702
Price: 8494.0 INR
Availability: InStock

by Dennis Schön

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ISBN13: 9783838681702
Binding: Paperback
Subject: N/A
Publisher: Diplom.de
Publisher Imprint: Diplom.de
Publication Date: August 1, 2004
Pages: 96
Original Price: USD 101.5
Language: German
Edition: N/A
Item Weight: 137 grams
BISAC Subject(s): General

About The Book

Inhaltsangabe: Problemstellung: „Accounting may be said to be standing at the crossroads, facing a choice between maintenance of its historical role and decreasing relevance, on the one hand; and expanding its role with attendant risk and potentially expanding relevance, on the other. The developments (...) suggest that American GAAP have already started down the path toward expansion and change." Vor dem Hintergrund dieses aus dem Jahre 1997 stammenden Zitates, ist in den letzten Jahren zweifelsohne eine deutliche Umbruchsphase auf dem Gebiet der internationalen Rechnungslegung zu beobachten. Die zunehmende Globalisierung der Güter- und Kapitalmärkte führt zu stetig wachsenden Informationsbedürfnissen der Rechnungslegungsadressaten. Diese, also hier in erster Linie die aktuellen und potentiellen Investoren als im Vordergrund stehende Adressaten sowie auch die Kreditgeber benötigen zur Unterstützung ihrer Anlageentscheidungen entscheidungsnützliche Informationen über den Wert und die wirtschaftliche Entwicklung des bilanzierenden Unternehmens. Der bisher in der Rechnungslegung dominierende Wertansatz der historischen Anschaffungs- bzw. Herstellungskosten (historical cost) vermag aber nur ein verzerrtes Bild über die tatsächliche Vermögens- und Ertragslage abzuliefern. Die ma geblichen Kritikpunkte stellten dabei aus dem Jahresabschluss nicht erkennbare stille Reserven sowie meist nur unzureichende Informationen über künftig erwartete Zahlungsflüsse dar. Die US-amerikanische Rechnungslegung nach US-GAAP nimmt hier die Vorreiterrolle auf dem Weg in eine neue Ära der Rechnungslegung ein. Momentan wird der beizulegende Zeitwert (Fair Value) als neuer Wertma stab für die Bewertung von Vermögensgegenständen und Schulden intensiv diskutiert. Fand dieser bereits schon seit Mitte der neunziger Jahre vereinzelt bei der Bewertung von finanziellen Vermögenswerten und Schulden Anwendung, so zeichnet sich in jüngerer Zeit verstärkt die Tendenz ab, den Fair Value auch für die Bewe

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