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Veränderung der bilanzpolitischen Möglichkeiten bei Umstellung der Konzernrechnungslegung von HGB auf IAS by Symanzik, Dirk

Veränderung der bilanzpolitischen Möglichkeiten bei Umstellung der Konzernrechnungslegung von HGB auf IAS

by Dirk Symanzik
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Book cover type: Paperback
  • ISBN13: 9783838613413
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Diplom.de
  • Publisher Imprint: Diplom.de
  • Publication Date:
  • Pages: 76
  • Original Price: GBP 54.5
  • Language: German
  • Edition: N/A
  • Item Weight: 109 grams
  • BISAC Subject(s): General

Inhaltsangabe: Problemstellung: Eine der vorrangigen Aufgaben der Konzernbilanz in Deutschland ist die Information der Öffentlichkeit über die wirtschaftliche Lage des Konzerns. Indem die publizierte Konzernbilanz die Einschätzungen des Konzerns durch die Adressaten prägt und somit Handlungs0ptionen schafft, kommt diesem Informationsinstrument eine zentrale Bedeutung zu. So interpretieren Kreditgeber bei der Kreditvergabe aus der Konzernbilanz Liquiditäts- und Eigenkapitalquoten und beurteilen auf dieser Basis die Kreditwürdigkeit von Unternehmen. Ebenso berücksichtigen die Anteilseigner der Muttergesellschaft bei ihren Ausschüttungserwartungen das Konzernergebnis. Infolgedessen ist der Bilanzierende bestrebt, ein nach seiner jeweiligen Präferenz günstiges Bild des Konzerns darzustellen, um die Verhaltensweisen der Bilanzleser zu beeinflussen. Solch eine bewu te Gestaltung der Konzernbilanz wird allgemein aIs "KonzernbiIanzpoIitik" bezeichnet und soll für die folgende Untersuchung als Gesamtheit aller Ma nahmen definiert werden, den Konzernabschlu im Rahmen der Legalität während des Geschäftsjahres sowie bei der Aufstellung zieloptimal gestalten zu können. Im weiteren Verlauf werden die Begriffe "Konzernbilanzpolitik" und "Bilanzpolitik" synonym verwendet. Möglichkeiten zur zieIoptimalen Gestaltung stellen Wahlrechte und Ermessensspielräume dar, an welche sich mehrere Bilanzierungsalternativen knüpfen und die dadurch jeweiIs unterschiedliche Auswirkungen auf die vermittelte Vermögens-, Finanz- und Ertragslage des Konzerns haben können. Grenzen sind der Bilanzpolitik durch die Generalnorm der Rechnungslegung, den Stetigkeitsgrundsatz, der einen permanenten Methodenwechsel verhindert, und gesetzlichen Berichtspflichten gesetzt, die ggf. die bilanzpolitische Ma nahme für den Externen transparent machen und somit deren Wirkung mindern. Bilanzpolitische Aktivitäten können konservativen oder progressiven Charakter haben. Dabei wird konservatives Verhalten als eine erg

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