Vergleich Der Bilanzierung Von Ruckstellungen Nach IAS/Ifrs Und Hgb
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Studienarbeit aus dem Jahr 2011 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Fachhochschule f r Oekonomie & Management gemeinn tzige GmbH, Hochschulstudienzentrum Duisburg, Sprache: Deutsch, Abstract: Einleitung mit Zielsetzung der beiden Rechnungslegungsvorschriften sowie Gang der Untersuchung: Das Handelsrecht verfolgt mit seinen Rechnungslegungsvorschriften das vorrangige Ziel, die Gl ubiger des Bilanzierenden zu sch tzen. Sie sind nach dem HGB die bedeut-samsten Adressaten von Jahresabschl ssen. Die Rechnungslegungszwecke nach IAS/IFRS sind hingegen anlegerorientiert. Hier stellen Investoren die Hauptadressaten von Jahresabschl ssen dar. Im Gegensatz zum Handelsrecht sind vorrangig die Anleger zu sch tzen. Die Intention dieser Arbeit ist es, dem Leser hinsichtlich der zum Teil unterschiedlichen Ansatz- und Bewertungsvorschriften einen vergleichenden berblick zu verschaffen. Zur Realisierung dieses Ziels sieht die Gliederung des Hauptteiles vor, im zweiten Kapitel "R ckstellungen nach Handelsrecht" und im dritten Kapitel "R ckstellungen nach IAS/IFRS" hinsichtlich Ansatz und Bewertung ausf hrlich darzustellen. Das anschlie- ende vierte Kapitel befasst sich mit der Darlegung der wesentlichen Gemeinsamkeiten und Unterschiede der beiden Rechnungslegungsstandards, bevor die Schlussbetrachtung diese Seminararbeit komplettiert. Um bereits fr hzeitig im Hauptteil einen trennscharfen Vergleich zu erm glichen, beginnen die weiteren Untergliederungspunkte des zweiten und dritten Kapitels jeweils mit Erkl rungen der Begrifflichkeiten (Definitionen). Um dar ber hinaus Stringenz und bersichtlichkeit zu gew hrleisten, folgen anschlie end in der weiteren Untergliederung der Kapitel zwei und drei jeweils die Darstellungen der einzelnen Ansatz- und Bewertungsvorschriften. Das vergleichende und zusammenfassende Kapitel vier "Wesentliche Gemeinsamkeiten und Unterschiede nach HGB und IAS/IFRS" legt die Ergebnisse dieser Untersuchung dar. Angesichts des einz
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