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Der Konzernanhang
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ISBN10: 3656536597
ISBN13: 9783656536598
Publisher: Grin Verlag
Published: Nov 25 2013
Pages: 20
Weight: 0.12
Height: 0.04 Width: 7.00 Depth: 10.00
Language: German
ISBN13: 9783656536598
Publisher: Grin Verlag
Published: Nov 25 2013
Pages: 20
Weight: 0.12
Height: 0.04 Width: 7.00 Depth: 10.00
Language: German
Studienarbeit aus dem Jahr 2012 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Nürnberg früher Fachhochschule, Sprache: Deutsch, Abstract: Der Anhang ist neben der Bilanz und GuV-Rechnung der dritte Bestandteil des Jahresabschlusses. Die durch den Anhang vermittelten Informationen dienen primär dem Rechenschaftszweck. Jeder Konzern ist nach den 313 ff. HGB verpflichtet, einen Anhang aufzustellen. Nach 18 Abs. 1 AktG, 290 Abs. 1 HGB und IAS 27.1 handelt es sich dann um einen Konzern, wenn ein herrschendes und ein oder mehrere abhängige Unternehmen unter der einheitlichen Leitung des herrschenden Unternehmens zusammengefasst sind. Der Konzernabschluss muss Informationen über die wirtschaftliche Einheit Konzern und eine Übersicht über dessen VFE-Lage geben. Diese Informationen enthalten die Adressaten - neben der Konzern-Bilanz, der Konzern-GuV-Rechnung, der Kapitalflussrechnung und dem Eigenkapitalspiegel - auch vom Anhang, entweder weil diese Angaben in den anderen Rechenwerken nicht enthalten sind oder von dort ausgelagert wurden. Die Aufstellung des Konzernanhangs stellt oftmals eine Herausforderung dar. Die vorliegende Arbeit begegnet dieser Problematik, indem sie zuerst Grundlagen - wie Zweck, Rechtsgrundla-gen und Struktur des Konzernanhangs - klärt, im Anschluss Angaben zum Inhalt und zur Gliede-rung des Konzernanhangs gibt, sowie als Abschluss eine Darstellung des Konzernanhangs nach IFRS bietet.
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