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Bestimmung und Wechsel der Funktionalen Währung: Währungsumrechnung HGB vs. IFRS. Konzernrechnungslegung
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ISBN10: 365687218X
ISBN13: 9783656872184
Publisher: Grin Verlag
Published: Jan 16 2015
Pages: 32
Weight: 0.12
Height: 0.08 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783656872184
Publisher: Grin Verlag
Published: Jan 16 2015
Pages: 32
Weight: 0.12
Height: 0.08 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2010 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Fachhochschule Hof (Wirtschaftswissenschaften), Veranstaltung: Handelsrechtliche Rechnungslegung, Sprache: Deutsch, Abstract: Wie die funktionale Währung zu bestimmen, bzw. wie bei einem Wechsel jener zu verfahren ist, stellt den fokussierten Bestandteil, und somit sowohl Protagonist als auch Antagonist dieser Arbeit dar. Die zunehmende Internationalisierung der Kapital- und Gütermärkte hat dazu geführt, dass immer mehr Unternehmen vom Inland aus Geschäfte in fremden Währungen abschlie en (Im- und Export) und/oder Tochterunternehmen, Gemeinschaftsunternehmen, assoziierte Unternehmen oder Niederlassungen (Betriebsstätte, Büro, Filiale etc.) unterhalten, die ihre Geschäftsbücher in Fremdwährung führen. Als Voraussetzung für die Durchführung von Konsolidierungsma nahmen, erfordert es jedoch regelmä ig der Umrechnung, der meist in lokaler Währung aufgestellten Einzelabschlüssen, der in den Konzernabschluss einzubeziehenden ausländischen Unternehmen. Erst im Anschluss an die Vereinheitlichung der Recheneinheit kann die eigentliche Konsolidierung, d. h. die Eliminierung der aus konzerninternen Beziehungen resultierenden Einflüsse der Einzelabschlüsse, erfolgen. Im Rahmen der Konzernabschlusserstellung ist demnach, und auch im Hinblick auf die Komplexität, der Währungsumrechung ein besonderes Ma an Bedeutung beizumessen.
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