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Contractual Trust Arrangements: Geeignetes Insolvenzsicherungsmittel für die betriebliche Altersversorgung?
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ISBN10: 3656315752
ISBN13: 9783656315759
Publisher: Grin Verlag
Published: Nov 29 2012
Pages: 76
Weight: 0.24
Height: 0.18 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783656315759
Publisher: Grin Verlag
Published: Nov 29 2012
Pages: 76
Weight: 0.24
Height: 0.18 Width: 5.83 Depth: 8.27
Language: German
Masterarbeit aus dem Jahr 2012 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Universität Potsdam, Sprache: Deutsch, Abstract: Das erste Kapitel stellt die Grundlage des Untersuchungsgegenstandes dar, danach werden die Auswirkungen des CTA-Treuhandkonstrukts auf den Jahresabschluss eines deutschen nach den HGB- und den IFRS-Normen bilanzierenden Unternehmens aufgezeigt. Betriebswirtschaftliche, arbeits-rechtliche und steuerrechtliche Aspekte, die in der Praxis alle eine gro e Rolle spielen, werden nur am Rande behandelt und nur soweit es für das Verständnis der Struktur und der hier untersuchten Fragen unentbehrlich ist. Ein besonderer Fokus meiner Ausführungen liegt auf den bilanzpolitischen Spielräumen, die ein CTA dem Unternehmen bietet und ebenso werden die Probleme aufgeführt, die im Umgang damit entstehen können. Ziel der Arbeit ist es, nach Darstellung der Motivation aus Unternehmenssicht, der praktischen Ausgestaltung sowie den Voraussetzungen eines CTAs, Vorteile und offene Schwachpunkte der Treuhandkonstruktion darzulegen und Möglichkeiten zur Verbesserung aufzuzeigen. Dies alles wird anhand des medienwirksamen Falles der Arcandor AG praxisnah aufgezeigt, gezielte Probleme erläutert sowie geprüft, ob Arcandor lediglich seinen Jahresabschluss bilanzpolitisch korrekt entlastet hat oder ob bereits bilanzmanipulativ und verantwortungslos gehandelt worden ist. Abschlie end wird ein Fazit gezogen und ein Ausblick in die Zukunft gewagt.
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