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Einheits- vs. Interessentheorie im Konzernabschluss
Paperback
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ISBN10: 3640500814
ISBN13: 9783640500819
Publisher: Grin Verlag
Published: Jan 2 2010
Pages: 20
Weight: 0.09
Height: 0.05 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783640500819
Publisher: Grin Verlag
Published: Jan 2 2010
Pages: 20
Weight: 0.09
Height: 0.05 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Universität Hohenheim (Lehrstuhl für Rechnungswesen und Finanzierung), Veranstaltung: Konzernabschluss nach HGB und IFRS, Sprache: Deutsch, Abstract: Bei der Aufstellung von Konzernabschlüssen tritt immer häufiger eine Fragestellung in den Mittelpunkt, welche Art und Umfang der Einbeziehung der Einzelabschlüsse von Konzernunternehmen in den Konzernabschluss und die daraus resultierende Behandlung von Anteilen der an Tochterunternehmen beteiligten Minderheitengesellschafter(von Klein (2003), S. 97) regeln soll. In der Literatur werden zwei Hauptansichten (sog. Konsolidierungskonzepte oder Konzerntheorien) diskutiert: Die Einheitstheorie und die Interessentheorie. Legt man die Einheitstheorie zugrunde, werden die anderen Gesellschafter der Konzerntöchter (auch Minderheiten genannt) als Eigenkapitalgeber des Konzerns betrachtet. Dem gegenüber steht die Interessentheorie, die die Minderheiten als Gläubiger betrachtet, deren Anteile Verbindlichkeiten darstellen. Die nationalen und internationalen Vorschriften aber auch die Literatur sind sich nicht einig, welche Konzerntheorie bei gegebenen Vorraussetzungen zu einer gewünschten Zielsetzung führt. Dabei kann die Wahl des Konsolidierungskonzeptes/ der Konzerntheorie zu erheblichen Unterschieden in der Bilanz und Erfolgsrechnung führen, z.B.: beim Erwerb einer Mehrheitsbeteiligung an einer Tochtergesellschaft, beim Ausweis von Minderheitsanteilen, bei der Bilanzierung des gesamten derivativen Goodwills oder bei einer Veränderung der Mehrheitsanteile an konsolidierten Unternehmen.
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