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Fair Value-Ermittlung nach IFRS 13: Eine empirische Analyse der Anhangangaben
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ISBN10: 3668499926
ISBN13: 9783668499928
Publisher: Grin Verlag
Published: Aug 24 2017
Pages: 128
Weight: 0.39
Height: 0.30 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783668499928
Publisher: Grin Verlag
Published: Aug 24 2017
Pages: 128
Weight: 0.39
Height: 0.30 Width: 5.83 Depth: 8.27
Language: German
Bachelorarbeit aus dem Jahr 2015 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Ruhr-Universität Bochum, Sprache: Deutsch, Abstract: Ziel dieser Arbeit ist es, dem Leser, unter Zuhilfenahme einer empirischen Analyse der Konzernanhänge, einen Überblick über die Fair Value-Ermittlung nach IFRS 13 in der Bilanzierungspraxis zu verschaffen. Diesbezüglich wird insbesondere die Anwendung des IFRS 13 auf die Bilanzierung von bestimmten Vermögenswerten und Schulden untersucht. Dabei soll aufgezeigt werden, welchen Stellenwert der Fair Value und somit IFRS 13 in der Praxis erhält und welche Auswirkungen auf die Bilanzierung durch IFRS 13 hervorgerufen worden sind, um somit einen Vergleich zur bisher veröffentlichten Literatur zu ermöglichen. Hierzu wird im zweiten Kapitel zunächst ein Überblick über die Bewertungs- und Ausweisvorschriften des IFRS 13 gegeben, wodurch das Verständnis zur nachfolgenden Untersuchung verschafft werden soll. Im anschlie enden dritten Kapitel werden die Ergebnisse der Untersuchung deskriptiv analysiert und unter Berücksichtigung der Fragestellung kritisch diskutiert. Die Arbeit schlie t mit einer kurzen Zusammenfassung der Ergebnisse und rezensiert diese.
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