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Die Handelsrechtliche Umsatzrealisation: Unter Besonderer Berücksichtigung Der Zwecke Der Rechnungslegung
Paperback
Series: Bestmasters
ISBN13: 9783658046231
Publisher: Springer Gabler
Published: Jan 7 2014
Pages: 122
Weight: 0.43
Height: 0.34 Width: 5.83 Depth: 8.27
Language: German
Den Umsatzerlösen kommt hinsichtlich ihrer Informations- und Anspruchsbemessungsfunktion eine wesentliche Bedeutung zu. Sie stellen eine zentrale Grö e zur Gewinnermittlung dar und bilden die Ausgangsgrö e zur Bestimmung der Ansprüche von Unternehmenskoalitionären. Roberto Becker geht der Frage nach, inwieweit die handelsrechtlichen Regelungen zur Umsatzrealisation den Zwecken der Rechnungslegung dienen. Der Autor zeigt, welche gesetzlichen Vorschriften für die Umsatzrealisation der allgemeinen Geschäftstypen sowie für die Mehrkomponentengeschäfte und die langfristige Auftragsfertigung existieren. Für die zwei betrachteten Spezialfälle - Mehrkomponentengeschäfte und langfristige Auftragsfertigung - zeigt er neben der gesetzlich gewollten bilanziellen Abbildung weitere Lösungsansätze auf, die er aus Sicht der Rechnungslegungszwecke einschätzt. Der Autor prüft, ob die derzeitigen Vorschriften die Rechnungslegungszwecke optimal erfüllen und empfiehlt die Umsetzung zweckadäquater Lösungsansätze.
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