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Leasingbilanzierung Nach Ifrs Und Ihre Implikationen Für Schwebende Verträge: Analyse Der Entscheidungsnützlichkeit Der Ed/2010/9-Regelungen
Hardcover
ISBN13: 9783658066383
Publisher: Springer Gabler
Published: Aug 20 2014
Pages: 391
Weight: 1.45
Height: 0.94 Width: 5.83 Depth: 8.27
Language: German
Seit 2006 beraten IASB/FASB in einem Konvergenzprojekt die paradigmatische Aufhebung des bisherigen pauschalen Ansatzverbots für schwebende Leasingverträge (Operating Leasing), um den Abschlussadressaten entscheidungsnützliche Informationen zu vermitteln und die Leasingbilanzierung konsistent zu einem intendierten Asset and Liability Approach auszugestalten. Kathrin Seebacher analysiert insbesondere die Problematik der zweckadäquaten (bilanziellen) Abbildungskonzeption schwebender Leasingverträge, die gegenwärtig dem Prinzip des Nichtausweises schwebender Verträge als unangetastete Bilanzierungskonvention unterworfen werden. Beruhend auf dieser Erkenntnis entwickelt die Autorin ein ganzheitliches Bilanzierungsmodell, welches auf einer an der Entscheidungsnützlichkeit ausgerichteten Konzeption zur Bilanzierung von schwebenden (Leasing-)Verträgen basiert.
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