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Die Segmentberichterstattung in der Konzernrechnungslegung: Die Segmentberichterstattung in der Rechnungslegung eines Konzerns bei in Deutschland ansä
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ISBN10: 3640516052
ISBN13: 9783640516056
Publisher: Grin Verlag
Published: Jan 21 2010
Pages: 36
Weight: 0.13
Height: 0.09 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783640516056
Publisher: Grin Verlag
Published: Jan 21 2010
Pages: 36
Weight: 0.13
Height: 0.09 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, München früher Fachhochschule, Sprache: Deutsch, Abstract: Hohe Diversifikation bei Unternehmen und Konzernen führt zu einem Informationsdefizit in Hinblick auf die aggregierten Daten der Jahres- und Konzernabschlüsse für die externen Betrachter. Daher soll eine Bereitstellung von Segmentdaten diesem Informationsdefizit entgegenwirken und gleichzeitig die Entscheidungsnützlichkeit von Daten der externen Rechnungslegung von Unternehmen und Konzernen verbessern. Dabei erfüllen segmentierte Daten wichtige Anforderungen für Entscheidungsträger innerhalb des Unternehmens (Management) gleicherma en wie für Stakeholder au erhalb des Unternehmens (insbesondere Investoren). Die segmentierten Daten werden im Rahmen einer Segmentberichterstattung gesammelt im Rahmen der Jahres- bzw. Konzernabschlusse angegeben. Generell kann man nach Haaker/ Paarz eine Segmentberichterstattung wiefolgt definieren: Eine Segmentberichterstattung stellt die im Rahmen der periodischen Berichterstattung stattfindende Informationsgewährung über Teilbereiche (Segmente) eines Unternehmens [bzw. Konzerns] dar. Unter einem Segment ist hierbei eine isolierbare Unternehmenseinheit innerhalb einer diversifizierten Wirtschaftseinheit, i.d.R. eines Konzerns, zu verstehen. Die vorliegende Arbeit widmet sich dieser Segmentberichterstattung in der Rechnungslegung in Bezug auf in Deutschland ansässige Konzern-Aktiengesellschaften. In Kapitel II. erfolgt nun die Erläuterung des Aufbaus der Arbeit, sowie der vorgenommenen Eingrenzungen in Hinblick auf das speziell behandelte Thema zu einem Teilbereich der Segmentberichterstattung.
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