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Wesen und Funktion expliziter Bilanzierungshilfen
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ISBN10: 3640425421
ISBN13: 9783640425426
Publisher: Grin Verlag
Published: Sep 17 2009
Pages: 28
Weight: 0.11
Height: 0.07 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783640425426
Publisher: Grin Verlag
Published: Sep 17 2009
Pages: 28
Weight: 0.11
Height: 0.07 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2007 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Christian-Albrechts-Universität Kiel (Institut für Betriebswirtschaftslehre - Lehrstuhl für Rechnungswesen), Veranstaltung: Seminar zur Bilanzpolitik und Bilanzanalyse, Sprache: Deutsch, Abstract: Bilanzpolitik und Bilanzanalyse befinden sich somit in einem Interessenkonflikt und insbesondere für den Gesetzgeber stellt sich eine Frage: Soll er den Unternehmen eine Reihe von Bilanzierungs- und Bewertungswahlrechten an die Hand geben, diees ihnen erlauben, eine kreative und umfangreiche Bilanzpolitik zu betreiben? Oder täte er besser daran, durch einen Abbau dieser Wahlrechte die Transparenz und Vergleichbarkeit der Jahresabschlüsse zu erhöhen?Im Rahmen dieser Arbeit soll versucht werden, auf die oben aufgeworfene Frage eine Antwort zu finden. Die Betrachtung mu sich dabei auf das Instrument der expliziten Bilanzierungshilfen beschränken. In Kapitel B soll untersucht werden, was eine Bilanzierungshilfe charakterisiert. In Kapitel C wird dargestellt, welche Funktionen sie innerhalb der Bilanzpolitik erfüllen kann. Das Kapitel D widmet sich schlie lich der Frage, ob Bilanzierungshilfen tatsächlich grö ere Bedeutung in der Unternehmenspraxis haben. Abschlie end erfolgt eine kurze, kritische Würdigung der Bilanzierungshilfen.Im Anhang soll ein kleines Beispiel die bis dahin gemachten theoretischen Ausführungen verdeutlichen. Anhand von Auszügen aus dem Jahresabschlu 2002 der Glunz AG, Meppen, wird die Inanspruchnahme einer Bilanzierungshilfe in der Praxis demonstriert.
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