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Anforderungen und verschiedene Aspekte des Prognoseberichts

Anforderungen und verschiedene Aspekte des Prognoseberichts


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About the Book

Studienarbeit aus dem Jahr 2019 im Fachbereich BWL - Controlling, Note: 2,0, Hochschule Pforzheim, Sprache: Deutsch, Abstract: Ziel dieser Arbeit ist es, die Anforderungen und verschiedenen Aspekte des Prognoseberichts zunächst einmal näher zu erläutern und anschließend anhand verschiedener Praxisbeispiele zu analysieren. Zu Beginn werden die rechtlichen Grundlagen und allgemeinen Grundsätze zum Verständnis erläutert. Daraufhin erfolgt eine nähere Betrachtung der Anforderungen gemäß dem Deutschen Rechnungslegung Standard (DRS) 20 sowie eine Darstellung der Adressatengruppe. Danach werden verschiedene Prognosearten aufgezeigt und anschließend erfolgt die Analyse des Prognoseberichts und dessen Anforderungen anhand empirischer Beispiele diverser Unternehmen. Den Schluss dieser Arbeit bilden eine kurze Zusammenfassung sowie die Würdigung der Prognoseberichterstattung. Zukunftsorientierte Informationen sind für die Investitionsentscheidung potenzieller Kapitalgeber von enormer Bedeutung. Der Jahresabschluss bietet den Investoren die Möglichkeit auf vergangenheits- und stichtagsorientierte Informationen, jedoch nicht auf zukunftsorientierte Angaben zuzugreifen. In Deutschland sind Unternehmen gesetzlich dazu verpflichtet Aussagen über die zukünftige zu erwartende Entwicklung des Unternehmens über die Prognoseberichtserstattung zur Verfügung zu stellen. Der Prognosebericht ist ein zentrales Element des Lageberichts. Dieser stellt und erläutert über einen Zeitraum hinweg den Zustand des Unternehmens dar. Der Lagebericht soll vergangenheitsbezogene Daten mit der aktuellen Situation des Unternehmens verknüpfen sowie mit einer zukunftsorientierten Prognose zur Entwicklung des Unternehmens abschließen. Der Lagebericht ist demnach insbesondere für die Adressaten von außerordentlicher Relevanz, da er nicht nur quantitative, sondern auch qualitative Informationen zum Verständnis bereithält.


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Product Details
  • ISBN-13: 9783346057785
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 28
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 334605778X
  • Publisher Date: 16 Oct 2019
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 100 gr


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Anforderungen und verschiedene Aspekte des Prognoseberichts
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Anforderungen und verschiedene Aspekte des Prognoseberichts
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