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Aufstellung Internationaler Konzernabschlüsse

Aufstellung Internationaler Konzernabschlüsse


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About the Book

Die zunehmende Aktivität deutscher Unternehmen durch Gründung und Erwerb von Tochtergesellschaften im Ausland führt dazu, daß ein auf das Inland beschränk- ter Konzernabschluß, wie ihn das Aktiengesetz von 1965 und das Publizitätsgesetz von 1969 als Regel vorsehen, in vielen Fällen ein nur sehr unvollständiges Bild des Konzerns bietet. Daher sind seit Beginn der siebziger Jahre einige, insbesondere große Unternehmen mit starker Auslandsaktivität dazu übergegangen, ihre aus- ländischen Tochtergesellschaften in den aktienrechtlichen Konzernabschluß einzu- beziehen oder zusätzlich zum aktienrechtlichen einen freien - d. h. einen nicht in allen Punkten dem Aktiengesetz entsprechenden - internationalen Konzernab- schluß zu veröffentlichen. Eine weitere Zahl von Unternehmen stellt nur intern einen weltweiten Konzernabschluß auf, nicht selten als Vorstufe für eine spätere Publikation. Die Aufstellung interner und externer, aktienrechtlicher und freier internationaler Konzernabschlüsse hat eine Fülle von Fragen aufgeworfen, die sich für inländi- sche Konzernabschlüsse nicht oder nicht in dieser Weise ergeben haben. Wegen ihrer Bedeutung haben sich internationale und nationale Gremien zur Aufstellung von Weltabschlüssen geäußert (in Deutschland insbesondere der Arbeitskreis "Weltbi- lanz" des Instituts der Wirtschaftsprüfer). Die aufgeworfenen Probleme reichen von Fragen der Angleichung der nach jeweiligem Landesrecht aufgestellten Abschlüsse ausländischer Tochtergesellschaften an deutsches Recht oder konzerneinheitliche Regeln über die Art der Umrechnung dieser Abschlüsse in DM bis hin zu Fragen der Kapital-, Schulden- und Ertragskonsolidierung. Diese Probleme wurden von den Unternehmen zum Teil in unterschiedlicher Weise gelöst. Deshalb sind internatio- nale Konzernabschlüsse verschiedener Unternehmen nur noch schwer oder kaum noch vergleichbar.


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Product Details
  • ISBN-13: 9783409161817
  • Publisher: Gabler Verlag
  • Publisher Imprint: Gabler Verlag
  • Edition: 1979 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Weight: 249 gr
  • ISBN-10: 3409161813
  • Publisher Date: 01 Jan 1979
  • Binding: Paperback
  • Height: 244 mm
  • No of Pages: 96
  • Series Title: English
  • Sub Title: Arbeitskreis Weltabschlüsse Der Schmalenbach-Gesellschaft Deutsche Gesellschaft Für Betriebswirtschaft E. V.
  • Width: 170 mm


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