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Interim Financial Reporting österreichischer kapitalmarktorientierter Unternehmen

Interim Financial Reporting österreichischer kapitalmarktorientierter Unternehmen


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About the Book

Inhaltsangabe: Einleitung: Die Rechnungslegung befindet sich derzeit in einem starken Wandel. Dies wird besonders durch die immer größere Bedeutung internationaler Rechnungslegungsvorschriften sichtbar. Grund dafür sind Bestrebungen der unterschiedlichsten Interessensgruppen, einerseits eine Harmonisierung der bestehenden Finanzberichterstattung basierend auf den aktuellen Regelungssystemen herbeizuführen. Andererseits wird das Ziel verfolgt, langfristig zu einem weltweit gültigen einheitlichen Rechnungslegungsstandard zu gelangen, um eine noch bessere internationale Vergleichbarkeit herzustellen. Dies basiert auf einer immer stärkeren Internationalisierung und Globalisierung der Wirtschaft, als auch auf einer schnell vorangetriebenen Integration der Kapitalmärkte. Besonders starken Einfluss auf diese Entwicklung nimmt die Europäische Union, die in den letzten Jahren Verordnungen und zahlreiche Richtlinien im Bereich der Rechnungslegung erlassen hat. Dabei hat sich die EU für die Anwendung der International Financial Reporting Standards (IFRS) entschieden, die gemeinsam mit den US-GAAP (US-General Accepted Accounting Principles) jahrelang um eine Vorreiterrolle gekämpft haben. Dadurch hat sich für Europa zumindest mittelfristig ein einheitlicher Standard durchgesetzt. Die Umsetzung wirft jedoch unzählige Fragen und Problemstellungen auf, die durch weitere neue europarechtliche Bestimmungen beantwortet werden sollen. Dies führt zu einem sehr komplexen Regelungssystem und zu zahlreichen Doppelgleisigkeiten, was die finanzberichterstattende Praxis nicht unbedingt erleichtert. Trotz dieser Schwierigkeiten treiben speziell international ausgerichtete Investoren, die in Unternehmen auf allen Kontinenten investieren, diese Entwicklung voran. Ebenso steigt der Kapitalbedarf der Unternehmen. Hierbei ist ein starker Trend - speziell in Kontinentaleuropa - zur verstärkten Inanspruchnahme der Eigenkapitalmärkte zu verzeichnen. Dementsprechend haben sich auch die Unternehmen


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Product Details
  • ISBN-13: 9783836604246
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 12 mm
  • Width: 148 mm
  • ISBN-10: 3836604248
  • Publisher Date: 08 Jul 2007
  • Height: 210 mm
  • No of Pages: 208
  • Series Title: German
  • Weight: 331 gr


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