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Kapitalflussrechnung

Kapitalflussrechnung


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About the Book

Studienarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Hochschule für Technik, Wirtschaft und Kultur Leipzig, Veranstaltung: Rechnungswesen/Controlling, Sprache: Deutsch, Abstract: In der betriebswirtschaftlichen Literatur als auch in der Praxis wird der Begriff der Kapitalflussrechnung sehr unterschiedlich definiert, zumal die deutsche Bezeichnung im Grunde irreführend ist. Eine bessere Bezeichnung könnte Finanzmittelfonds-Veränderungsrechnung sein, denn nicht der Zu- und Abfluss des Kapitals, sondern die Veränderung des Finanzmittelfonds steht bei dieser Rechnung im Mittelpunkt. International bezeichnet man die Kapitalflussrechnung als cash flow statements (IAS 7) oder auch statement of cash flows (FAS 95). Statement kann als Rechnung, Darstellung oder auch Erklärung übersetzt werden. Demnach ist die KFR eine Darstellung von verschiedenen Cash-flows, die jeweils eine Ursachenrechnung darstellen und Aussagen darüber treffen, was die Veränderung des Finanzmittelfonds begründet hat. Neben der Bilanz als Darstellung der Vermögenslage und der GuV als Darstellung der Ertragslage soll durch die Aufstellung einer KFR eine Beurteilung der Finanzlage möglich sein. Während sie im IFRS-Jahresabschluss bereits ein Pflichtbestandteil ist, beschränkt sich national die Verpflichtung gemäß § 297 Abs. 1 Satz 1 HGB lediglich auf Konzerne i.S.d. § 18 AktG sowie § 290 HGB. Da im HGB eine nähere Konkretisierung zu ihren Aufgaben, Inhalt und Gestaltung fehlt, übernimmt der DRS 2 des DRSC eine Leitlinienfunktion und füllt inhaltlich die Norm des § 297 Abs.1 Satz 1 HGB auf. Dieser Standard ist für alle Mutterunternehmen bindend, die nicht kapitalmarktorientiert sind und das Wahlrecht zur IFRS-Bilanzierung nicht in Anspruch nehmen, sowie für freiwillig erstellte KFR in Einzelabschlüssen. Obwohl sich das DRS 2 eng an die IFRS anlehnt, soll diese Hausarbeit neben den Gemeinsamkeiten vor allem die Unterschiede zwischen dem nationalen und inte


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Product Details
  • ISBN-13: 9783640273126
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Weight: 136 gr
  • ISBN-10: 3640273125
  • Publisher Date: 24 Feb 2009
  • Height: 210 mm
  • No of Pages: 56
  • Series Title: German
  • Sub Title: Aufbau/Struktur/Aussage nach HGB/IFRS
  • Width: 148 mm


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