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Konzernabschluss des Konzerns Kommune

Konzernabschluss des Konzerns Kommune


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About the Book

Forschungsarbeit aus dem Jahr 2011 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,5, Hochschule Fulda, Sprache: Deutsch, Abstract: In dieser Arbeit wird diskutiert, inwieweit die aus der handelsrechtlichen Unternehmensrechnung bekannten Zwecke für den Konzernabschluss zugleich Zwecke für den kommunalen Gesamtabschluss sind, so dass sich die Anwendung der speziell für diese Zwecke entwickelten Rechnungsregeln auch in Kommunen rechtfertigen lässt. Die Mängel der Einzelabschlüsse werden sollen über einen Konzernabschluss kompensiert, darum ist es notwendig zu prüfen, inwieweit sich Ähnlichkeiten oder Unterschiede zu den Einzelabschlüssen kommunaler Berichtseinheiten ergeben. So könnte eine Übersicht über die Verhältnisse der Kommune z.B. dadurch erschwert werden, dass öffentlicher Zweck und wirtschaftliche Betätigung nicht sinnvoll über ein gemeinsames Rechnungsziel bestimmen können. Als Ergebnis der Untersuchung stellt sich heraus, dass die Zwecke von Konzern- und Gesamtabschluss zwar vergleichbar sind, die Mängel auf Ebene der Einzelabschlüsse allerdings unterschiedlich gelagert sind: während die im Konzern eingebundenen Einheiten direkt dem Mangel der Einzelbetrachtung unterliegen, der durch den Konzernabschluss berücksichtigt wird, können sich bei den einzelnen kommunalen Berichtseinheiten zusätzlich Probleme aus der Anwendung der handelsrechtlichen Vorschriften für Ansatz und Bewertung sowie aus der Übernahme des Rechnungsziels Perio- dengewinn (G + V-Periodenerfolg) ergeben, die sich im Gesamtabschluss fortsetzen und durch die Zusammenführung noch verstärken. Daher wird abschließend ein Vorschlag erstellt, an welchen Stellen anzusetzen ist, um die mit dem Gesamtabschluss im Kern die beabsichtige Zielsetzung doch zu erreiche
About the Author: Alexander Schmithausen completed his studies after graduating in Economics and Business Administration in the Netherlands, Germany, South Korea (SKK GSB), USA (Stanford) and the UK (LSE). In 2012, he received a master's degree from the University of Edinburgh in Scotland. In addition, Schmithausen titled FInstAM, Fellow of the Institute of Administration Management Award in London. He worked as a legal assistant for a securities trading bank. Since 2013 Alexander Schmithausen works for a private Hospital Group in Germany. Alexander Schmithausen hat nach seinem Abitur sein Studium der Volks- und Betriebswirtschaft in den Niederlanden, Deutschland, Südkorea (SKK GSB), USA (Stanford) und Großbritannien (LSE) absolviert. In 2012 hat er einen Masterabschluss der Universität Edinburgh in Schottland erhalten. Zudem wurde Schmithausen mit dem Titel FInstAM, Fellow des Institute of Administration Management in London ausgezeichnet. Er hat als juristischer Assistent für eine Wertpapierhandelsbank gearbeitet. Seit 2013 ist Alexander Schmithausen für einen privaten Klinik Konzern in Deutschland tätig.


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Product Details
  • ISBN-13: 9783656438267
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Weight: 104 gr
  • ISBN-10: 3656438269
  • Publisher Date: 05 Aug 2013
  • Height: 210 mm
  • No of Pages: 32
  • Series Title: German
  • Sub Title: Eignet sich das HGB als Referenzsystem tatsächlich für die kommunale Doppik?
  • Width: 148 mm


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