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Bilanzpolitik Und Pensionsverpflichtungen Nach IAS 19: Eine Empirisch-Ökonometrische Untersuchung Am Deutschen Kapitalmarkt
Paperback
ISBN13: 9783658017026
Publisher: Springer Pg
Published: Mar 19 2013
Pages: 255
Weight: 0.74
Height: 0.59 Width: 5.83 Depth: 8.27
Language: German
Die Bilanzierung von Pensionsverpflichtungen nach IAS 19 gilt seit Jahrzehnten als komplex und sieht sich daher einem stetigen Reformbedarf ausgesetzt. Marko Ljubicic legt dar, in welcher Form bilanzpolitische Gestaltungspotenziale im Rahmen der Bilanzierung von Pensionsverpflichtungen nach IAS 19 existieren und systematisiert deren verschiedene Gestaltungsmöglichkeiten. Da die häufig genutzten US-amerikanischen Bilanzierungsvorschriften nach US GAAP die nach IAS 19 erlaubten Bilanzierungswahlrechte zur Vereinnahmung versicherungsmathematischer Gewinne und Verluste jedoch nicht vorsehen, ist bisher die Frage offen, ob und inwieweit das Management Bilanzpolitik in Abhängigkeit der jeweiligen Wahlrechtsausnutzung betreibt. Marko Ljubicic schlie t diese Forschungslücke; basierend auf einer Stichprobe aus dem Prime-Segment der deutschen Börse greift der Verfasser auf ein empirisch-ökonometrisches Modell zurück. Zudem beschreibt der Autor zunächst auch die Vorschriften nach IAS 19 de lege lata sowie die Neuerungen nach IAS 19 (rev. 2011), die verpflichtend ab dem 01.01.2013 Anwendung finden.
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