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Harmonisierung der externen Rechnungslegung in Europa
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ISBN10: 3640565282
ISBN13: 9783640565283
Publisher: Grin Verlag
Published: Mar 20 2010
Pages: 28
Weight: 0.11
Height: 0.07 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783640565283
Publisher: Grin Verlag
Published: Mar 20 2010
Pages: 28
Weight: 0.11
Height: 0.07 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2009 im Fachbereich BWL - Revision, Prüfungswesen, Note: 2,0, Humboldt-Universität zu Berlin (Institut für Rechnungswesen und Wirtschaftsprüfung), Veranstaltung: Hauptseminar Rechnungswesen/Wirtschaftsprüfung, Sprache: Deutsch, Abstract: Im Zuge der Globalisierung agieren und/oder expandieren europäische Firmen heute zunehmend über ihre landeseigenen Grenzen hinaus. Insbesondere die verstärkte Eigen- und Fremdkapitalbeschaffung auf internationalen Märkten macht eine adäquate Vergleichbarkeit von Unternehmen mittels externer Berichterstattung fast unumgänglich. Durch die internationale Vereinheitlichung von Rechnungslegungsgrundsätzen soll diesem Anliegen einer effizienten Kapitalallokation zwischen den Marktteilnehmern Rechnung getragen werden. Im Europäischen Binnenmarkt wird diese Vereinheitlichung durch die Europäische Kommission mit Verordnung 1606/2002 forciert, welche ab 2005 bzw. 2007 die verbindliche Anwendung der IAS/IFRS in der Rechnungslegung von kapitalmarktorientierten Unternehmen vorschreibt. Vor diesem Hintergrund setzt sich die vorliegende Arbeit zunächst mit den Motiven und den einhergehenden rechtlichen Ma nahmen zur Harmonisierung der externen Rechnungslegung in Europa auseinander. Im Folgenden wird auf Hindernisse bzw. Konflikte im Harmonisierungsprozess näher eingegangen. Dazu werden - ausgehend von einer Erläuterung ma geblicher Umweltfaktoren als Erklärung unterschiedlicher Rechnungslegungssysteme - aktuelle ausgewählte Forschungsergebnisse ergebnisfixiert hinsichtlich dieser Fragestellung reflektiert, um sodann zu einer persönlichen Stellungnahme zu gelangen. Auf eine Schwerpunktsetzung wurde hier explizit verzichtet, um aufgrund des limitierten Umfangs der Arbeit einem allgemeinen Einblick in die Thematik Vorrang zu geben. Diese Arbeit ist ausschlie lich auf die externe Rechnungslegung für kapitalmarktorientierte Unternehmen mit regionalem Schwerpunkt Europa ausgerichtet.
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