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Währungsumrechnung im Konzern nach HGB und IFRS im Vergleich
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ISBN10: 3656251460
ISBN13: 9783656251460
Publisher: Grin Verlag
Published: Aug 10 2012
Pages: 36
Weight: 0.13
Height: 0.09 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783656251460
Publisher: Grin Verlag
Published: Aug 10 2012
Pages: 36
Weight: 0.13
Height: 0.09 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2012 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Hochschule für Technik Stuttgart, Sprache: Deutsch, Abstract: Die vorliegende Studienarbeit verfolgt das Ziel, gängige Methoden der Fremdwäh-rungsumrechnung nach IFRS und HGB darzustellen. Hierbei wird in der Einführung im Wesentlichen die Stellung der Währungsumrechnung erwähnt. Das zweite Kapitel behandelt die Währungsumrechnung im IFRS-Konzernabschluss. In diesem Ab-schnitt wird die Methode der funktionalen Währung dargestellt und darüber hinaus auf die wesentlichen Grundlagen der Zeitbezugsmethode, sowie der modifizierten Stichtagskursmethode näher eingegangen. Deren Vorgehensweise und Durchführung ist in einem fiktiven Fallbeispiel genauer beschrieben. Des Weiteren werden die bei der Anwendung der Umrechnungsmethoden entstehenden Umrechnungsdifferenzen aufgezeigt und deren mögliche Behandlung diskutiert. Im nachfolgenden Kapitel erfolgt eine Übersicht über die Währungsumrechnung nach handelsrechtlichen Vor-schriften und deren Vergleich zur internationalen Rechnungslegung. Anschlie end wird auf die Sonderfrage der Währungsumrechnung von Fremdwährungsabschlüssen aus Hochinflationsländern eingegangen. Im Kapitel 5 folgen die Zusammenfassung und das Fazit der Ausarbeitung,
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