£48.50

GRIN Verlag Contractual Trust Arrangements zur bilanziellen Auslagerung von Pensionsverpflichtungen im Rahmen von IAS 19

9783638773645

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£48.50 £46.89 £47.24 £47.59 £47.95 £48.30 £48.65 04 May 2025 16 July 2025 28 September 2025 11 December 2025 23 February 2026

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Description

Diplomarbeit aus dem Jahr 2006 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,3, Universität Passau, Sprache: Deutsch, Abstract: Internationale Rechnungslegungsvorschriften, v.a. die IFRS (International Financial Reporting Standards) gewinnen zusehends an Bedeutung. So sind deutsche börsennotierte Konzerne spätestens seit 2007 verpflichtet, ihre Jahresabschlüsse gemäß den IFRS aufzustellen. Im Vergleich zur Rechnungslegung nach deutschem Handelsrecht (HGB) ergeben sich u.a. auf dem Gebiet der Pensionsverpflichtungen erhebliche Unterschiede. Die vorliegende Arbeit befasst sich mit Contractual Trust Arrangements (CTA) in Deutschland, der Gründung von unternehmenseigenen Pensionsfonds zur bilanziellen Anerkennung desselben als "funded pension plan" nach anglo-amerikanischem Vorbild. Als Folge des CTA werden in der Bilanz nach IAS/IFRS nur noch Pensionsverpflichtungen ausgewiesen, die nicht durch für Pensionszahlungen reserviertes und gegen Insolvenz gesichertes Pensionsvermögen gedeckt sind (Nettoausweis). Ein derartiger Nettoausweis ist nach HGB nicht zulässig. Bereits etwa zwei Drittel der DAX30-Unternehmen haben einen CTA gegründet, um ihre Pensionsverpflichtungen ganz oder zum Teil mit Fondsvermögen zu bedecken.

Product Specifications

Format
paperback
Domain
Amazon UK
Release Date
25 August 2007
Listed Since
07 October 2009

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