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Leasingbilanzierung nach IFRS 16 und US-GAAP Topic 842. Analyse und Vergleich de
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eBay item number:146168399171
Item specifics
- Condition
- ISBN-13
- 9783668318915
- Book Title
- Leasingbilanzierung nach IFRS 16 und US-GAAP Topic 842. Analyse u
- ISBN
- 9783668318915
- Publication Year
- 2016
- Type
- Textbook
- Format
- Paperback
- Language
- German
- Publication Name
- Leasingbilanzierung Nach Ifrs 16 Und Us-Gaap Topic 842. Analyse Und Vergleich Der Neuregelungen
- Item Height
- 210 mm
- Publisher
- Grin Publishing
- Subject
- Government, Business
- Item Weight
- 122 g
- Item Width
- 148 mm
- Number of Pages
- 86 Pages
About this product
Product Information
Bachelorarbeit aus dem Jahr 2016 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,2, Duale Hochschule Baden-Wurttemberg, Ravensburg, fruher: Berufsakademie Ravensburg, Sprache: Deutsch, Abstract: Diese Arbeit untersucht die Leasingbilanzierung nach IAS 17. Im Anschluss werden die Neuregelungen der Leasingbilanzierung durch IFRS 16 und US-GAAP Topic 842 beschrieben und verglichen. Im Juli 2006 startete das IASB und das FASB ein gemeinsames Projekt zur Neugestaltung der Leasingbilanzierung. Ziel sollte es sein, eine gemeinsame Regelung zur Bilanzierung von Leasingverhaltnissen zu schaffen. Des Weiteren standen die Abschaffung der ausserbilanziellen Erfassung von Leasingsachverhalten und eine damit verbundene transparentere Bilanzierung von Leasing im Vordergrund des Projektes. Die entfachte Diskussion um die Neuregelung der Leasingbilanzierung fuhrte zu zwei Expo-sure Drafts und zur sukzessiven Durchsetzung des right - of - use Ansatzes. Dieser sollte den risk-and-reward Ansatz abloesen und so den Leasingnehmer zur Bilanzierung des Lea-singgutes verpflichten. Jedoch kristallisierte sich auch heraus, dass die geplante gemeinsame Neuregelung der Leasingbilanzierung auf zunehmend unterschiedliche Detailansichten des IASB und des FASB stoss. Daher veroeffentlichen im Januar, bzw. Februar 2016 die beiden Standardsetter jeweils eine eigene Neuregelung der Leasingbilanzierung. Das IASB veroeffentliche den IFRS 16 und das FASB die US-GAAP Topic 842. Ziel dieser Arbeit ist es daher die beiden neu veroeffentlichen Standards auf ihre tatsachliche Ausgestaltung hin zu analysieren. Insbesondere soll in diesem Zusammenhang geklart werden, ob die Ziele, bzw. Forderungen an die Neuregelung umgesetzt werden konnten. Zudem sollen die Auswirkungen der Neuregelung der Leasingbilanzierung auf die Unternehmen untersucht werden. Des Weiteren versucht diese Arbeit durch eine Gegenuberstellung beider Standards herauszufinden, ob noch von einer gemeinsamen Neuregelung zu sprech
Product Identifiers
Publisher
Grin Publishing
ISBN-13
9783668318915
eBay Product ID (ePID)
232560324
Product Key Features
Publication Year
2016
Subject
Government, Business
Number of Pages
86 Pages
Language
German
Publication Name
Leasingbilanzierung Nach Ifrs 16 Und Us-Gaap Topic 842. Analyse Und Vergleich Der Neuregelungen
Type
Textbook
Format
Paperback
Dimensions
Item Height
210 mm
Item Weight
122 g
Item Width
148 mm
Additional Product Features
Item description from the seller
Seller business information
VAT number: AU 82107909133, GB 293967539
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Seller feedback (1,458,483)
- c***c (449)- Feedback left by buyer.Past monthVerified purchaseA reliable and professional seller offering a wide range of items. Not always the cheapest option but certainly a store upon which you can depend. My goods were dispatched promptly, packaged appropriately and, upon receipt, found to be exactly as described. Communication throughout the process was good and I'd have no hesitation in purchasing from here in the future.
- e***s (313)- Feedback left by buyer.Past monthVerified purchaseGreat seller! Quality product, arrived as described, mint condition. Packaged well, a great value for this product, cosmetic appearance matched the listing, super fast shipping and flawless communication. A++
- a***h (304)- Feedback left by buyer.Past monthVerified purchaseExcellent seller! Item arrived exactly as described, well-packaged, and earlier than expected. Communication was smooth and professional throughout the whole process. Would definitely buy from this seller again. Great value ,Highly recommended!