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Fair Value Accounting, Bilanzpolitik und die Qualität von IFRS-Abschlüssen. Ein überblick über ausgewählte Aspekte der Fair Value-Bewertung

Author

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  • Manfred Kühnberger

    (Rechnungswesenprofessur an der Hochschule für Technik und Wirtschaft)

Abstract

Zusammenfassung Die Hinwendung des IASB zum Fair Value Accounting hat eine kontroverse Diskussion initiiert, die Grundfragen der Rechnungslegung betrifft, zum Beispiel ob es um die Messung von Vermögen oder Erfolgen geht oder ob Subjektivität und Bilanzpolitik informationsverzerrend sind. Die Rechnungslegungsforschung ist stark empirisch geprägt, auch bezüglich möglicher Stärken und Schwächen von Fair Values. Der Beitrag zeichnet dies überblicksartig nach. Abweichend von anderen Darstellungen liegt der Schwerpunkt auf den bisher wenig beachteten Erfolgswirkungen und den neuen Erläuterungspflichten des IFRS 13. Die Erfolgsdarstellung wird vom Board derzeit sehr grundlegend überarbeitet. Deshalb ist es spannend zu prüfen, ob es belastbare Befunde zu Ausweisfragen und Erläuterungspflichten gibt.

Suggested Citation

  • Manfred Kühnberger, 2014. "Fair Value Accounting, Bilanzpolitik und die Qualität von IFRS-Abschlüssen. Ein überblick über ausgewählte Aspekte der Fair Value-Bewertung," Schmalenbach Journal of Business Research, Springer, vol. 66(5), pages 428-450, August.
    • Handle: RePEc:spr:sjobre:v:66:y:2014:i:5:d:10.1007_bf03372900
    DOI: 10.1007/BF03372900
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    References listed on IDEAS

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    Keywords

    M40; M41; M42;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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