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International Accounting Standards: Grundzüge der IAS

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  • Müller, Matthias

Abstract

Viele deutsche Konzerne nehmen bereits jetzt die Möglichkeit wahr, ihren Konzernjahresabschluss nach Internationalen Standards aufzustellen. Ab 2005 gilt für alle kapitalmarktorientierten Mutterunternehmen in der Europäischen Union sogar die Pflicht zur Anwendung der International Accounting Standards (IAS). Da sich hier erhebliche Unterschiede zur Bilanzierung nach dem deutschen Handelsgesetzbuch ergeben, sollten alle, die sich im Aufsichtsrat, im Betriebsrat oder im Wirtschaftsausschuss mit Konzernabschlüssen befassen müssen, wesentliche Grundlinien der IAS-Bilanzierung kennen. Hierzu dient dieser Leitfaden auf Basis der erstmals in der 'Mitbestimmung' erschienenen 12-teiligen Serie zu den IAS. Zusätzlich werden die einzelnen Standards im Kurzüberblick dargestellt und ein Glossar zur Internationalen Rechnungslegung vorgelegt.

Suggested Citation

  • Müller, Matthias, 2003. "International Accounting Standards: Grundzüge der IAS," Study / edition der Hans-Böckler-Stiftung, Hans-Böckler-Stiftung, Düsseldorf, volume 86, number 86.
    • Handle: RePEc:zbw:hbsedi:86
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    File URL: https://www.econstor.eu/bitstream/10419/116333/1/edition_hbs_086.pdf
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    Cited by:

    1. Joseph F. Brazel & Christopher P. Agoglia, 2007. "An Examination of Auditor Planning Judgements in a Complex Accounting Information System Environment," Contemporary Accounting Research, John Wiley & Sons, vol. 24(4), pages 1059-1083, December.

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