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Vergleichbarkeit von Gesamt- und Umsatzkostenverfahren: Auswirkungen auf die Jahresabschlussanalyse

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  • Rogler, Silvia

Abstract

Sowohl nach Handelsgesetzbuch (HGB) als auch nach International Financial Reporting Standards (IFRS) kann die Gewinn- und Verlustrechnung entweder nach dem Gesamtkostenverfahren oder nach dem Umsatzkostenverfahren aufgestellt werden. Beide Verfahren führen zwar zum gleichen Ergebnis, unterscheiden sich aber in der Höhe der in einer Periode ausgewiesenen Aufwendungen und Erträge sowie in ihrer Gliederung. Damit beeinträchtigt das Wahlrecht die Vergleichbarkeit der Unternehmen im Rahmen der Jahresabschlussanalyse. Ziel der Arbeit ist es, Möglichkeiten zur Erhöhung der Vergleichbarkeit aufzuzeigen. Dazu wird zunächst analysiert, welche Positionen der Gewinn- und Verlustrechnungen von vornherein vergleichbar sind. Anschließend wird versucht, die Gewinn- und Verlustrechnungen in die jeweils andere Darstellungsform umzuwandeln. Die Untersuchung erfolgt getrennt für die Vorschriften des HGB und der IFRS.

Suggested Citation

  • Rogler, Silvia, 2006. "Vergleichbarkeit von Gesamt- und Umsatzkostenverfahren: Auswirkungen auf die Jahresabschlussanalyse," Freiberg Working Papers 2006/06, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
    • Handle: RePEc:zbw:tufwps:200606
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    More about this item

    Keywords

    Gewinn- und Verlustrechnung; Gesamtkostenverfahren; Umsatzkostenverfahren;
    All these keywords.

    JEL classification:

    • K29 - Law and Economics - - Regulation and Business Law - - - Other
    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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