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Ganz oder gar nicht - wer nutzte die Quotenkonsolidierung? Eine Analyse der Ausübung des Bilanzierungswahlrechts unter IAS 31 im Prime Standard der deutschen Börse

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  • Wolf, Robin

Abstract

Vor Einführung von IFRS 11 besaßen Unternehmen ein Wahlrecht, ob sie ihr Gemeinschaftsunternehmen nach IAS 31 unter Anwendung der Quotenkonsolidierung oder der at-Equity Bilanzierung in ihrem Konzernabschluss abbilden wollten. Hinsichtlich beider Alternativen besteht ein seit langem geführter Methodendiskurs. Die weitere Erforschung im Kontext der IFRS-Änderungen erfordert ein genaues Verständnis der Beweggründe dieser Wahlrechtsausübung. Die Ergebnisse der vorliegenden Untersuchung für Unternehmen des deutsche Prime Standards deuten insbesondere auf die Relevanz der strategischen Heterogenität zwischen den Kooperationspartnern sowie der historischen Anwendung der US-GAAP durch die bilanzierenden Unternehmen als Faktoren für die Wahl der at-Equity Bilanzierung hin. Vorhandene Befragungen deutscher Unternehmen bestätigend und bestehende Unterschiede zu empirische Studien anderer europäischer Kapitalmärkte kritisch analysierend, leistet das Arbeitspapier Vorarbeit für die weitere Forschung.

Suggested Citation

  • Wolf, Robin, 2018. "Ganz oder gar nicht - wer nutzte die Quotenkonsolidierung? Eine Analyse der Ausübung des Bilanzierungswahlrechts unter IAS 31 im Prime Standard der deutschen Börse," Arbeitspapiere 183, University of Münster, Institute for Cooperatives.
    • Handle: RePEc:zbw:wwuifg:183
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