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Bilanzierung von Umwandlungen nach IFRS

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Springer Nature
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9783834927583
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Vor dem Hintergrund, dass in der EU bereits 17 Staaten eine Anwendung der IFRS im Einzelabschluss fr Ausschttungszwecke zulassen oder verbindlich vorschreiben, ist ein Vordringen der IFRS in die Einzelabschlsse auch in Deutschland nicht auszuschlieen. Hans Lieck analysiert die bestehenden IFRS in Bezug auf die im UmwG verankerten Umstrukturierungen auf ihre Eignung, die HGB-Rechnungslegungsnormen fr den Einzelabschluss von brsennotierten Aktiengesellschaften zu ersetzen. Er betrachtet die bernahmebilanzierungsmglichkeiten ausgewhlter Verschmelzungen. Konkrete Empfehlungen zur Schlieung von Regelungslcken und zur Fortentwicklung der Rechnungslegung in Einzel- und (Teil-)Konzernabschlssen werden gegeben.

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