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Whrungsumrechnung im Konzern

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Brand
Springer Nature
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N/A
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GTIN
9783824491100
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New
Product Description

Die Whrungsumrechnung zhlt zu den komplexesten Gebieten der Konzernrechnungslegung. Zwar scheint man in einschlgigen Rechnungslegungsstandards auf der Basis des Konzepts der funktionalen Whrung eine durchaus tragfhige Lsung fr das Problem gefunden zu haben, doch sind die betreffenden Regelungen umstritten. Heinz Knigsmaier setzt sich mit den rechtlichen und konomischen Hintergrnden der Whrungsumrechnung im Konzern auseinander, z.B. dem Wechselkurs und den ihn bestimmenden Faktoren. Anschlieend prsentiert er eine eingehende Analyse von Umrechnungsmethoden und einschlgigen Regulativen wie SFAS No. 52, SSAP 20 und IAS 21. Seine berlegungen zur Gestaltung der Whrungsumrechnung im Konzern schlagen eine Brcke zur Bilanztheorie und beleuchten die Frage von der zu Grunde gelegten Bilanzauffassung her.

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