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Internationalisierung der Konzernrechnungslegung deutscher Versicherungsunternehmen

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Springer Nature
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9783824490288
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Der US-amerikanische Einfluss auf die Kapitalmrkte, die Zulassungsbedingungen der US-amerikanischen Wertpapieraufsichtsbehrde SEC und die zunehmende Bedeutung der Rating-Agenturen machen es notwendig, dass international ttige deutsche Versicherungskonzerne einen internationalen Konzernabschluss vorlegen. Vor diesem Hintergrund vergleicht Gerhard Mayr die nach deutschen Vorschriften erstellte Konzernrechnungslegung von Versicherungsunternehmen mit den Regeln des International Accounting Standards Committee (IASC). Whrend das deutsche Normensystem neben den allgemeinen Grundstzen spezielle Vorschriften fr Versicherungskonzerne enthlt, existieren innerhalb der IASC-Regeln zur Zeit noch keine versicherungspezifischen Regelungen. Der Autor ergnzt deshalb die generellen IASC-Bestimmungen um die jeweils passenden US-amerikanischen Vorschriften (US-GAAP).

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