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Konzernabschlsse unter Bercksichtigung von IFRS 11

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Brand
Springer Nature
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N/A
Part Number
0
GTIN
9783658045333
Condition
New
Product Description

Stefan Graml untersucht die Auswirkungen des neuen Bilanzierungsstandards IFRS 11 im Hinblick auf Financial Covenants von DAX Unternehmen auf der Basis einer empirischen Erhebung der Jahresabschlsse 2011. Dabei wird deutlich, dass die meisten Konzerne entweder keine Joint Ventures bilanzieren oder diese nach der Equity Methode einbeziehen, whrend fr andere Konzerne teils erhebliche Auswirkungen auf deren Financial Covenants entstehen. Mit Hilfe einer Simulation des neuen Bilanzierungsstandards zeigt der Autor, dass die Interest Coverage Ratio durch die Ergebnisdarstellung der Equity Bewertung im Finanzergebnis tendenziell sinkt, whrend sich Eigenkapitalquote und Verschuldungsgrad durch die Verkrzung der Bilanzsumme tendenziellverbessern.

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