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Reformierung der Leasingbilanzierung der IASM. IFRS 17 und IFRS 16 im Vergleich

thenilestore
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Located in: Melbourne, Australia
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eBay item number:157049774239
Last updated on 17 Jun, 2025 05:28:25 AESTView all revisionsView all revisions

Item specifics

Condition
Brand new: A new, unread, unused book in perfect condition with no missing or damaged pages. See the ...
ISBN-13
9783668753778
Book Title
Reformierung der Leasingbilanzierung der IASM. IFRS 17 und IFRS 1
ISBN
9783668753778
Publication Year
2018
Type
Textbook
Format
Paperback
Language
German
Publication Name
Reformierung Der Leasingbilanzierung Der Iasm. Ifrs 17 Und Ifrs 16 Im Vergleich
Item Height
210 mm
Author
Björn Winkler
Publisher
GRIN Verlag
Subject
Business
Item Weight
45 g
Item Width
148 mm
Number of Pages
26 Pages

About this product

Product Information

Studienarbeit aus dem Jahr 2017 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Fachhochschule Rosenheim, Sprache: Deutsch, Abstract: Leasing stellt ein wichtiges Finanzierungsinstrument dar. Allein in Deutschland wurden 2015 52 % aller aussenfinanzierten Investitionen uber Leasing finanziert. Es kamen demzufolge mehr Investitionen uber Leasing als uber einen klassischen Bankkredit zustande. Die Beliebtheit von Leasing als Finanzierungsform in Deutschland steigt weiter. Dadurch befindet sich eine enorme Anzahl von Leasingvertragen im Umlauf, die mit der Bilanzierung von zum Teil komplexen Leasingverhaltnissen konfrontiert werden. Auch international ist Leasing eine beliebte Finanzierungsart, weshalb die Einfuhrung des IFRS 16 voraussichtlich fur den Grossteil der nach IFRS bilanzierenden Unternehmen von Bedeutung ist. Der zurzeit noch gultige IAS 17 Leasingverhaltnisse regelt die Bilanzierung von Leasingverhaltnissen seit dem 01. Januar 1984 und in seiner aktuellen Fassung seit dem Jahr 2005. Nach rund zehn Jahren Entwicklung wurde am 13.01.2016 der mit Spannung erwartete IFRS 16 vom IASB veroeffentlicht. Er ersetzt ab dem 01.01.2019 den IAS 17 sowie den IFRIC 4, den SIC-15 und den SIC-27 und basiert nicht mehr auf dem all-or-nothing-approach , sondern auf dem right-of-use-Ansatz . Diese AEnderung soll bis auf wenige Ausnahmen zu einer Abschaffung der in der Praxis beliebten Off-Balance-Abbildungen (bilanzunwirksamen) fuhren. Als weitere Zielsetzung wurde die Abschaffung oder zumindest die Reduzierung von bilanzpolitischen Gestaltungsmoeglichkeiten ausgegeben. Sonderfalle des Leasings wie die sale-and-lease-back-Transaktionen oder das Handler- und Herstellerleasing werden in dieser Seminararbeit nicht behandelt.

Product Identifiers

Publisher
GRIN Verlag
ISBN-13
9783668753778
eBay Product ID (ePID)
6046443789

Product Key Features

Publication Year
2018
Subject
Business
Number of Pages
26 Pages
Language
German
Publication Name
Reformierung Der Leasingbilanzierung Der Iasm. Ifrs 17 Und Ifrs 16 Im Vergleich
Type
Textbook
Author
Björn Winkler
Format
Paperback

Dimensions

Item Height
210 mm
Item Weight
45 g
Item Width
148 mm

Additional Product Features

Title_Author
Björn Winkler

Item description from the seller

Seller business information

VAT number: AU 82107909133, GB 293967539
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    Condition: The book is in excellent condition and just as described. Both the cover and pages have neither marks nor creases - each page is in perfect condition. Postage: The book arrived much quicker than anticipated. Packing: The book was solidly packed in a large cardboard-type envelope and securely sealed. Communication: I was sent several updates in regard to the postage, which was great. Overall: I highly recommend this seller and would definitely purchase from them again.
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    Item arrived as described, in perfect condition and in about a week. Well packaged in a large envelope and I thought it was well priced ... until I saw it elsewhere for half as much. Never mind, for a relatively low-priced item, I'm not too sore about paying more for this highly regarded tome. Good seller. Can recommended.
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