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Die Veränderung des abschlusspolitischen Potenzials durch das BilMoG im Lichte der Entscheidungsnützlichkeit der Rechnungslegung

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  • Stefan Müller
  • Markus Kreipl

Abstract

Mit dem Bilanzrechtsmodernisierungsgesetz wollte der Gesetzgeber unter anderem eine im Verhältnis zu den IFRS gleichwertige, d. h. ebenso entscheidungsnützliche, aber einfachere und kostengünstigere Alternative bieten. Um dieses Ziel zu erreichen, wurden verschiedene Wahlrechte gestrichen, Bilanzierungsverbote aufgehoben und Bilanzierungsmethoden verändert. Aus Sicht der Abschlusspolitik wurden damit einerseits explizite Wahlrechte verringert und andererseits implizite Wahlrechte geschaffen. Zudem bergen auch die Übergangsvorschriften abschlusspolitisches Potenzial. Nach einer Einordnung der Abschlusspolitik und der Herausarbeitung der konkreten Potenziale werden die Konsequenzen in Bezug auf die Entscheidungsnützlichkeit diskutiert und die möglichen Auswirkungen der geänderten Rechnungslegungsnormen am Beispiel der Bilanzierung von Pensionsverpflichtungen deutscher IFRS-Anwender empirisch belegt. Copyright Springer-Verlag 2010

Suggested Citation

  • Stefan Müller & Markus Kreipl, 2010. "Die Veränderung des abschlusspolitischen Potenzials durch das BilMoG im Lichte der Entscheidungsnützlichkeit der Rechnungslegung," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 20(4), pages 313-329, March.
    • Handle: RePEc:spr:metrik:v:20:y:2010:i:4:p:313-329
    DOI: 10.1007/s00187-010-0094-3
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    References listed on IDEAS

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