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Entwicklungstendenzen der Rechnungslegung aus Sicht des Familienunternehmens Haniel

Author

Listed:
  • Dirk Ohlms

    (Franz Haniel & Cie. GmbH)

  • Claude Tomaszewski

    (Zentralabteilung Betriebswirtschaft der Franz Haniel & Cie. GmbH)

  • Klaus Trützschler

    (Vorstand der Franz Haniel & Cie. GmbH (Ressort Betriebswirtschaft/Corporate IT))

Abstract

Zusammenfassung In diesem Beitrag betrachten Vertreter einer in Privatbesitz befindlichen Großunternehmung (Haniel & Cie. GmbH) die Entwicklung der Rechnungslegung und die weiteren Perspektiven aus Unternehmenssicht. Mit dem EU-Verordnungsentwurf rückt die Vision einer weltweit einheitlichen Bülanzierung unter Einschluss der US-GAAP näher. Wünschenswerte Voraussetzung dafür ist jedoch, dass das voragesehene Staatenwahlrecht zur Anwendung der IFRS auf die Einzelabschlüsse von allen Mitgliedsländern wahrgenommen und die Maßgeblichkeit der Handels- für die Steuerbilanz aufgegeben würde.

Suggested Citation

  • Dirk Ohlms & Claude Tomaszewski & Klaus Trützschler, 2002. "Entwicklungstendenzen der Rechnungslegung aus Sicht des Familienunternehmens Haniel," Schmalenbach Journal of Business Research, Springer, vol. 54(2), pages 191-203, March.
    • Handle: RePEc:spr:sjobre:v:54:y:2002:i:2:d:10.1007_bf03371627
    DOI: 10.1007/BF03371627
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    Cited by:

    1. Holger Kahle, 2003. "Unternehmenssteuerung auf Basis internationaler Rechnungslegungsstandards?," Schmalenbach Journal of Business Research, Springer, vol. 55(8), pages 773-789, December.

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