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Ansätze und Ergebnisse einer ökonomischen Analyse des Rahmenkonzepts zur Rechnungslegung

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  • Wolfgang Ballwieser

    (Ludwig-Maximilians-Universität)

Abstract

Zusammenfassung Das Rahmenkonzept soll die Zielsetzungen und Eigenschaften der IFRS offenbaren und wichtige Definitionen enthalten. Es soll insbesondere dem Board als Leitlinie zur Entwicklung von widerspruchsfreien IFRS, den Rechnungslegungsadressaten als Information über Eigenschaften von IFRS-Abschlüssen und, ohne selbst IFRS zu sein, der Schließung von Regelungslücken dienen. Bisher ist das Rahmenkonzept von 1989 nur in Teilen überarbeitet worden, hat aber bereits Perspektivenwechsel erkennen lassen. Insbesondere wurden bei der Entscheidungsnützlichkeit der Information die Verlässlichkeit zugunsten der glaubwürdigen Darstellung aufgegeben, die Funktion der Rechenschaft nicht mehr explizit genannt und Vorsicht mit Verweis auf Widerspruch zu Neutralität getilgt. Der Beitrag analysiert diese Vorgänge hinsichtlich ihrer Auswirkungen für den Standardsetzer und die Ersteller und Nutzer von IFRS-Abschlüssen. Er zeigt, dass nach jetzigem Stand die Funktion des Rahmenkonzepts, den IASB bei der Standardentwicklung konkret leiten zu können sowie dem Ersteller und Nutzer der Rechnungslegung das hinter IFRS stehende System verständlich werden zu lassen, nicht erfüllt wird und sich damit auch die Frage nach seiner Notwendigkeit stellt.

Suggested Citation

  • Wolfgang Ballwieser, 2014. "Ansätze und Ergebnisse einer ökonomischen Analyse des Rahmenkonzepts zur Rechnungslegung," Schmalenbach Journal of Business Research, Springer, vol. 66(5), pages 451-476, August.
    • Handle: RePEc:spr:sjobre:v:66:y:2014:i:5:d:10.1007_bf03372901
    DOI: 10.1007/BF03372901
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    References listed on IDEAS

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    1. Hanno Merkt, 2014. "Das IFRS Conceptual Framework aus regelungsmethodischer Sicht," Schmalenbach Journal of Business Research, Springer, vol. 66(5), pages 477-504, August.

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    Keywords

    K22; M41;

    JEL classification:

    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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