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Titel
Der Einfluss der neuen Konsolidierungsstandards nach IFRS auf Konzernabschlüsse am Beispiel der Konzernabschlüsse der Prime Market Unternehmen der Wiener Börse AG / Angelika Walzl
VerfasserWalzl, Angelika
Betreuer / BetreuerinMannsberger, Marco
ErschienenWien, 01.2015
UmfangVII, 112 Seiten
HochschulschriftFachhochschule des BFI Wien, Univ., Masterarbeit, 2015
SpracheDeutsch
DokumenttypMasterarbeit
URNurn:nbn:at:at-fhbfiw:1-444 Persistent Identifier (URN)
Zugriffsbeschränkung
 Das Werk ist frei verfügbar
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Der Einfluss der neuen Konsolidierungsstandards nach IFRS auf Konzernabschlüsse am Beispiel der Konzernabschlüsse der Prime Market Unternehmen der Wiener Börse AG [0.88 mb]
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Zusammenfassung (Englisch)

This master thesis deals with the new IFRS consolidation standards: IFRS 10, IFRS 11 and IFRS 12. They replace and change the old regulations in IAS 27, SIC-12, IAS 31 and SIC-13. There may occur some changes for enterprises due to those new standards, which had to be applied at the latest by January 2014. The new regulations can be seen as a reaction to the financial crisis. This event exposed problems with the old standards and therefore it was necessary to revise them. The main research goal of this thesis is, to find out which effects and changes result from the new regulations for consolidating groups. In the first part a literature analysis will show differences and communalities. The second part of the paper deals with more concrete impacts on the Prime Market concerns of the Vienna Stock Exchange. They were chosen for this analysis, because they have to use IFRS accounting standards. Analysing the information in the notes of the consolidated, financial statements shows how much impact the enterprises expect on the financial statements due to the new consolidation standards. Furthermore it is possible to demonstrate the differences between the possible effects the literature analysis suggests and what the companies indicate in the notes of their financial statements. This analysis shows to what extent the Austrian Prime Market enterprises are affected by the new consolidation standards.