Anne Kathrin BaschusMehrkomponentengeschäfte im IFRS-Konzernabschluss
Einfluss der Vertragsstruktur auf die Konsolidierungsmaßnahmen
Internationale Rechnungslegung, volume 45
Hamburg 2016, 250 pages
ISBN 978-3-8300-9051-9 (print)
ISBN 978-3-339-09051-5 (eBook)
Rezension
[…] Anne Kathrin Baschus stellt u. a. anhand von Fallstudien erstmals heraus, dass für die korrekte Abbildung von Mehrkomponentengeschäften im Konzernabschluss besondere Konsolidierungen notwendig sein können. Da die Konsolidierungserfordernisse auch von den vertraglichen Strukturen der Mehrkomponentengeschäfte abhängen, ist eine Typologie der Mehrkomponentengeschäfte ebenfalls enthalten.
About this book deutschenglish
Revenue recognition is one of the most important accounting issues. Particularly the styling of facts between companies of one corporate group may result in effective revenue manipulation. Multiple element arrangements appear as one suitable instrument to present group revenue either too early or intentionally adjusted by amount. This is feasible by involving different companies of one corporate group supplying multiple deliverables.
For the first time the author demonstrates that certain consolidation procedures are indispensable to present a true and fair view regarding multiple element arrangements within group financial statements. This is illustrated through case studies assuming the styling of facts by group management intentionally. Consolidation procedures in group financial statements may also depend on the contractual structure of a multiple element arrangement. Therefore the author introduces a typology classifying such arrangements. Moreover this work contains suggestions for auditors how to identify multiple element arrangements within a group when such arrangements do not exist on the individual company level. Adressees of this book may be academics and students of financial reporting and auditing, also consultants, auditors, group accounting staff and fiscal authorities.