{"id":30479,"date":"2024-11-20T06:56:24","date_gmt":"2024-11-20T05:56:24","guid":{"rendered":"https:\/\/www.kleeberg.de\/?p=30479"},"modified":"2024-11-20T06:56:25","modified_gmt":"2024-11-20T05:56:25","slug":"aenderungen-an-ias-37","status":"publish","type":"post","link":"https:\/\/www.kleeberg.de\/en\/2024\/11\/20\/aenderungen-an-ias-37\/","title":{"rendered":"\u00c4nderungen an IAS 37"},"content":{"rendered":"\n<h4 class=\"wp-block-heading\">Das IASB (International Accounting Standards Board) hat am 12.11.2024 einen Entwurf (Exposure Draft ED\/2024\/8) mit dem Titel \u201eProvisions \u2013 targeted improvements (Proposed Amendments to IAS 37)\u201c mit geplanten Anpassungen zu IAS 37 ver\u00f6ffentlicht. Die Frist f\u00fcr die Einreichung von Kommentaren endet am 12.03.2025.<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Am 12.11.2024 hat das IASB (International Accounting Standards Board) den <strong>Exposure Draft ED\/2024\/8<\/strong> \u201eR\u00fcckstellungen \u2013 Gezielte Verbesserungen (Vorgeschlagene \u00c4nderungen an IAS 37)\u201c ver\u00f6ffentlicht.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><u>Hintergrund<\/u><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bereits w\u00e4hrend der Agendakonsultation 2015 wurden m\u00f6gliche \u00c4nderungen bzw. Klarstellungen an IAS\u00a037 in Betracht gezogen. Der IASB hat zun\u00e4chst im Rahmen eines Forschungsprojekts untersucht, welche Fragestellungen auftreten und gekl\u00e4rt werden m\u00fcssen.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Im Jahr 2018 wurde das Projekt in den aktiven Status erhoben mit dem Ziel, punktuelle Klarstellungen ohne \u00c4nderung der Prinzipien in IAS 37 zu erarbeiten. Im Januar 2020 wurde entschieden, \u00c4nderungen zu IAS 37 zu entwickeln und hierzu einen entsprechenden Entwurf zu erarbeiten.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><u>Ziel und Inhalt des Entwurfs<\/u><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Die vorgeschlagenen \u00c4nderungen in ED\/2024\/8 sollen klarstellen, wann R\u00fcckstellungen zu passivieren und wie sie zu bewerten sind. Im Einzelnen sind zu folgenden Aspekten Verbesserungen vorgesehen:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ansatzkriterium von R\u00fcckstellungen:<\/strong> Vorliegen einer gegenw\u00e4rtigen Verpflichtung als Folge eines vergangenen Ereignisses;<\/li>\n\n\n\n<li><strong>Bewertung von R\u00fcckstellungen:<\/strong><ul><li>Kosten, welche bei der Sch\u00e4tzung k\u00fcnftiger Aufwendungen zur Begleichung einer Verpflichtung ber\u00fccksichtigt werden;<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>Diskontierungszinssatz f\u00fcr die Barwertberechnung der k\u00fcnftigen Aufwendungen.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Zudem werden im Entwurf <strong>weitere verpflichtende Informationen<\/strong> zur Bewertung der R\u00fcckstellungen durch den Bilanzierenden vorgeschlagen.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Die Verbesserungsvorschl\u00e4ge sind vor allem f\u00fcr Unternehmen relevant, die hohe <strong>langfristige Verpflichtungen zur Entsorgung<\/strong> von Verm\u00f6genswerten haben oder Abgaben und \u00e4hnlichen \u00f6ffentlich-rechtlichen Verpflichtungen unterliegen.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Gleichzeitig mit dem Exposure Draft hat das IASB Exposure Drafts zur Implementation Guidance und zur Basis for Conclusions zu IAS 37 ver\u00f6ffentlicht, die den Anwendern den Hintergrund der vorgesehenen \u00c4nderungen erl\u00e4utern und bei der Umsetzung der geplanten Regelungen helfen sollen.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><u>Frist f\u00fcr die Einreichung von Kommentaren:<\/u><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Die Frist f\u00fcr die Einreichung von Kommentaren zu dem Exposure Draft endet am 12.03.2025.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Das IASB (International Accounting Standards Board) hat am 12.11.2024 einen Entwurf (Exposure Draft ED\/2024\/8) mit dem Titel \u201eProvisions \u2013 targeted improvements (Proposed Amendments to IAS 37)\u201c mit geplanten Anpassungen zu IAS 37 ver\u00f6ffentlicht. Die Frist f\u00fcr die Einreichung von Kommentaren endet am 12.03.2025. Am 12.11.2024 hat das IASB (International Accounting Standards Board) den Exposure Draft [&hellip;]<\/p>\n","protected":false},"author":33,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5,184],"tags":[555,700,3440,4040,4041,4042,4043,4044],"industry":[],"class_list":["post-30479","post","type-post","status-publish","format-standard","hentry","category-advisory","category-audit","tag-rueckstellungen","tag-iasb","tag-international-accounting-standards-board","tag-ias-37-2","tag-aenderungen-an-ias-37","tag-ansatzkriterium","tag-bewertung-von-rueckstellungen","tag-exposure-draft-ed-2024-8"],"metadata":{"_edit_lock":["1732083418:32"],"footnotes":[""],"_edit_last":["32"],"display_header":["standard"],"_display_header":["field_66e1c0b015b63"],"autoren":["a:3:{i:0;s:4:\"7963\";i:1;s:3:\"527\";i:2;s:3:\"522\";}"],"_autoren":["field_5f90487aeaf08"],"untertitel":["Geplante Anpassungen bei der Bilanzierung von R\u00fcckstellungen"],"_untertitel":["field_60098755315c8"],"veranstaltungsort":[""],"_veranstaltungsort":["field_66e43a53cf92b"],"speaker":[""],"_speaker":["field_66e43a4acf92a"],"_yoast_wpseo_primary_category":["184"],"_yoast_wpseo_content_score":["60"],"_yoast_wpseo_estimated-reading-time-minutes":["2"],"_wp_old_date":["2024-11-19"],"_elementor_page_assets":["a:0:{}"]},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00c4nderungen an IAS 37 - Kleeberg<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.kleeberg.de\/en\/2024\/11\/20\/aenderungen-an-ias-37\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00c4nderungen an IAS 37 - Kleeberg\" \/>\n<meta property=\"og:description\" content=\"Das IASB (International Accounting Standards Board) hat am 12.11.2024 einen Entwurf (Exposure Draft ED\/2024\/8) mit dem Titel \u201eProvisions \u2013 targeted improvements (Proposed Amendments to IAS 37)\u201c mit geplanten Anpassungen zu IAS 37 ver\u00f6ffentlicht. 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