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Bilanzierung und Bewertung des Goodwills

Bilanzierung und Bewertung des Goodwills

          
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About the Book

Essay aus dem Jahr 2012 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Frankfurt früher Fachhochschule, Sprache: Deutsch, Abstract: Die bilanzielle Behandlung des Geschäfts- oder Firmenwerts (auch Goodwill genannt) weist nach nationalen und internationalen Rechnungslegungsstandards zum Teil wesentliche Unterschiede auf. Ursächlich für diese unterschiedlichen Vorschriften sind die unterschiedlichen Philosophien, die das HGB (nationales resp. deutsches Handelsrecht) und die international gültigen Vorschriften der IAS/IFRS verfolgen. Genießt nach den IAS/IFRS die Bereitstellung entscheidungsrelevanter Informationen für Investoren bzw. Anleger die oberste Priorität, so treten beim deutschen Handelsrecht vor allem die Belange des Gläubigerschutzes (Vorsichtsprinzip) in den Vordergrund . Mit der Verabschiedung des Bilanzmodernisierungsgesetzes (BilMoG) durch den deutschen Bundestag wurde das HGB grundlegend reformiert. Durch das BilMoG soll eine Verbesserung des handelsrechtlichen Jahresabschlusses durch die Annäherung an die IAS/IFRS bewirkt werden. Auch auf internationaler Ebene wurde in den vergangenen Jahren die bilanzielle Behandlung des Goodwills weitreichenden Veränderungen unterworfen. Insbesondere sind in diesem Zusammenhang die Veröffentlichung des IFRS 3 "Business Combinations" (Unternehmenszusammenschlüsse), der Überarbeitung der IAS 36 "Im-pairment of assets" (Wertminderung von Vermögenswerten) und der IAS 38 "Intangible assets" (Immaterielle Vermögenswerte) zu nennen. Die vorliegende Arbeit befasst sich mit der vergleichenden Betrachtung der Bilanzierung und Bewertung des Goodwills resp. des Geschäfts- oder Firmenwerts nach nationalen (HGB) und internationalen (IAS/IFRS) Rechnungslegungsstandards. Das Ziel der Arbeit ist es, die unterschiedlichen (Goodwill-) Bilanzierungs- und Bewertungsvorschriften der nationalen (HGB) und internationalen (IAS/IFRS) Rechnungslegungss


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Product Details
  • ISBN-13: 9783656324331
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Weight: 50 gr
  • ISBN-10: 3656324336
  • Publisher Date: 09 Dec 2012
  • Height: 210 mm
  • No of Pages: 26
  • Series Title: German
  • Sub Title: Eine vergleichende Betrachtung nach HGB und IAS/IFRS
  • Width: 148 mm


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