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Die Bilanzierung des derivativen Geschäfts- oder Firmenwertes nach HGB, Steuerbilanz und IAS/IFRS

Die Bilanzierung des derivativen Geschäfts- oder Firmenwertes nach HGB, Steuerbilanz und IAS/IFRS

          
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About the Book

Studienarbeit aus dem Jahr 2004 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, HAWK Hochschule für angewandte Wissenschaft und Kunst - Fachhochschule Hildesheim, Holzminden, Göttingen, Veranstaltung: Rechnungswesen/Bilanzierung, 30 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Dem Geschäfts- oder Firmenwert eines Unternehmens kommt bei der Bilanzierung eine immer größer werdende Bedeutung zu. Ein Grund hierfür liegt in der steigenden Anzahl und Qualität von immateriellen Vermögensgegenständen in den Unternehmensbilanzen, die immer mehr die Wettbewerbsfähigkeit der Unternehmen bestimmen. Auch bringt es die Entwicklung der heutigen Industriegesellschaft zu einer Dienstleistungs- und Hochtechnologiegesellschaft mit sich, dass immaterielle Vermögenswerte immer wichtiger für die Unternehmen werden, wohingegen die Bedeutung von materiellen Produktionsfaktoren immer mehr abnimmt. Ebenso steigt auch die Bedeutung internationaler Rechnungslegungsvorschriften für die Unternehmen, deren Wertpapiere in einem EU-Mitgliedstaat zum Handel in einem geregelten Markt zugelassen sind. Besonders die Rechnungslegungsvorschriften nach IAS / IFRS werden künftig eine wichtige Rolle spielen, denn gemäß einer Verordnung vom 19.07.2002 des Europäischen Parlaments und des Rates sind europäisch-kapitalmarktorientierte Unternehmen ab 01.01.2005 dazu verpflichtet, IFRS anzuwenden. Auch wurden mit Veröffentlichung von IFRS 3 in diesem Jahr die bisherigen Bilanzierungsvorschriften für Unternehmenszusammenschlüsse, und somit auch des Geschäfts- oder Firmenwertes, grundlegend überarbeitet. Im Zuge der zunehmenden Wichtigkeit der IAS / IFRS-Vorschriften und der großen Bedeutung, die dem Geschäfts- oder Firmenwert beigemessen wird, möchte ich in der vorliegenden Arbeit auf die unterschiedlichen Ansatz- und Bewertungsvorschriften des derivativen Geschäfts- oder Firmenwertes in der Handelsbilanz, dem damit verb


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Product Details
  • ISBN-13: 9783638790000
  • Publisher: Grin Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 140 mm
  • ISBN-10: 3638790002
  • Publisher Date: 26 Sep 2007
  • Height: 216 mm
  • No of Pages: 24
  • Series Title: German
  • Weight: 41 gr


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