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Gestaltungsspielräume im Rahmen der Goodwill Bilanzierung nach HGB und IFRS

Gestaltungsspielräume im Rahmen der Goodwill Bilanzierung nach HGB und IFRS

          
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About the Book

Bachelorarbeit aus dem Jahr 2013 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Internationale Berufsakademie der F+U Unternehmensgruppe Darmstadt, Sprache: Deutsch, Abstract: Durch die fortschreitende Globalisierung gewinnen Mergers & Acquisitions für international agierende Konzerne immer mehr an Bedeutung. Im Jahr 2012 sind die Unternehmensübernahmen mit deutscher Beteiligung im Vergleich zum Vorjahr um 1% auf ein Höchstmaß von 1.340 Transaktionen gestiegen. Deutlicher zugenommen hat dagegen das Transaktionsvolumen, welches um 32% auf 140 Milliarden Euro gestiegen ist. Einen der größten Unternehmenskäufe wagt VW mit der Übernahme von Porsche in Höhe von 5.710 Millionen Euro, dicht gefolgt von SAP mit der Übernahme von ARIBA im Wert von 3.385 Millionen Euro. Es zeigt sich, dass Unternehmen wieder bereit sind bei Unternehmenszusammenschlüssen höhere Zahlungen in Kauf zu nehmen, welche vor allem die Erwartungshaltung an bestimmte Synergieeffekte bzw. Werte widerspiegeln. Ziel ist es, an das spezifische Knowhow der Konkurrenz über neue Märkte sowie Produkte zu gelangen, um so neue Handlungsalternativen zu gewinnen. Hinsichtlich der zunehmenden Bedeutung des Dienstleistungssektors in Deutschland nehmen immaterielle Vermögenswerte einen großen Anteil in den Bilanzen großer Unternehmen ein. Da eine repräsentative Verteilung des Kaufpreises auf diese Vermögenswerte erschwert wird, entstehen oftmals beträchtliche Goodwillbeträge auf der Aktivseite, welche nicht selten das bilanzielle Eigenkapital erreichen oder sogar überschreiten.


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Product Details
  • ISBN-13: 9783668025493
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3668025495
  • Publisher Date: 04 Aug 2015
  • Height: 210 mm
  • No of Pages: 80
  • Series Title: German
  • Weight: 118 gr


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Gestaltungsspielräume im Rahmen der Goodwill Bilanzierung nach HGB und IFRS
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