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Goodwill-Bilanzierung nach IFRS. Eine kritische Würdigung des Impairment-Only-Approach

Goodwill-Bilanzierung nach IFRS. Eine kritische Würdigung des Impairment-Only-Approach

          
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About the Book

Bachelorarbeit aus dem Jahr 2017 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, FOM Essen, Hochschule für Oekonomie & Management gemeinnützige GmbH, Hochschulleitung Essen früher Fachhochschule, Sprache: Deutsch, Abstract: Das IASB hat mit der Verabschiedung des IFRS 3 "Unternehmenszusammenschlüsse" im Jahr 2004 einen Paradigmenwechsel vollzogen. Seither wird die Goodwill-Bilanzierung kontrovers diskutiert. Aufgrund der Zunahme von Unternehmensakquisitionen und des hieraus resultierenden derivativen Goodwill rückt dessen bilanzielle Abbildung im Konzernabschluss in den Mittelpunkt des Interesses. Insbesondere durch den Wegfall der planmäßigen Abschreibung sowie die Ausgestaltung des einstufigen Impairment-Tests in der Folgebilanzierung, ist der Goodwill Gegenstand zahlreicher wissenschaftlicher Untersuchungen. Nicht zuletzt auch deshalb, weil der Geschäfts- oder Firmenwert einen hohen Stellenwert in den Konzernbilanzen einnimmt. Der Autor verfolgt das Ziel, die Bilanzierung eines derivativen Geschäfts- oder Firmenwerts nach den IFRS/IAS umfassend zu erläutern. Der Schwerpunkt liegt insbesondere auf dem, seit dem Jahr 2004 geltenden, Impairment-Only-Approach. Nach Abkehr der planmäßigen Abschreibung sehen sich die Anwender mit einer aufwendigen Umsetzung des Werthaltigkeitstests konfrontiert, welcher zudem stark ermessensbehaftet ist. Dagegen ist für den Rechnungslegungsadressaten die Nachvollziehbarkeit der Goodwillbewertung und folglich die Risikoeinschätzung erschwert worden. Daher kommt der aktuellen Bilanzierungspraxis des Goodwill eine besondere Relevanz zu und bietet demzufolge ausreichend Anlass, um sich der Thematik ausführlich in einer kritischen Untersuchung anzunehmen.


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Product Details
  • ISBN-13: 9783668444591
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 98
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3668444595
  • Publisher Date: 26 May 2017
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 140 gr


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