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Goodwillbilanzierung Nach Ifrs

Goodwillbilanzierung Nach Ifrs

          
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About the Book

Studienarbeit aus dem Jahr 2007 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Philipps-Universität Marburg (Lehrstuhl für Allgemeine Betriebswirtschaftslehre und Wirtschaftsprüfung), Veranstaltung: SBWL Seminar, 22 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Im Rahmen von Mergers & Acquisitions- Transaktionen entstehen regelmä�ig Kaufpreise, die deutlich über dem bilanziellen Eigenkapital der erworbenen Unternehmen liegen. Der positive Unterschiedsbetrag zwischen dem Buchwert des Eigenkapitals und dem Kaufpreis ist als Geschäfts- oder Firmenwert (GoF), international gebräuchliche Bezeichnung "Goodwill," in der Konzernbilanz zu aktivieren. Die internationalen Rechnungslegungsvorschriften der IFRS und US-GAAP sind nicht harmonisiert. Mit dem joint business combinations project verfolgen die Standardsetter ein geschlossenes theoretisches Konzept der internationalen Konzernrechnungslegung. Das joint project verfolgt das Ziel, eine �bereinstimmung der Rechnungslegung nach IFRS und US-GAAP im Zuge von Unternehmenszusammenschlüssen zu erreichen. Der hierzu überarbei-tete near final draft (Entwurf) des IASB von Juni 2007 erreicht keine Konvergenz von IFRS und US-GAAP. Wahlrechte nach IFRS hinsichtlich des Ausweises von Anteilen konzernfremder Gesellschafter stehen einer Harmonisierung entgegen. Den Schwerpunkt dieser Arbeit bildet die Untersuchung des dem finalen Standard nahe stehendem near final draft IFRS 3 und dessen Auswirkungen auf die Handhabung der Goodwillbilanzierung nach IFRS. [...]


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Product Details
  • ISBN-13: 9783640255283
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 207 mm
  • No of Pages: 28
  • Series Title: German
  • Weight: 4994 gr
  • ISBN-10: 3640255283
  • Publisher Date: 22 Jan 2019
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 146 mm


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