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Bilanzierung immaterieller Vermögenswerte nach IFRS

Bilanzierung immaterieller Vermögenswerte nach IFRS


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About the Book

Diplomarbeit aus dem Jahr 2004 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, FernUniversität Hagen, Sprache: Deutsch, Abstract: Der Wertbeitrag des immateriellen Vermögens im Produktionsprozess ist auf Basis des technologischen Fortschritts der letzten Jahrzehnte kontinuierlich gestiegen. Als "zentrale[ ] Determinanten des Unternehmenserfolgs" sind immaterielle Vermögenswerte ein Grund für Fusionen und Übernahmen und damit von hohem Interesse für das Unternehmenswachstum durch Akquisition. Die große strategische Bedeutung immaterieller Güter basiert auf ihrem Potenzial zur Begründung von Realoptionen. Ohne physische Restriktionen beachten zu müssen, besteht verstärkt die Möglichkeit, Investitionen im Zeitablauf zu verändern und somit eine flexible Ausrichtung der unternehmerischen Ressourcen sicherzustellen. Der immaterielle Charakter der Güter impliziert jedoch besondere Rechnungslegungsprobleme, weshalb sich die internationalen Standardsetter bisweilen mit dem Thema auseinandersetzen. Nachdem das FASB bereits im Juli 2001 die US-GAAP-Regelungen zur Bilanzierung immaterieller Vermögenswerte grundlegend reformiert hat, plant das IASB mit der Veröffentlichung von ED 3, ED-IAS 36 und 38 im Dezember 2002 analoge Regelungen, um einer Konvergenz der beiden internationalen Rechnungslegungssysteme näher zu kommen. Vor diesem Hintergrund ist das Ziel der vorliegenden Arbeit, mögliche Problembereiche der derzeitigen und der geplanten Regelungen des IASB - einerseits aus der Perspektive der Jahresabschlussadressaten, andererseits aus Sicht der bilanzierenden Unternehmen - zu lokalisieren. Analysiert werden die Regelungen der derzeit geltenden IAS 22, IAS 36 und IAS 38 sowie die entsprechenden ED 3, ED-IAS 36 und 38. Als maßgeblicher Meilenstein der geplanten Standards wird neben den Exposure Drafts der Phase I des Projekts "Business Combinations" das IASB-Update Juli 2003 in die Betrachtung einfließen. Die spezifischen Besonderheiten von Unternehme


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Product Details
  • ISBN-13: 9783638703499
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 86
  • Series Title: German
  • Sub Title: Eine kritische Betrachtung der gegenwärtigen und geplanten Vorschriften des IASB
  • Width: 148 mm
  • ISBN-10: 3638703495
  • Publisher Date: 10 Aug 2007
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Weight: 177 gr


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Bilanzierung immaterieller Vermögenswerte nach IFRS
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Bilanzierung immaterieller Vermögenswerte nach IFRS
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