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Bilanzierung konzernintern erworbener immaterieller Güter des Anlagevermögens nach HGB und IAS

Bilanzierung konzernintern erworbener immaterieller Güter des Anlagevermögens nach HGB und IAS


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About the Book

Diplomarbeit aus dem Jahr 2003 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Universität Siegen (Wirtschaftsprüfung und Steuerlehre), Sprache: Deutsch, Abstract: Im Mittelpunkt der Untersuchung steht nicht der Konzernabschluss, sondern der Einzelabschluss der jeweiligen Konzerunternehmen. Konzerninterne Transaktionen sind im Konzernabschluss gem. § 304 I i. V. m. § 297 III und unter anderem gem. IAS 27.17 i. V. m. IAS 27.18 zu eliminieren und würden regelmäßig keine bilanziellen Folgen auslösen. Der Einzelabschluss stellt die rechtlich allein maßgebende Grundlage für die Besteuerung, die Gewinnrechte und die Kapitalerhaltung dar und dient daher als Grundlage für die weitere Untersuchung. Die EU-Verordnung vom 19.07.2002 zwingt ab dem Jahre 2005 alle kapitalmarktorientierten Unternehmen - abgesehen von der Übergangsregel für bereits nach US-GAAP bilanzierende Gesellschaften - zu einem konsolidierten Abschluss im Einklang mit den IAS. Die Verordnung bietet dabei den Mitgliedsstaaten die Wahlmöglichkeit diese Bilanzierungspflicht auch auf den Einzelabschluss und auf den Konzernabschluss nicht kapitalmarktorientierter Unternehmen auszudehnen. Eine solche Anwendung insbesondere auf den Einzelabschluss wird momentan intensiv diskutiert. Die weitere Untersuchung basiert auf der Annahme, dass ein Einzelabschluss nach IAS aufgestellt werden kann. Zuerst werden die Definitions- und Ansatzkriterien des HGB für immaterielle Vermögensgegenstände kurz beleuchtet. Danach erfolgt die detaillierte Untersuchung der Bilanzierung konzernintern erworbener immaterieller Güter des Anlagevermögens nach HGB mit eingehender Kritik und Würdigung der einzelnen Ansichten bzw. Lösungsvorschlägen. Aus thematischer Konsequenz wird anschließend auf den Abhängigkeitsbericht gem. § 312 AktG eingegangen. Im Anschluss folgt die Untersuchung der Problematik nach IAS in einem vergleichbaren Aufbau. Zunächst werden kurz die allgemeinen Definitionskriterien des IAS 38 für immater


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Product Details
  • ISBN-13: 9783638936392
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3638936392
  • Publisher Date: 29 Apr 2008
  • Height: 210 mm
  • No of Pages: 84
  • Series Title: German
  • Weight: 172 gr


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Bilanzierung konzernintern erworbener immaterieller Güter des Anlagevermögens nach HGB und IAS
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