full screen
Home > Business & Economics > Finance & accounting > Accounting > Cost accounting > Disclosure Compliance am Beispiel des Goodwills
Disclosure Compliance am Beispiel des Goodwills

Disclosure Compliance am Beispiel des Goodwills


     0     
5
4
3
2
1



Out of Stock


Notify me when this book is in stock
About the Book

Studienarbeit aus dem Jahr 2017 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1.7, Otto-Friedrich-Universität Bamberg, Sprache: Deutsch, Abstract: Der Goodwill stellt als immateriellen Vermögenswert einen künftigen wirtschaftlichen, aber nicht eigenständig identifizierbaren Nutzen dar. Generiert werden kann ein Goodwill entweder intern oder innerhalb eines Unternehmenszusammenschlusses. Ein solch derivativer Goodwill stellt einen bedeutsamen Bilanzposten dar, der in vielen Fällen auch gleichzeitig den größten Posten innerhalb einer Bilanz einnimmt. Demzufolge können Änderungen der Bilanzierungsregelungen in Bezug auf den Goodwill umfangreiche Auswirkungen auf Jahresabschlüsse wie auch Finanzkennzahlen haben. Auch mit Abschaffung der planmäßigen Abschreibung im Jahr 2004 und der damit einhergehenden Überarbeitung des Internationale Accounting Standard (IAS) 36, sind seither durch die Werthaltigkeitstests Spielräume bei der Folgebewertung des Goodwills entstanden. Diesen soll mit einer verstärkten Offenlegung entgegengewirkt werden. Zudem wurde mit Beginn der Finanzkrise im Jahr 2008 der Blick verstärkt auf die Behandlung des bilanzierten Goodwills gerichtet. Viele Unternehmen mussten aufgrund der Krise Goodwillabschreibungen vornehmen, weshalb auch die Bedeutung der dazu veröffentlichten Angaben bei Investoren zugenommen hat. Ebenfalls wurden von den Marktteilnehmern vermehrt Bedenken in Bezug auf die Zuverlässigkeit der Werthaltigkeitstest ausgesprochen, da aufgrund der schlechteren Zukunftsaussichten auch niedrigere Zahlungsströme, als beim Kauf angenommen, erwartet werden. Daraus sollten sich zwangsläufig Wertminderungsaufwendungen, auch in Bezug auf den Goodwill, niederschlagen.


Best Sellers



Product Details
  • ISBN-13: 9783346082435
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 30
  • Spine Width: 2 mm
  • Weight: 104 gr
  • ISBN-10: 3346082431
  • Publisher Date: 16 Nov 2019
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: Ein Einblick in die internationale Forschungsliteratur
  • Width: 148 mm


Similar Products

Add Photo
Add Photo

Customer Reviews

REVIEWS      0     
Click Here To Be The First to Review this Product
Disclosure Compliance am Beispiel des Goodwills
Bod Third Party Titles -
Disclosure Compliance am Beispiel des Goodwills
Writing guidlines
We want to publish your review, so please:
  • keep your review on the product. Review's that defame author's character will be rejected.
  • Keep your review focused on the product.
  • Avoid writing about customer service. contact us instead if you have issue requiring immediate attention.
  • Refrain from mentioning competitors or the specific price you paid for the product.
  • Do not include any personally identifiable information, such as full names.

Disclosure Compliance am Beispiel des Goodwills

Required fields are marked with *

Review Title*
Review
    Add Photo Add up to 6 photos
    Would you recommend this product to a friend?
    Tag this Book Read more
    Does your review contain spoilers?
    What type of reader best describes you?
    I agree to the terms & conditions
    You may receive emails regarding this submission. Any emails will include the ability to opt-out of future communications.

    CUSTOMER RATINGS AND REVIEWS AND QUESTIONS AND ANSWERS TERMS OF USE

    These Terms of Use govern your conduct associated with the Customer Ratings and Reviews and/or Questions and Answers service offered by Booksbay (the "CRR Service").


    By submitting any content to Booksbay, you guarantee that:
    • You are the sole author and owner of the intellectual property rights in the content;
    • All "moral rights" that you may have in such content have been voluntarily waived by you;
    • All content that you post is accurate;
    • You are at least 13 years old;
    • Use of the content you supply does not violate these Terms of Use and will not cause injury to any person or entity.
    You further agree that you may not submit any content:
    • That is known by you to be false, inaccurate or misleading;
    • That infringes any third party's copyright, patent, trademark, trade secret or other proprietary rights or rights of publicity or privacy;
    • That violates any law, statute, ordinance or regulation (including, but not limited to, those governing, consumer protection, unfair competition, anti-discrimination or false advertising);
    • That is, or may reasonably be considered to be, defamatory, libelous, hateful, racially or religiously biased or offensive, unlawfully threatening or unlawfully harassing to any individual, partnership or corporation;
    • For which you were compensated or granted any consideration by any unapproved third party;
    • That includes any information that references other websites, addresses, email addresses, contact information or phone numbers;
    • That contains any computer viruses, worms or other potentially damaging computer programs or files.
    You agree to indemnify and hold Booksbay (and its officers, directors, agents, subsidiaries, joint ventures, employees and third-party service providers, including but not limited to Bazaarvoice, Inc.), harmless from all claims, demands, and damages (actual and consequential) of every kind and nature, known and unknown including reasonable attorneys' fees, arising out of a breach of your representations and warranties set forth above, or your violation of any law or the rights of a third party.


    For any content that you submit, you grant Booksbay a perpetual, irrevocable, royalty-free, transferable right and license to use, copy, modify, delete in its entirety, adapt, publish, translate, create derivative works from and/or sell, transfer, and/or distribute such content and/or incorporate such content into any form, medium or technology throughout the world without compensation to you. Additionally,  Booksbay may transfer or share any personal information that you submit with its third-party service providers, including but not limited to Bazaarvoice, Inc. in accordance with  Privacy Policy


    All content that you submit may be used at Booksbay's sole discretion. Booksbay reserves the right to change, condense, withhold publication, remove or delete any content on Booksbay's website that Booksbay deems, in its sole discretion, to violate the content guidelines or any other provision of these Terms of Use.  Booksbay does not guarantee that you will have any recourse through Booksbay to edit or delete any content you have submitted. Ratings and written comments are generally posted within two to four business days. However, Booksbay reserves the right to remove or to refuse to post any submission to the extent authorized by law. You acknowledge that you, not Booksbay, are responsible for the contents of your submission. None of the content that you submit shall be subject to any obligation of confidence on the part of Booksbay, its agents, subsidiaries, affiliates, partners or third party service providers (including but not limited to Bazaarvoice, Inc.)and their respective directors, officers and employees.

    Accept

    New Arrivals



    Inspired by your browsing history


    Your review has been submitted!

    You've already reviewed this product!