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tatsächliche Berichterstattung über immaterielle Vermögenswerte

tatsächliche Berichterstattung über immaterielle Vermögenswerte


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About the Book

Fachbuch aus dem Jahr 2012 im Fachbereich BWL - Bank, Börse, Versicherung, Note: 1,3, Universität Bayreuth, Sprache: Deutsch, Abstract: "Wer den Nutzen immaterieller Werte messen kann, hat den heiligen Gral der Rechnungslegung gefunden." (Kaplan, R.; Norton, D., Grünes Licht für Ihre Strategie, in: Harvard Business Manager, Heft 5, 2004, S. 19). Die Verschiebung des wirtschaftlichen Schwerpunktes vom sekundären (industriellen) zum tertiären Sektor (Dienstleistungssektor) hat dazu geführt, dass im-materielle Unternehmenswerte, d. h. nicht-monetäre Werte ohne körperliche Substanz - auch als Intangibles oder Intellectual Capital bezeichnet - zunehmend an Bedeutung gewonnen haben. Die gängigen Rechnungslegungsstandards sehen eine bilanzielle Erfassung von IC jedoch nur mit Einschränkungen vor. Ziel der vorliegenden Arbeit ist es, stichprobenhaft zu untersuchen, wie sich die derzeitige externe betriebswirtschaftliche Berichtserstattungspraxis über IC gestaltet, inwiefern Vorschläge der Wissenschaft umgesetzt werden und v.a. ob die Berichterstattung ihrer Informationspflicht nachkommt.


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Product Details
  • ISBN-13: 9783656405467
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Weight: 168 gr
  • ISBN-10: 3656405468
  • Publisher Date: 18 Apr 2013
  • Height: 210 mm
  • No of Pages: 82
  • Series Title: German
  • Sub Title: Empirische Untersuchung zur Berichterstattung ausgewählter DAX-Unternehmen über Human Capital und Customer Capital
  • Width: 148 mm


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tatsächliche Berichterstattung über immaterielle Vermögenswerte
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