Bilanzierung und Bewertung des Goodwills nach internationalen Rechnungslegungsstandards
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Bilanzierung und Bewertung des Goodwills nach internationalen Rechnungslegungsstandards

Bilanzierung und Bewertung des Goodwills nach internationalen Rechnungslegungsstandards


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International Edition


About the Book

Inhaltsangabe: Einleitung: National wie international hat die Anzahl an Unternehmenszusammenschlüsse und -akquisitionen bedeutend zugenommen. Bei diesen Transaktionen wurden vielmals Preise gezahlt, die deutlich über dem Wert des „erworbenen" Reinvermögens (bewertet zu Tagespreisen) lagen, wodurch die bilanzielle Behandlung des Geschäfts- und Firmenwerts (Goodwill) in der Vergangenheit zunehmend an Bedeutung gewonnen hat. Dies liegt daran, dass zahlreiche immaterielle Vermögenswerte von der Bilanz nicht erfasst werden, obwohl sie für die wirtschaftliche Tätigkeit der Unternehmen von großer Bedeutung sind, wodurch die Kluft zwischen Marktkapitalisierung und bilanziellem Eigenkapital immer größer wird. Experten erwarten, dass dieser Trend aufgrund der bestehenden Tendenzen Richtung Globalisierung, Marktderegulierung und Branchenkonsolidierung zumindest mittelfristig weiterhin anhält. Im Zuge dieser Entwicklung hat sich international wie national eine Diskussion über die Eignung der gegenwärtig anwendbaren Methoden zur Abbildung von Unternehmenszusammenschlüssen in der Rechnungslegung entfacht. Die in den meisten Rechtskreisen geltenden Bilanzierungsregeln hinsichtlich des Goodwills erfordern eine Aktivierung im Erwerbsjahr und eine erfolgswirksame Abschreibung in den Folgejahren, die langfristig die Jahresergebnisse mindert. Dadurch hat die Goodwill-Bilanzierung einen erheblichen Einfluss auf die Ertragserwartungen der Unternehmen und damit auf deren Bewertung durch potentielle Investoren erlangt. Diesbezüglich verabschiedete das Financial Accounting Standards Board (FASB) im Juni 2001 zwei neue Statements of Financial Accounting Standards (SFAS): SFAS 141 „Business Combinations" sowie SFAS 142 „Goodwill and Other Intangible Assets". Diese Neuregelungen in der amerikanischen Rechnungslegung stellen einen Paradigmenwechsel bei der Bilanzierung von Unternehmensverbindungen dar, weil nach SFAS 141 die Pooling-of-Interests-Methode künftig nicht mehr zulässig sein wird,


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Product Details
  • ISBN-13: 9783838685809
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm
  • ISBN-10: 3838685806
  • Publisher Date: 17 Feb 2005
  • Height: 210 mm
  • No of Pages: 120
  • Series Title: German
  • Weight: 218 gr


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Bilanzierung und Bewertung des Goodwills nach internationalen Rechnungslegungsstandards
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