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Der neue Firmenwert des Bilanzrichtlinien-Gesetzes

Der neue Firmenwert des Bilanzrichtlinien-Gesetzes


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About the Book

Die Arbeit untersucht die handelsrechtliche Behandlung des Firmenwertes sowie die damit verbundenen bilanzpolitischen Moglichkeiten. Zunachst wird gepruft, ob die betriebswirtschaftlichen Uberlegungen bei der Unternehmensbewertung fur die Bilanzierung des derivativen Firmenwertes von Bedeutung sind. Bei der anschliessenden Untersuchung des handelsrechtlichen Charakters des Firmenwertes werden aus den GoB und den Rechnungslegungszwecken Kriterien zur Bestimmung der abstrakten Aktivierungsfahigkeit abgeleitet. Im Ergebnis stellt der derivative Firmenwert einen Posten sui generis dar. Abschliessend werden die handelsrechtlichen Firmenwertregelungen und die bilanzpolitischen Moglichkeiten dargestellt und diskutiert."
About the Author: Der Autor: Christoph Ludz wurde 1963 in Hamburg geboren. Er studierte von 1983 bis 1988 Betriebswirtschaftslehre an der Universitat Hamburg mit den Schwerpunkten Revisions- und Treuhandwesen, Betriebswirtschaftliche Steuerlehre und Wirtschaftsrecht. 1997 promovierte er mit dieser Arbeit. Seit 1990 arbeitet er bei verschiedenen Geschaftsbanken."


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Product Details
  • ISBN-13: 9783631317938
  • Publisher: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Publisher Imprint: Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
  • Edition: New edition
  • Language: German
  • Returnable: N
  • Sub Title: Eine Untersuchung Zur Feststellung Des Einflusses Des Bilanzrichtlinien-Gesetzes Auf Die Behandlung Des Firmenwertes in Der Handelsbilanz Sowie Die
  • Width: 148 mm
  • ISBN-10: 363131793X
  • Publisher Date: 01 Jun 1997
  • Binding: Paperback
  • Height: 210 mm
  • No of Pages: 487
  • Series Title: Europaeische Hochschulschriften / European University Studie
  • Weight: 670 gr


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