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Goodwill-Bilanzierung nach HGB und IFRS

Goodwill-Bilanzierung nach HGB und IFRS


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About the Book

Bachelorarbeit aus dem Jahr 2015 im Fachbereich BWL - Unternehmensführung, Management, Organisation, Note: 1,7, Hochschule Heilbronn Technik Wirtschaft Informatik, Sprache: Deutsch, Abstract: "Der Bilanzposten, der derzeit die größte Gefahr für das Vermögen der Aktionäre an ihrem Unternehmen in sich birgt, heißt Goodwill, im Deutschen auch Firmenwert genannt." Diese Schlagzeile eines renommierten Wirtschaftsmagazins kann stellvertretend für das aktuelle Pressebild der Rechnungslegung angesehen werden. Dabei wird weiter ausgeführt: "Nach den aktuellen Bilanzierungsregeln lässt sich ohne Übertreiben von einer Goodwill-Blase sprechen, die stetig wächst." Um die Brisanz zu verstärken wird darin eine Parallele zu vergangenen Börsenblase geschaffen, um die aktuelle Dringlichkeit zu verdeutlichen. Demgegenüber entwickelt sich eine rechtliche Aktualität immer auf Grundlage von Veränderungen durch Reformen, die Neuerungen und Streitfragen mit sich bringen. Hierbei gilt die Goodwill-Bilanzierung nach nationalen und internationalen Recht wohl als Präzedenzfall, für eine stetige und umfassende Neugestaltungen, die mit diametralen Meinungen einhergeht. Denn insbesondere in den letzten Jahren hat die bilanzielle Behandlung des Goodwill in der nationalen und internationalen Rechnungslegung eine grundlegende Änderung erfahren. Die vorliegende Ausarbeitung verfolgt das Ziel, die Goodwill-Bilanzierung nach den nationalen und internationalen Bilanzierungsnormen darzustellen und dabei stets kritisch zu hinterfragen. Darüber hinaus sollen auf potenzielle Anwendungsprobleme in diesem Kontext eingegangen werden. Die Untersuchung ist dabei insgesamt in vier Kapitel strukturiert. Im Anschluss zu diesem Kapitel soll, um dem Leser die speziellen bilanzrechtlichen Überlegungen darstellen zu können, zunächst die betriebswirtschaftlich relevante Grundlagen über den Goodwill als Basis vermittelt werden. Hierin wird erläutert was unter dem Begriff Goodwill zu verstehen ist, woraus er sich


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Product Details
  • ISBN-13: 9783668033757
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 10 mm
  • Weight: 281 gr
  • ISBN-10: 3668033757
  • Publisher Date: 24 Aug 2015
  • Height: 210 mm
  • No of Pages: 170
  • Series Title: German
  • Sub Title: Eine kritische Analyse von nationalen/internationalen Bilanzierungsnormen und Anwendungsproblemen
  • Width: 148 mm


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