Goodwillbilanzierung nach International Financial Reportings Standards
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Goodwillbilanzierung nach International Financial Reportings Standards

Goodwillbilanzierung nach International Financial Reportings Standards


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About the Book

Diplomarbeit aus dem Jahr 2006 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, FOM Hochschule für Oekonomie & Management gemeinnützige GmbH, Neuss früher Fachhochschule (FOM Neus), Sprache: Deutsch, Abstract: Hauptziel der vorliegenden Arbeit ist es, die neuen Regelungen des IASB zur Bilanzierung des Goodwills sowohl theoretisch als auch am Beispiel zu erläutern und somit die Revolutionierung in der Rechnungslegung zu verdeutlichen. Dies geschieht anhand einer prozessorientierten Darstellung. So wird von der Entstehung des Goodwills bei Unternehmenszusammenschlüssen bis hin zur Abschreibung des Goodwills in der Folgebewertung ein umfassendes Bild aller Rechnungslegungs-vorschriften nach IFRS gegeben, die mittelbaren oder unmittelbaren Einfluss auf diesen Bilanzposten haben. In diesem Zusammenhang werden die einzelnen Änderungen zu den bisherigen Normen der IASB aufgezeigt und Argumentationslinien, die zu den Veränderungen geführt haben, nachgezogen. Gleichzeitig erfolgt eine Betrachtung der Konvergenz der Bilanzierungsvorgaben des IASB mit den Standards der FASB und den Grundsätzen ordnungsgemäßer Bilanzierung. Der Vergleich der verschiedenen Rechnungslegungen erfolgt jedoch nur soweit, dass Diskrepanzen innerhalb der Goodwillbilanzierung aufgezeigt werden können bzw. das Erreichen einer Angleichung von US-GAAP und IFRS verdeutlicht werden soll. Die Gegenüberstellung ist nicht nicht Hauptinhalt der Arbeit sein. Im Weiteren steht die Frage einer möglichen Zurückdrängung des bilanzrechtlichen Objektivierungsprinzips im Vordergrund. Unklarheiten und konzeptionelle Schwächen der neuen Regelungen, Probleme der praktischen Umsetzung in den Unternehmen und die Schaffung von bilanzpolitischen Spielräumen im Rahmen einer kritischen Würdigung werden diskutiert. Besonderes Augenmerk liegt dabei auf der fair value Bewertung von Vermögensgegenständen und Schulden sowie auf Verfahren zur Bewertung von cash generating units. Letztlich erfolgt eine Ana


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Product Details
  • ISBN-13: 9783638692922
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 297 mm
  • No of Pages: 88
  • Series Title: German
  • Weight: 281 gr
  • ISBN-10: 3638692922
  • Publisher Date: 25 Jul 2007
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 210 mm


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Goodwillbilanzierung nach International Financial Reportings Standards
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