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Immaterielle Vermögenswerte nach IAS 38

Immaterielle Vermögenswerte nach IAS 38


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About the Book

Inhaltlich unveränderte Neuauflage. Die klassischen Vermögenswerte wie Grundstücke und Gebäude werden in der modernen Dienstleistungsgesellschaft immer unbedeutender. Während viele traditionsreiche Unternehmen mit ihren Fertigungsstätten und hohen Mitarbeiterzahlen nur geringe Renditen erzeugen, haben nahezu virtuelle Un-ternehmen wie Google Traumrenditen. Diesen wirtschaftlichen Ver-än-de-run-gen muss auch die Rechnungslegung folgen, um eine ordentliche Bewertung und Vergleichbarkeit der Unternehmen zu gewährleisten. Die He-raus-for-de-rung liegt in der Bestimmung, welcher dieser so schwer greifbaren Werte in die Bilanz übernommen werden dürfen, und wenn, mit welchem Wert in Euro und Cent diese angesetzt werden sollen. Dieses Buch behandelt den aktuellen Standard IAS 38 des International Fi-nan-cial Reporting Standards (IFRS). Es soll den Leser in die Aktivierungs- und Be-wertungsregeln einführen und anhand exemplarischer Beispiele einen Ein-druck zur Praxis geben. Das Buch richtet sich an alle Interessierten zum Thema Rechnungslegung, da es anhand eines spannenden Standards dessen Regeln gut illustriert und in verständlicher Weise vermittelt.


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Product Details
  • ISBN-13: 9783639391862
  • Publisher: AV Akademikerverlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 152 mm
  • ISBN-10: 3639391861
  • Publisher Date: 14 Mar 2012
  • Height: 229 mm
  • No of Pages: 108
  • Series Title: German
  • Weight: 218 gr


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Immaterielle Vermögenswerte nach IAS 38
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