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Ausgewählte Bewertungsprobleme im Rahmen eines Unternehmenszusammenschlusses nach der Neufassung von IFRS 3

Ausgewählte Bewertungsprobleme im Rahmen eines Unternehmenszusammenschlusses nach der Neufassung von IFRS 3

          
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About the Book

Diplomarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Ruhr-Universität Bochum, Sprache: Deutsch, Abstract: Am 10. Januar 2008 veröffentlichte das International Accounting Standards Board (IASB) die Neufassung von IFRS 3 "Business Combinations". Der überarbeitete Standard ist Teil des mit dem Financial Accounting Standards Board durchgeführten Projekts "Business Combinations Phase II", welches zueiner Weiterentwicklung der Rechnungslegungsvorschriften bei Unternehmenszusammenschlüssen und gleichzeitig zum Erreichen einer Konvergenz zwischen den International Financial Reporting Standards (IFRS) und den United States Generally Accepted Accounting Principles (US-GAAP) in diesem Regelungsbereich führen soll. Anzuwenden sind die neuen Regelungen prospektiv auf Unternehmenszusammenschlüsse, bei denen der Akquisitionszeitpunkt in einem Geschäftsjahr liegt, das nach dem 1. Juli 2009 beginnt. Dem IFRS 3 liegt ein Ansatzprinzip (Recognition Principle) zugrunde, bei dem zunächst sämtliche Vermögenswerte und Schulden sowie die Anteile nicht-kontrollierender Gesellschafter des akquirierten Unternehmens zu erfassen sind. Grundsätzlich sind alle im Rahmen des Unternehmenszusammenschlusses erworbenen Vermögenswerte und Schulden mit ihrem beizulegenden Zeitwert (Fair Value) zu bewerten. Schwierigkeiten bereitet in diesem Zusammenhang regelmäßig die Bestimmung des beizulegenden Zeitwerts von immateriellen Vermögenswerten, für die aufgrund ihrer Einzigartigkeit meist keine Marktpreise beobachtet bzw. Marktpreise über Vergleichsverfahren approximiert werden können. In diesem Fall kommen vorwiegend kapitalwertorientierte Bewertungsmodelle zum Einsatz, denen die Annahme zugrunde liegt, dass sich der Wert eines immateriellen Vermögenswerts aus dessen Eigenschaft ergibt, zukünftig in der Form von Cash Flows Ertragskraft zu generieren. Zudem gewährt IFRS 3 ein Wahlrecht, die Anteile nicht kontrollierender Gesellschafter mit ihrem beizulegenden


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Product Details
  • ISBN-13: 9783640769391
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 8 mm
  • Width: 148 mm
  • ISBN-10: 3640769392
  • Publisher Date: 09 Dec 2010
  • Height: 210 mm
  • No of Pages: 132
  • Series Title: German
  • Weight: 182 gr


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Ausgewählte Bewertungsprobleme im Rahmen eines Unternehmenszusammenschlusses nach der Neufassung von IFRS 3
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