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Bestimmung des angemessenen Abzinsungssatzes bei der Ermittlung eines Value in Use nach IAS 36

Bestimmung des angemessenen Abzinsungssatzes bei der Ermittlung eines Value in Use nach IAS 36

          
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About the Book

Diplomarbeit aus dem Jahr 2004 im Fachbereich BWL - Revision, Prüfungswesen, Note: 1,3, Gottfried Wilhelm Leibniz Universität Hannover (Rechnungslegung und Wirtschaftsprüfung), Sprache: Deutsch, Abstract: Im Rahmen der Rechnungslegung nach IFRS wird als Maßstab zur Bewertung von Vermögenswerten immer häufiger auf die Konzeption des beizulegenden Zeitwerts (fair value) zurückgegriffen. Eine mögliche Ausprägung des fair value stellt der sogenannte 'income approach' in Form einer Bewertung über ein Barwertkalkül dar. Dieser Ansatz ist dadurch gekennzeichnet, dass der Wert eines Vermögenswerts ermittelt wird, indem zukünftige Zahlungsströme, die der Vermögenswert generiert, auf den Bewertungsstichtag diskontiert werden. Der Wertmaßstab entspricht dann einem internen Nutzungswert (value in use), wobei die Bestimmung eines angemessenen Diskontierungszinssatzes von besonderer Bedeutung ist. Aktualität erfährt der value in use durch die neuen Regelungen zur Folgebewertung eines Goodwills: dieser ist im Rahmen der US-GAAP durch die im Jahre 2001 verabschiedeten Standards SFAS 141 und 142 nicht mehr planmäßig abzuschreiben, sondern regelmäßig einem Niederstwerttest (impairment test) zu unterziehen. Mit dem Ziel einer Konvergenz der beiden wichtigsten Rechnungslegungsstandards IFRS und US-GAAP wurde daraufhin durch das IASB das Projekt "Business Combinations" angelegt. Die erste Phase dieses Projekts wurde am 31.03.2004 mit der Veröffentlichung des neuen Standards IFRS 3 'Business Combinations' sowie Änderungen zu den bestehenden Standards IAS 36 und 38 abgeschlossen. Zielsetzung der vorliegenden Arbeit ist es, nicht nur die Vorschriften zur Bestimmung eines angemessenen Abzinsungssatzes bei der Ermittlung eines value in use darzustellen, sondern darüber hinaus auch die konzeptionellen Probleme, die dem Barwertkalkül des value in use innewohnen, zu erörtern und einer kritischen Würdigung zu unterziehen.


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Product Details
  • ISBN-13: 9783638706261
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3638706265
  • Publisher Date: 02 Aug 2007
  • Height: 210 mm
  • No of Pages: 72
  • Series Title: German
  • Weight: 104 gr


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Bestimmung des angemessenen Abzinsungssatzes bei der Ermittlung eines Value in Use nach IAS 36
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