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Bilanzielle Behandlung von Filmrechten und -lizenzen nach IAS/IFRS

Bilanzielle Behandlung von Filmrechten und -lizenzen nach IAS/IFRS

          
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About the Book

Studienarbeit aus dem Jahr 2011 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,9, Friedrich-Schiller-Universität Jena (Lehrstühl Rechnungslegung), Veranstaltung: IFRS-Hauptseminar, Sprache: Deutsch, Abstract: Die immateriellen Vermögensgüter haben in den letzten 20 Jahren zunehmend an Bedeutung gewonnen, da man in einer Zeit des globalen Wettbewerbs und einer Hochtechnologie-Gesellschaft lebt. Wie beispielsweise laut Geschäftsbericht des Medienunternehmens "ProSiebenSat.1 Media AG" betrug für das Geschäftsjahr 2005 das Programmvermögen insgesamt 1.06 Mrd. Euro, was bei der Gesamtsumme der Aktiva von 2.02 Mrd Euro einen Anteil von 52.4% entspricht, hinzukommen immaterielle Vermögensgüter wie Software, gewerbliche Schutzrechte und Filmrechte von 330 Mio. Euro. Insgesamt betrugen immaterielle Vermögensgüter von ProSiebenSat.1 Media AG c.a. 70% des Gesamtvermögens. Da sich die Bewertung der Unternehmen je nach Zielsetzung und Bewertungsmethode erheblich unterscheidet, insbesonder bei Film- und Medienunternehmen, deren Vermögenswerte sowie Zukunftserwartungen überwiegend auf immateriellen Werten basieren, so müssen die individuellen Unternehmensmerkmale auch Eingang in bewertungsspezifische Fragestellungen finden. Bei der Bewertung eines Filmunternehmens der Bewertung der ihm zustehenden Risiken und Chancen- hier der Filmrechte, über die es beschränkt oder unbeschränkt, zeitlich und geographisch, wirtschaftlich verfügen kann- zentrale Bedeutung zukommt, da eine faire Bewertung des Filmvermögens eine ausschlaggebende Grundlage für die faire prospektive Unternehmensbewertung ist. Zwar bestimmen Qualität und Quantität der Filmrechte und -lizenzen das Bilanzbild und den Wert eines Filmunternehmens, aber die Ermittlung eines auf Angebot und Nachfrage basierenden Marktpreises ist aufgrund der wert- und unternehmensspezifischen Verwertungs- und Ertragserwartungen besonders schwierig. Das Ziel dieser Arbeit ist die Darstellung der bilanziellen Behandlung d
About the Author: Autorvita: Jian Qin, Diplom-Kaufmann, wurde 1980 in Hangzhou, VR China geboren. Sein BWL-Studium an der FSU Jena schloss er im Mai 2013 mit dem akademischen Grad des Diplom-Kaufmanns, und genau, mit Studienschwerpunkten Operations Management bzw. Industriebetriebslehre sowie Rechnungslegung und Controlling. Bereits während des Studiums sammelte der Autor umfassende praktische Erfahrungen im Rahmen des Supply Chain Management und Controlling in Logistikunternehmen. Der Autor beschäftigt sich momentan als wissenschaftlicher Mitarbeiter am Lehrstuhl Logistik-Management an der Zhejiang Industry & Trade Vocational College in China und ist zuständig für die Lehre- und Forschungsaufgaben im Gebiet Operations Management, insbesondere Transport- und Distribution Management, Logistics Information Technology & Application und Logistics cost controll.


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Product Details
  • ISBN-13: 9783656733171
  • Publisher: Grin Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 50 gr
  • ISBN-10: 3656733171
  • Publisher Date: 02 Sep 2014
  • Height: 210 mm
  • No of Pages: 28
  • Spine Width: 2 mm
  • Width: 148 mm


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