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Bilanzierung und Bewertung eines Geschäfts- oder Firmenwertes nach IFRS

Bilanzierung und Bewertung eines Geschäfts- oder Firmenwertes nach IFRS

          
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About the Book

Studienarbeit aus dem Jahr 2006 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Hochschule Pforzheim, Veranstaltung: Seminar II, Sprache: Deutsch, Abstract: Die Goodwill-Bilanzierung befindet sich einiger Zeit im Wandel. Im Rahmen des Projekts "Business Combinations" hat das International Accounting Standards Board (IASB) die für die Bilanzierung des Goodwill zentralen Vorschriften in der Vergangenheit grundlegend geändert. Mit der Überarbeitung von IAS 36 und 38 und der Veröffentlichung von IFRS 3 am 31.03.2004 wurde die erste Phase des Projekts zur Harmonisierung der internationalen Rechnungslegung abgeschlossen. Als zentrale Änderungen sind die Abschaffung der Interessenzusammenführungsmethode sowie der planmäßigen Abschreibungen zu nennen. Die vorliegende Arbeit befasst sich bezüglich der Bilanzierung des Geschäfts- oder Firmenwertes mit der aktuellen Fassung des IFRS 3. Auf die Abbildung des Goodwill im Rahmen der Quotenkonsolidierung und der Equity-Methode soll dabei nicht eingegangen werden. Gemäß der Vorgehensweise bei einem Unternehmenszusammenschluss werden zunächst die Entstehungsursachen eines Goodwill im Einzel- und Konzernabschluss erörtert. Dem schließt sich die Zugangsbilanzierung eines derivativen Geschäfts- oder Firmenwertes an, in deren Mittelpunkt die Kaufpreisallokation steht. Das vierte Kapitel befasst sich mit der Folgebewertung des Goodwill mit Hilfe des Impairment-Tests, zur Ermittlung eines außerplanmäßigen Wertberichtigungsbedarfs. Bilanzpolitische Gestaltungsmöglichkeiten, die sich bei der Goodwillbilanzierung nach IFRS 3 ergeben, werden im fünften Kapitel näher beleuchtet. Im Rahmen der zweiten Projektphase wurde IFRS 3 überarbeitet und ein Standardentwurf (ED IFRS 3) am 30.06.2005 veröffentlicht. Das letzte Kapitel dieser Seminararbeit ist den voraussichtlichen Änderungen gewidmet, die Mitte dieses Jahres veröffentlicht werden sollen.


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Product Details
  • ISBN-13: 9783638924788
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 22
  • Series Title: German
  • Weight: 41 gr
  • ISBN-10: 3638924785
  • Publisher Date: 25 Mar 2008
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 1 mm
  • Width: 148 mm


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