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Bilanzierung und Bewertung von Humankapital am Beispiel des Profifußballs in Deutschland

Bilanzierung und Bewertung von Humankapital am Beispiel des Profifußballs in Deutschland

          
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About the Book

Inhaltsangabe: Einleitung: Der Begriff „Humankapital" wurde von deutschen Sprachwissenschaftlern zum Unwort des Jahres 2004 gekürt mit der Begründung, dass die Mitarbeiter eines Unternehmens nur noch ökonomisch interessante Größen seien. Die Begriffsverwendung wird als ethisch und moralisch bedenklich bezeichnet, ebenso die Bewertung in monetären Größen. Im Rahmen dieser Arbeit soll daher geklärt werden, ob es sich bei der Auslegung des Begriffs „Humankapital" um eine zu enge Interpretation handelt oder ob die Kritik berechtigt ist. Bevor der Terminus „Humankapital" jedoch näher erläutert wird, werden die „immateriellen Werte" und das „intellektuelle Kapital" beschrieben und anschließend das „Humankapital" in diese Begriffsverwendungen eingeordnet. Nach dieser Begriffseinordnung wird die Bilanzierung immaterieller Vermögenswerte allgemein sowie nach den Rechnungslegungsnormen des Handelsgesetzbuches (HGB) und der International Financial Reporting Standards (IFRS) erläutert und jeweils die Bilanzierungsfähigkeit des Humankapitals überprüft. Danach folgt eine Darstellung der Notwendigkeit einer Berichterstattung über immaterielle Werte und die damit einhergehenden Schwierigkeiten. Im Anschluss daran werden Methoden vorgestellt, die der Bewertung von Humankapital dienen können und ihre Eignung zu diesem Zweck überprüft. Danach wird die Branche des Profifußballs vorgestellt und deren Besonderheiten erörtert sowie die Bilanzierung und Bewertung von Humankapital in dieser Branche dargestellt. Im Rahmen der Bilanzierung werden v.a. die Kritikpunkte hervorgehoben, die in der Literatur an der Rechtsprechung zur Bilanzierung der wichtigsten immateriellen Werte der Fußballbranche zum Ausdruck kamen. Darauf aufbauend werden Unterschiede und Gemeinsamkeiten in der Bilanzierung zu anderen Branchen ausgeführt. Die Erörterung der Bilanzierung von Humankapital der Fußballbranche nach den IFRS rundet die Klärung der Frage der Bilanzierung ab. Hinsichtlich der Bewertung von Profi


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Product Details
  • ISBN-13: 9783836600040
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm
  • ISBN-10: 3836600048
  • Publisher Date: 03 Dec 2006
  • Height: 210 mm
  • No of Pages: 116
  • Series Title: German
  • Weight: 159 gr


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Bilanzierung und Bewertung von Humankapital am Beispiel des Profifußballs in Deutschland
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