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Bilanzierung von immateriellen Vermögensgegenständen nach IFRS und BilMoG

Bilanzierung von immateriellen Vermögensgegenständen nach IFRS und BilMoG

          
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About the Book

Bachelorarbeit aus dem Jahr 2009 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Fachhochschule Vorarlberg GmbH, Sprache: Deutsch, Abstract: Mit dem Bilanzrechtsmodernisierungsgesetz (BilMoG) wurde die umfangreichste Änderung des deutschen Bilanzrechts seit über 20 Jahren vorgenommen. Der deutsche Gesetzgeber versucht damit zu deregulieren, Kosten zu senken und die nationale Rechnungslegung zu internationalisieren. Dabei wurde darauf geachtet, dass die allgemein bekannten Nachteile der IFRS-Rechnungslegung, wie eine hohe Komplexität, hoher Zeitaufwand, sowie die Kostenintensivität, nicht auch dem HGB nachgesagt werden. Diese Gesetzesänderung bringt einige Neuregelungen im deutschen Handelsrecht mit sich. Eine wesentliche Änderung ist dabei die bilanzielle Behandlung von immateriellen Vermögensgegenständen. Denn ab sofort dürfen selbst erstellte immaterielle Vermögensgegenstände in der Bilanz ausgewiesen werden. Der Autor dieser Arbeit beschäftigt sich nicht nur mit den wesentlichen Änderungen, die aus dem BilMoG resultieren, sondern er geht auch speziell auf die Neuregelung bzgl. der Bilanzierung von immateriellen Vermögensgegenständen ein. Nach einer detailierten Ausarbeitung der Unterschiede zwischen HGB, BilMoG und IFRS, verdeutlicht er die Änderungen an einem Fallbeispiel. Auf Basis der Ergebnisse des Fallbeispiels analysiert der Autor die Auswirkungen für die Unternehmen und zieht Vergleiche zu den IFRS.


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Product Details
  • ISBN-13: 9783640436118
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3640436113
  • Publisher Date: 04 Oct 2009
  • Height: 210 mm
  • No of Pages: 100
  • Series Title: German
  • Weight: 140 gr


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Bilanzierung von immateriellen Vermögensgegenständen nach IFRS und BilMoG
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