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Bilanzierungsprobleme im Zusammenhang mit IT-Systemen - Vergleich HGB und IAS/IFRS

Bilanzierungsprobleme im Zusammenhang mit IT-Systemen - Vergleich HGB und IAS/IFRS

          
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About the Book

Inhaltsangabe: Zusammenfassung: Die rechnergestützte Informationsverarbeitung ist aus der betrieblichen Praxis mittlerweile seit Jahrzehnten nicht mehr wegzudenken. Jedes Unternehmen benutzt in irgendeiner Form Systeme der Informationsverarbeitung, angefangen vom einzelnen PC mit einigen Anwendungsprogrammen bis hin zu komplexen Rechnernetzen mit kostspieligen ERP-Software-Systemen zur Optimierung der Geschäftsprozesse. Die vorliegende Arbeit beschäftigt sich ausführlich mit den Problemen, die sich dem Informationstechnik anwendenden Unternehmen bezüglich des Ansatzes und der Bewertung von IT stellen. Die Betrachtung erfolgt getrennt nach den beiden Komponenten einer EDV-Anlage, der Software und der Hardware. Hierbei werden zunächst die Begriffe Hardware und Software kurz veranschaulicht und ein grundlegender Überblick über die Rechnungslegungskonzeptionen des HGB, der IAS/IFRS und auch der US-GAAP gegeben (letztere sind jedoch nicht Bestandteil der Arbeit). Im Bereich der Software liegt der Schwerpunkt der Betrachtung auf der Aktivierungsfähigkeit selbst erstellter Individual- bzw. umfangreich modifizierter Standardsoftware vor dem Hintergrund des Aktivierungsverbotes für unentgeltlich erworbene immaterielle Vermögensgegenstände gem. §§ 248 Abs.2 HGB und 5 Abs.2 EStG. Es wird aufgezeigt, dass gerade im Bereich der ERP-Software die Konzeption des HGB hier oft zu Fehlinformationen im Abschluss führt. Die Alternativen, die der DRS 12 „Immaterielle Vermögenswerte des Anlagevermögens" sowie IAS 38 hier vorsehen, werden ausführlich dargelegt. Die Aktualität der Problematik im Hinblick auf die Software-Bilanzierung wird durch die 2004 vom Institut der Wirtschaftsprüfer veröffentlichte Stellungnahme zur Bilanzierung von Software beim Anwender (IDW RS HFA 11) verdeutlicht. Im Bereich der Hardware liegt der Schwerpunkt der Betrachtung auf der Aktivierungsfähigkeit nachträglicher Aufwendungen im Zusammenhang mit Aufrüstungen von EDV-Anlagen. Die Abgrenzung von Herstellung


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Product Details
  • ISBN-13: 9783838686653
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 8 mm
  • Width: 148 mm
  • ISBN-10: 3838686659
  • Publisher Date: 29 Mar 2005
  • Height: 210 mm
  • No of Pages: 136
  • Series Title: German
  • Weight: 186 gr


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