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Bilanzpolitische Gestaltungsmöglichkeiten im Rahmen des Impairment Only Approach - Eine theoretische und empirische Untersuchung

Bilanzpolitische Gestaltungsmöglichkeiten im Rahmen des Impairment Only Approach - Eine theoretische und empirische Untersuchung

          
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About the Book

Diplomarbeit aus dem Jahr 2004 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Fachhochschule Worms (Fachbereich Wirtschaftswissenschaften), Sprache: Deutsch, Abstract: Ziel dieser Arbeit ist es, die bilanzpolitischen Spielräume die sich durch den Impairment-Only-Approach ergeben, darzustellen, und die einzelnen Schritte, die von Unternehmensseite durchzuführen sind, um nach den Impairment-Only-Approach zu bilanzieren, aufzuzeigen. Im ersten Kapitel wird der Ursprung des Impairment-Only-Approach erläutert und auf die Einführung des SFAS 141 (Business Combinations) und 142 (Goodwill and Other Intangible Assets) sowie auf die Abschaffung der Pooling-of-Interest Methode eingegangen. Des Weiteren wird prägnant erläutert, welche deutschen Unternehmen vom Impairment-Only-Approach betroffen sind. Im zweiten Kapitel folgt eine empirische Untersuchung der Unternehmen des DAX 30 mit besonderen Blick darauf, welche Größenordnungen die Goodwillbeträge bei diesen Unternehmen einnehmen und welche Abschreibungen auf den Goodwill erfolgt sind. Dabei wird detailliert auf die Abschreibungspraxis der Unternehmen eingegangen und anhand einiger Kennzahlen aufgezeigt, welches Ausmaß die Abschreibungen des Goodwill auf die Jahresergebnisse haben. Es soll ebenfalls untersucht werden, ob sich ein Trend feststellen lässt, dass Unternehmen tendenziell versucht sind, die Gestaltungsmöglichkeiten, die der Impairment-Only-Approach bietet, bilanzpolitisch wahrzunehmen. Das dritte Kapitel beschreibt die Zugangsbewertung gemäß SFAS 141, insbesondere wie das Unternehmen in Reporting Units gegliedert und die einzelnen immateriellen Vermögensgegenstände sowie der Goodwill auf die Reporting Units aufgeteilt wird. Dabei soll in den einzelnen Kapiteln zuerst auf die Durchführung der notwendigen Maßnahmen eingegangen und anschließend der daraus resultierende bilanzpolitische Spielraum erläutert werden. Im vierten Kapitel werden die bilanzpolitischen Konsequenzen die sich im Rahmen


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Product Details
  • ISBN-13: 9783638827416
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3638827410
  • Publisher Date: 15 Oct 2007
  • Height: 210 mm
  • No of Pages: 72
  • Series Title: German
  • Weight: 104 gr


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Bilanzpolitische Gestaltungsmöglichkeiten im Rahmen des Impairment Only Approach - Eine theoretische und empirische Untersuchung
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