Home > Society & social sciences > Education > History of education > Goodwillbilanzierung nach US-GAAP, IAS und HGB und ihr Beitrag zu einer kapitalmarktorientierten Rechnungslegung
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Goodwillbilanzierung nach US-GAAP, IAS und HGB und ihr Beitrag zu einer kapitalmarktorientierten Rechnungslegung

Goodwillbilanzierung nach US-GAAP, IAS und HGB und ihr Beitrag zu einer kapitalmarktorientierten Rechnungslegung

          
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About the Book

Inhaltsangabe: Gang der Untersuchung: Ausgehend von der Bilanzierung eines Unternehmenszusammenschlusses untersuche ich in meiner Diplomarbeit zunächst die Erstbilanzierung des Goodwill und dessen Folgebilanzierung in den betrachteten Rechnungslegungskreisen. Anschließend beschreibe ich die Anforderungen des Kapitalmarktes an die Rechnungslegung und diskutiere die Eignung der verschiedenen Rechnungslegungsgrundsätze für eine kapitalmarktorientierte Rechnungslegung. Schließlich unterbreite ich Vorschläge für eine kapitalmarktorientierte Rechnungslegung, wobei ich auch auf die Fresh-Start-Methode eingehe. Zusätzlich zu den theoretischen Ausführungen werden die Bilanzierungsvorschriften und ihre Unterschiede an ausführlichen Beispielen verdeutlicht. Inhaltsverzeichnis: Inhaltsverzeichnis: InhaltsübersichtI InhaltsverzeichnisII AbbildungsverzeichnisV TabellenverzeichnisV AbkürzungsverzeichnisVI 1.Einleitung1 1.1Problemstellung1 1.2Gang der Untersuchung3 2.Begriffsabgrenzungen4 2.1Goodwill4 2.2Kapitalmarktorientierte Rechnungslegung6 3.Zielsetzungen der betrachteten Rechnungslegungssysteme7 3.1US-GAAP7 3.2IAS7 3.3HGB8 4.Goodwillbilanzierung nach US-GAAP9 4.1Ausgangspunkt für SFAS 141/1429 4.2Erstbilanzierung11 4.2.1Identifikation des Erwerbers11 4.2.2Ermittlung und Abgrenzung des Goodwill12 4.3Folgebilanzierung14 4.3.1Reporting Units als Ebene der Goodwillbilanzierung15 4.3.1.1Aufteilung des erworbenen Unternehmens in Reporting Units15 4.3.1.2Zuordnung von Vermögenswerten und Schulden zu Reporting Units16 4.3.1.3Verteilung des Goodwill auf die Reporting Units17 4.3.2Durchführung des Impairmenttests18 4.3.2.1Ermittlung des Wertberichtigungsbedarfs18 4.3.2.1.1Schritt 1: Prüfung auf Ebene der Reporting Unit19 4.3.2.1.2Schritt 2: Prüfung auf Ebene des Goodwill22 4.3.2.2Zeitpunkt des Impairmenttests24 4.3.3Übergang auf SFAS 14225 4.3.3.1Erstmalige Anwendung25 4.3.3.2Zugangsbilanzierung vor dem 30.06.200125 4.3.3.3Zugangsbilanzierung nach


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Product Details
  • ISBN-13: 9783838659374
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 9 mm
  • Width: 148 mm
  • ISBN-10: 3838659376
  • Publisher Date: 13 Oct 2002
  • Height: 210 mm
  • No of Pages: 150
  • Series Title: German
  • Weight: 204 gr


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Goodwillbilanzierung nach US-GAAP, IAS und HGB und ihr Beitrag zu einer kapitalmarktorientierten Rechnungslegung
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