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Goodwill-Bilanzierung und wertorientiertes Controlling: Steuerungskonsequenzen aus IFRS 3 Business Combinations

Goodwill-Bilanzierung und wertorientiertes Controlling: Steuerungskonsequenzen aus IFRS 3 Business Combinations

          
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About the Book

Inhaltsangabe: Problemstellung: Die Goodwill-Bilanzierung befindet sich in einem grundlegenden Wandel, der innerhalb der Rechnungslegung seines Gleichen sucht. Inzwischen sind dank der Konvergenzbestrebungen des Financial Accounting Standards Board (FASB) und des International Accounting Standards Board (IASB) die Regelungen der Bilanzierung von Unternehmenszusammenschlüssen, somit auch die des Goodwill, in den maßgeblichen internationalen Standards größtenteils vereinheitlicht. Wesentlich ist hier die Abschaffung der planmäßigen Abschreibung des Goodwill durch den sog. Impairment Only Approach (IOA), welcher eine fallweise Abschreibung bei Vorliegen einer Wertminderung (sog. Impairment) vorsieht. Die neuen Regeln sind nicht gleichermaßen positiv aufgenommen worden. So werden insbesondere der zusätzliche Mehraufwand beim Werthaltigkeitstest und die u.U. aus einer außerplanmäßigen Abschreibung resultierenden, erheblichen Ergebnisbelastungen kritisiert. Führt man sich die Bedeutung des Goodwill in den Konzernabschlüssen vor Augen, ist die Sorge um das Ergebnis berechtigt. Unter den immateriellen Vermögenswerten stellt der Goodwill der Höhe nach sicherlich den Bedeutendsten dar. Im Deutschen Aktienindex (DAX) notierte Unternehmen haben insgesamt einen Goodwill von 123 Milliarden Euro in den Abschlüssen stehen, was 33% des gesamten Eigenkapitals bzw. immerhin 21% ihrer gesamten Marktkapitalisierung (Stand: 07.01.2006) ausmacht. Die mit einer außerplanmäßigen Abschreibung verbundene Gefahr kommt in der Relation zwischen Goodwill und Eigenkapital zum Ausdruck. Beispielsweise ist der Goodwill bei Fresenius Medical Care fast so hoch wie das Eigenkapital (94%), beim Softwareunternehmen Teleplan beträgt er sogar 178% des Eigenkapitals. Konsequenz eines möglichen Impairment würde eine erhebliche Abschmelzung der Eigenkapitalbasis sein. Ebenso negativ wie die Ergebnisauswirkungen wird seitens der Unternehmen der Zusatznutzen der neuen Regeln beurteilt. Dieser wird als relat


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Product Details
  • ISBN-13: 9783838695235
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Weight: 154 gr
  • ISBN-10: 3838695232
  • Publisher Date: 20 Apr 2006
  • Height: 210 mm
  • No of Pages: 108
  • Series Title: German
  • Sub Title: Steuerungskonsequenzen aus IFRS 3 Business Combinations
  • Width: 148 mm


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Goodwill-Bilanzierung und wertorientiertes Controlling: Steuerungskonsequenzen aus IFRS 3 Business Combinations
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