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Immaterielle Vermögenswerte in der internationalen Rechnungslegung nach IAS, HGB und US-GAAP: Besondere Illustration der Bilanzierung gewerblicher Schutzrechte

Immaterielle Vermögenswerte in der internationalen Rechnungslegung nach IAS, HGB und US-GAAP: Besondere Illustration der Bilanzierung gewerblicher Schutzrechte

          
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About the Book

Inhaltsangabe: Einleitung: Die Bedeutung immaterieller Vermögenswerte in der Unternehmenspraxis wächst stetig. Dieser Feststellung wird dadurch Ausdruck verliehen, dass bei der Bestimmung des Wertes von Unternehmen der Anteil der immateriellen Werte am Gesamtwert immer größer wird. Vor allem für die externe Rechnungslegung werden durch diese Entwicklung zahlreiche Fragen nach der Behandlung immaterieller Vermögenswerte aufgeworfen. Die Probleme, die oftmals hiermit verbunden sind, resultieren aus dem konstituierenden Merkmal dieser Werte, der Immaterialität. Immaterielle Vermögenswerte, die „ewigen Sorgenkinder" der Bilanzierung, werfen Objektivierungsprobleme auf, wie sie, jedenfalls in diesem Ausmaß, bei den materiellen Gegenständen unbekannt sind. Trotz der Tatsache, dass in den vergangenen Jahren eine Regelung vieler Bilanzierungsfragen stattgefunden hat, kann der Aussage „The assets that really count are the ones that accountants can`t count - at least, not yet." (Stewart, 1995, S. 91) auch gegenwärtig ihre Berechtigung noch nicht abgesprochen werden. Auf der anderen Seite sind Rechnungslegungsthematiken im Zuge der fortschreitenden Internationalisierung der Unternehmenstätigkeiten sowie der Kapitalmärkte mittlerweile fast zwangsläufig aus dem internationalen Blickwinkel zu betrachten. Auch für deutsche Unternehmen steigt die Bedeutung international gültiger einheitlicher Rechnungslegungsstandards, da insbesondere ausländische Investoren spezifische Erwartungen an die (Konzern-)Rechnungslegung deutscher Unternehmen haben. Immer mehr Unternehmen zielen mithin darauf ab, durch Anwendung international anerkannter Rechnungslegungsstandards einen erleichterten und weniger kostenintensiven Zugang zu den internationalen Kapitalmärkten zu finden. Dieser Entwicklung hat der deutsche Gesetzgeber durch Verabschiedung des KonTraG - als Voraussetzung für die Gründung des Deutschen Rechnungslegungs Standards Committees gemäß § 342 Abs. 1 HGB - und des KapAEG Rechnung getra


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Product Details
  • ISBN-13: 9783838649979
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Weight: 136 gr
  • ISBN-10: 3838649974
  • Publisher Date: 05 Feb 2002
  • Height: 210 mm
  • No of Pages: 96
  • Series Title: German
  • Sub Title: Besondere Illustration der Bilanzierung gewerblicher Schutzrechte
  • Width: 148 mm


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Immaterielle Vermögenswerte in der internationalen Rechnungslegung nach IAS, HGB und US-GAAP: Besondere Illustration der Bilanzierung gewerblicher Schutzrechte
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Immaterielle Vermögenswerte in der internationalen Rechnungslegung nach IAS, HGB und US-GAAP: Besondere Illustration der Bilanzierung gewerblicher Schutzrechte
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