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Immateriellen Wirtschaftsgüter Und Ihre Behandlung in Der Bilanz

Immateriellen Wirtschaftsgüter Und Ihre Behandlung in Der Bilanz

          
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About the Book

DasProblem der immateriellen Wirtschaftsgüter hat die Volkswirtschaftslehre seit J.B.Say bis etwa Anfang dieses Jahrhunderts beschäftigt. Man kann nicht sagen, daß über das Problem Einigkeit erzielt worden wäre oder daß es in einem bestimmten Sinne gelöst worden wäre, aber es hat im Laufe der Zeit an Interesse verloren. Ober die Frage, was ein "Gut" ist, haben sich in der Volkswirtschaftsl hre bestimmte Grunderkenntnisse, die in den folgenden Formulierungen Aus- druck finden, herausgebildet: "Alles, was geeignet ist, dem Menschen ein Bedürfnis zu befriedigen, heißt 1 er ein Gut. " ) "Als Gut wird .... alles aufzufassen sein, was geeignet ist, die Erreichung von Zwecken zu fördern .... "ll) 8 Die Gutseigenschaft ist demnach eine ökonomische Qualifikation). Wenn nun die Ansichten darüber, ob und welche immateriellen Dinge als Güter an- zusehen sind, auseinandergehen, so liegt das daran, daß an das Ding, das die ökonomische Qualifikation als Wirtschaftsgut haben soll, auch noch außer- wirtschaftliche, beispielsweise technische oder juristische Anforderungen ge- stellt werden'). Der Betriebswirtschaftslehre ist der Vorwurf nicht zu ersparen, daß sie den immateriellen Wirtschaftsgütern bisher nicht die Beachtung geschenkt hat, 5 die ihnen entsprechend ihrer Bedeutung eigentlich zukäme). Die Erkennt- nisse der Volkswirtschaftslehre auf diesem Gebiet sind leider nicht zum Aus- gangspunkt entsprechender betriebswirtschaftlicher Untersuchungen gewor- den6). Ansatzpunkt für die betriebswirtschaftliehen Untersuchungen und da- mit Ausgangspunkt für die theoretischen Betrachtungen war vielmehr das bilanzielle Phänomen des immateriellen Geschäftswertes (Firmenwert, Good- will, Kapitalisierungsmehrwert o. ä.). Eine derartige Betrachtungsweise mußte am Wesentlichen vorübergehen.


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Product Details
  • ISBN-13: 9783663126720
  • Publisher: Gabler Verlag
  • Binding: Paperback
  • Height: 234 mm
  • No of Pages: 99
  • Series Title: Fachbücher Für Die Wirtschaft
  • Weight: 163 gr
  • ISBN-10: 3663126722
  • Publisher Date: 01 Jan 1960
  • Edition: 1960 ed.
  • Language: German
  • Returnable: Y
  • Spine Width: 6 mm
  • Width: 156 mm


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