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Impairment-only Approach für die Goodwillbilanzierung. Eine kritische Betrachtung der IFRS-Regelungen

Impairment-only Approach für die Goodwillbilanzierung. Eine kritische Betrachtung der IFRS-Regelungen

          
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About the Book

Studienarbeit aus dem Jahr 2022 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Hochschule für angewandtes Management GmbH, Sprache: Deutsch, Abstract: Doch was sind die Gründe für die Anhäufung von Goodwill in Firmenbilanzen? Welche Vorteile und welche Nachteile zieht das nach sich? Inwieweit sind die Regelungen der IFRS für den Status Quo verantwortlich? Diesen Fragen soll in der nachfolgenden Studienarbeit auf den Grund gegangen werden. Einer der wohl bekanntesten und meist diskutiertesten Unternehmenszusammenschlüsse der letzten Jahre war der Aufkauf der Firma Monsanto von der Bayer AG. Diese Fusion kostete Bayer rund 68 Milliarden Euro. Im zugehörigen Geschäftsbericht listete Bayer den Anstieg des Geschäfts- oder Firmenwertes (GoF) durch Monsanto mit 22.998 Mio . Insgesamt führte der Aufkauf zu einem Nettozufluss von 45.290 Mio für Bayer. Doch Bayer steht mit der Anhäufung von Goodwill nicht alleine da. So titelt das Handelsblatt im Jahr 2020 "Die 317-Milliarden-Euro-Blase: Hoffnungwerte belasten Bilanzen der Dax-Konzerne. Viele Dax-Konzerne haben ihre Bilanzen mit Hoffnungswerten aus überteuerten Übernahmen strapaziert. Das wird in der Coronakrise zum Problem." Bereits in der Vergangenheit sah die Zeitung Wirtschaftswoche in den immensen Goodwillwerten ein Problem. Obwohl im Jahr 2012 das Eigenkapital von 18 bekannten börsennotierten Firmen bei rund 64 Mio lag, blieb nach Bereinigung der Summe um die Abschreibung auf den Goodwill nur noch ein Kapital von rund 15 Mio übrig. Dies seien stille Lasten, die einen großen Anteil des bilanzierten Eigenkapitals darstellen. Obwohl Goodwill-Abschreibungen in Krisenzeiten zu erwarten sind, bleiben sie meist trotz angespannter finanzieller Lage aus, da sie in der Regel zu Gewinneinbrüchen führen. Viele Unternehmensvorstände versuchen in ihrer aktiven Zeit Kurseinbrüche zu verhindern. Oft werden diese Positionen erst bei Vorstandwechseln bereinigt, wie beispielsweise in den Fällen Siemens oder


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Product Details
  • ISBN-13: 9783346805362
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 28
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346805360
  • Publisher Date: 23 Jan 2023
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 50 gr


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