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Marken als Bewertungsobjekte: Ergänzung: Bilanzrechtsmodernisierungsgesetz

Marken als Bewertungsobjekte: Ergänzung: Bilanzrechtsmodernisierungsgesetz

          
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About the Book

Fachbuch aus dem Jahr 2007 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Sprache: Deutsch, Abstract: Diese Ausarbeitung "Marken als Bewertungsobjekte" wurde für bereits 2007 geschrieben. Zu diesem Zeitpunkt stand schon fest, dass das Bilanzrechtsmodernisierungsgesetz deutliche Veränderungen mit sich bringt. Ursprünglich war geplant, dass sich die Arbeit auch mit der internationalen Rechnungslegung beschäftigt. Dadurch, dass "Bilmog" nahte war jedoch eine Beschäftigung mit IFRS und IAS insofern nicht sinnvoll, als dass eine neue Betrachtung der Aktivierung von immateriellen Vermögenswerten nach dieser Arbeit hätte vorgenommen werden müssen. So ist diese Ausarbeitung in sich schlüssig und gibt die Möglichkeit einer Neubetrachtung hinsichtlich der Veränderungen durch das Bilanzrechtsmodernisierungsgesetz. Sie ermöglicht eine Analyse im Vergleich zur neuen Situation. Die zunehmend globale Ausrichtung der Unternehmen, die steigende Bedeutung der Kapitalmärkte, das weitere Vordringen der Informationstechnologie und der Wandel von einer Industrie- zur Dienstleistungsgesellschaft haben auch in der Rechnungslegung deutliche Spuren hinterlassen. Kaum ein Thema wurde in der Vergangenheit so ausgiebig diskutiert, wie die Marke und ihr Wert. Die klassischen Bilanzpositionen wie Grundstücke, Gebäude oder Vorräte, sind heute nicht mehr die zentralen Werttreiber der Unternehmen, sondern immaterielle Güter wie Rechte, Humankapital, Marktpositionen, oder Marken. Marken vertreten mit steigender Tendenz im Mittel mehr als fünfzig Prozent des gesamten Unternehmenswertes. Marken sind demnach ein wichtiger Teil des Vermögens eines Unternehmens. Der Unternehmenserfolg hängt unmittelbar mit der Behandlung ihrer Marken und der Führung des Markenportfolios zusammen. Nach einer Studie von PricewaterhouseCoopers und Henrik Sattler, Professor am Institut für Handel und Marketing der Universität Hamburg, erfasst jedoch lediglich ein knappes Drittel der deutschen Unternehmen den M


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Product Details
  • ISBN-13: 9783640561629
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Weight: 82 gr
  • ISBN-10: 3640561627
  • Publisher Date: 15 Mar 2010
  • Height: 210 mm
  • No of Pages: 52
  • Series Title: German
  • Sub Title: Ergänzung: Bilanzrechtsmodernisierungsgesetz
  • Width: 148 mm


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Marken als Bewertungsobjekte: Ergänzung: Bilanzrechtsmodernisierungsgesetz
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