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Praxis der Kaufpreisallokation. Eine empirische Analyse der Anwendung des IFRS 3

Praxis der Kaufpreisallokation. Eine empirische Analyse der Anwendung des IFRS 3

          
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About the Book

Diplomarbeit aus dem Jahr 2008 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,3, Fachhochschule Erfurt, Sprache: Deutsch, Abstract: Mit der Neuschaffung des IFRS 3 kam das Bemühen, möglichst viele erworbene Vermögenswerte außerhalb des Goodwills in der Bilanz abzubilden. Nach IFRS 3 können daher identifizierbare immaterielle Vermögenswerte und Eventualschulden des erworbenen Unternehmens in Höhe ihres Fair Value separat bilanziert werden (IFRS 3.44), auch wenn sie außerhalb eines Unternehmenserwerbs nach den Regeln der IAS/ IFRS nicht ansetzbar sind. Dies soll eine umfangreichere Offenlegung des Erwerbs und eine präzisere Verteilung der stillen Reserven auf immaterielle wertbildende Vermögenswerte ermöglichen und einen eventuell entstehenden Firmenwert, welcher als Residualgröße aus den Anschaffungskosten und den bilanzierten Vermögenswerten und Schulden verbleibt, reduzieren. Problematisch hierbei ist, dass besonders für immaterielle Werte, welche oftmals die entscheidenden Motive einer Akquisition bilden, der Kreis der ansetzbaren Werte sehr vielfältig und deren Bewertung sehr komplex ist. Daher verbleibt besonders bei bisher nicht bilanzierten immateriellen Werten ein gewisser Ermessensspielraum der Unternehmen, wie und in welcher Höhe die Werte zu aktivieren sind. Ein Ermessensspielraum, der für bilanzpolitische Gestaltungen genutzt wird? Dieser Frage soll mit dieser Arbeit und einer darin beinhalteten empirischen Analyse nachgegangen werden. Hierfür werden zuerst in Kapitel 2 die Regelungen des IFRS 3 genauer betrachtet und die Frage erörtert, in wie weit eine Kaufpreisallokation nach deren erstmaliger Veröffentlichung geändert werden kann. Darauf folgend wird in Kapitel 3 dargestellt, was unter einer provisorischen Kaufpreisallokation zu verstehen ist und welche besonderen Änderungsvorschriften für sie gelten. Kapitel 4 greift vorherige Sachverhalte zur PPA nochmals auf und erläutert in wieweit darin enthaltene Spielräume für eine bilanzpo


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Product Details
  • ISBN-13: 9783640289691
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 8 mm
  • Width: 148 mm
  • ISBN-10: 3640289692
  • Publisher Date: 19 Mar 2009
  • Height: 210 mm
  • No of Pages: 140
  • Series Title: German
  • Weight: 190 gr


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Praxis der Kaufpreisallokation. Eine empirische Analyse der Anwendung des IFRS 3
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