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prinzipienorientierte Rechnungslegungsansatz der IFRS: Bestehende Widersprüchlichkeiten und ihre Auswirkungen im externen Rechnungswesen verdeutlicht am Beispiel der Bilanzierung von Marken

prinzipienorientierte Rechnungslegungsansatz der IFRS: Bestehende Widersprüchlichkeiten und ihre Auswirkungen im externen Rechnungswesen verdeutlicht am Beispiel der Bilanzierung von Marken

          
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About the Book

Diplomarbeit aus dem Jahr 2005 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Universität Lüneburg (Institut für Betriebswirtschaftslehre), Sprache: Deutsch, Abstract: 1.2 Aufbau der Arbeit Im zweiten Abschnitt der Arbeit wird zunächst der prinzipienorientierte Rechnungslegungsansatz IFRS beschrieben. Der Schwerpunkt der Erläuterungen wird dabei auf die qualitativen Merkmale gelegt. Im Anschluss daran wird im dritten Abschnitt eine Darstellung der Bilanzierung und Bewertung von Marken nach den IFRS vorgenommen. Die sich ergebenden Konflikte zwischen den qualitativen Merkmalen sowie die aus ihnen bzw. aus der vom IASB vorgenommenen Gewichtung entstehenden Folgen für die Adressaten der Jahresabschlüsse und die Unternehmen werden im vierten Abschnitt dargestellt. Zur Veranschaulichung der praktischen Probleme, die sich durch die Widersprüchlichkeiten zwischen den einzelnen Merkmalen ergeben, werden zusätzlich die bei der Bilanzierung von Marken auftretenden Spannungsverhältnisse betrachtet. Im fünften Abschnitt werden die zuvor betrachteten Widersprüchlichkeiten und die vom IASB für die Bilanzierung von Marken gewählte Lösung im Vergleich zu der von anderen Standardsettern gewählten Lösung betrachtet. Im sechsten Kapitel der Arbeit wird schließlich eine abschließende Würdigung des allgemeinen Vorgehens des IASB bei auftretenden Widersprüchen aus einer investorenorientierten Sichtweise vorgenommen.


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Product Details
  • ISBN-13: 9783638706469
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Weight: 122 gr
  • ISBN-10: 363870646X
  • Publisher Date: 02 Nov 2007
  • Height: 210 mm
  • No of Pages: 84
  • Series Title: German
  • Sub Title: Bestehende Widersprüchlichkeiten und ihre Auswirkungen im externen Rechnungswesen verdeutlicht am Beispiel der Bilanzierung von Marken
  • Width: 148 mm


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prinzipienorientierte Rechnungslegungsansatz der IFRS: Bestehende Widersprüchlichkeiten und ihre Auswirkungen im externen Rechnungswesen verdeutlicht am Beispiel der Bilanzierung von Marken
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prinzipienorientierte Rechnungslegungsansatz der IFRS: Bestehende Widersprüchlichkeiten und ihre Auswirkungen im externen Rechnungswesen verdeutlicht am Beispiel der Bilanzierung von Marken
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prinzipienorientierte Rechnungslegungsansatz der IFRS: Bestehende Widersprüchlichkeiten und ihre Auswirkungen im externen Rechnungswesen verdeutlicht am Beispiel der Bilanzierung von Marken

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