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Zur "Goodwill" und "Badwill" Bilanzierung in den IFRS

Zur "Goodwill" und "Badwill" Bilanzierung in den IFRS

          
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About the Book

Studienarbeit aus dem Jahr 2016 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,7, Universität des Saarlandes, Sprache: Deutsch, Abstract: Im Zuge der Globalisierung ist ein weltweiter Anstieg der Unternehmenstransaktionen, insbesondere der Unternehmenskäufe und -übernahmen, sowie des entsprechenden Kaufvolumens zu verzeichnen. Im Rahmen dieser Transaktionen übersteigt beziehungsweise liegt der bezahlte Preis nicht selten unter dem Buchwertoder dem Zeitwert der Bilanz des übernommenen Unternehmens. Hierbei ist hervorzuheben, dass den daraus resultierenden Differenzen aufgrund ihres wachsenden Ausmaßes eine enorme bilanzpolitische und somit auch wirtschaftliche Bedeutung zuzurechnen ist. Um diese Differenzen ordnungsgemäß bilanziell darstellen zu können, bedient man sich sog. "Unterschiedsbeträge", ergo des GoF bzw. des negativen Unterschiedsbetrags. Die Rechtsgeschichte der für die Bilanzierung dieser Unterschiedsbeträge maßgeblichen Standards in den IFRS fußt im Jahre 1983 mit der Verabschiedung des IAS 22 als dem ersten GoF-Standard. Dieser Standard wurde sowohl im Jahre 1993 als auch im Rahmen der Anpassung an die US-amerikanischen Standards mit der Verabschiedung des IFRS 3 im Jahre 2004 und zuletzt auch im Jahre 2010, im Zuge der sog. "Verbesserung", mehrfach überarbeitet und letztendlich grundlegend verändert bzw. ersetzt. Dadurch kam es zu einer stark ausgeprägten Heterogenität zwischen den Ansichten für die Bilanzierung der Unterschiedsbeträge in den IFRS und im HGB. Vor dem Hintergrund der zunehmenden Internationalisierung der Rechnungslegung in Deutschland, der EU sowie weltweit ist es von hoher Bedeutung, die aufgrund von mehreren Überarbeitungen relativ neuen internationalen Rechnungs-legungsstandards in Bezug auf die Bilanzierung des GoF sowie des negativen Unterschiedsbetrags zu analysieren und die Ergebnisse entsprechend darzustellen. Dies ist auch das Ziel der folgenden Seminararbeit.


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Product Details
  • ISBN-13: 9783668271845
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3668271844
  • Publisher Date: 17 Aug 2016
  • Height: 210 mm
  • No of Pages: 30
  • Series Title: German
  • Weight: 50 gr


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