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Ansatz Und Bewertung Von Immateriellen Vermogenswerten (Intangible Assets) Nach Hgb Und Ifrs

Ansatz Und Bewertung Von Immateriellen Vermogenswerten (Intangible Assets) Nach Hgb Und Ifrs


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About the Book

Die Globalisierung der Kapitalmarkte und die steigende internationale Investmenttatigkeit veranlassen deutsche Grossunternehmen, ihre Rechnungslegung immer mehr an internationale Standards auszurichten. Auslandische Investoren sind namlich nicht in der Lage, Jahresabschlusse sachgerecht zu interpretieren, wenn diese nach deutschem Bilanzrecht aufgestellt wurden, da sich diese zu sehr an die Interessen der Glaubiger orientieren. Um die Erfolgsaussichten eines Unternehmens realistisch einschatzen zu konnen, erwarten Investoren, aber auch Kreditgeber, Lieferanten und Kunden international vergleichbare Aussagen uber die wirtschaftliche Situation von Unternehmen. Viele deutsche Unternehmen sind deshalb in den vergangenen Jahren dazu ubergegangen, ihren Konzernabschluss nach den internationalenReferenzsystemen International Financial Reporting Standards (IFRS) oder den United States - Generally Accepted Accounting Principles (US-GAAP) aufzustellen. 1Mit Verabschiedung des Kapitalaufnahmeerleichterungsgesetzes (KapAEG) in 1998 hatte der deutsche Gesetzgeber borsennotierten Konzernen die Moglichkeit geschaffen, unter bestimmten Voraussetzungen einen befreienden Konzernabschluss nach international anerkannten Rechnungslegungsgrundsatzen aufzustellen, wodurch fur Konzernunternehmen eine Bilanzierung nach einer einheitlichen Rechnungslegung entweder nach IFRS oder US-GAAP geschaffen wurde. Nachdem bei der Wahl der Rechnungslegung bei den Unternehmen anfangs eher die US-GAAP favorisiert wurden, hat sich der Trend eindeutig in Richtung IFRS verschoben, da aufgrund einer im Jahr 2002 erlassenen EU-Verordnung kapitalmarktorientierte Unternehmen verpflichtet werden, ihre konsolidierten Jahresabschlusse ab 01.01.2005 nach IFRS zu erstellen


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Product Details
  • ISBN-13: 9783638350198
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Language: German
  • ISBN-10: 3638350193
  • Publisher Date: 01 Jan 2005
  • Binding: Digital (delivered electronically)
  • No of Pages: 19


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