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Goodwill Impairment in den Geschäftsberichten der DAX30 Unternehmen

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Paperback / softback
24 June 2019
$82.00
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Studienarbeit aus dem Jahr 2017 im Fachbereich BWL - Controlling, Note: 1,3, Hochschule Pforzheim, Sprache: Deutsch, Abstract: Ziel dieser Arbeit ist es, den Werthaltigkeitstest umfassend zu erläutern und darauf aufbauend die Berichtserstattung der DAX30 Unternehmen bezüglich der Goodwill-Abschreibungen in den Geschäftsberichten 2015 zu untersuchen.Sei es die Übernahme der Mannesmann AG durch Vodafone, Porsche durch Volkswagen oder die anstehende Fusion zwischen Bayer und Monsanto - der Goodwill ist oftmals einer der größten Posten auf der Aktivseite und ist mehr und mehr in das Blickfeld bilanzpolitischer Gestaltungen gerückt. Seit 2005 ist der derivative Goodwill nach IAS 36 nicht mehr planmäßig über seine voraussichtliche Nutzungsdauer, sondern lediglich außerplanmäßig im Falle einer Wertminderung im Rahmen eines Werthaltigkeitstests, des sogenannten impairment-only-approach, abzuschreiben. Aufgrund der umfangreichen Ermessensspielräume wird dieser Wandel in der Fachliteratur oft kritisiert.

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$82.00
In Stock: Ships in 3-5 Days
In Stock: Ships in 7-9 Days
Hurry up! Current stock:

Goodwill Impairment in den Geschäftsberichten der DAX30 Unternehmen

$82.00

Description

Studienarbeit aus dem Jahr 2017 im Fachbereich BWL - Controlling, Note: 1,3, Hochschule Pforzheim, Sprache: Deutsch, Abstract: Ziel dieser Arbeit ist es, den Werthaltigkeitstest umfassend zu erläutern und darauf aufbauend die Berichtserstattung der DAX30 Unternehmen bezüglich der Goodwill-Abschreibungen in den Geschäftsberichten 2015 zu untersuchen.Sei es die Übernahme der Mannesmann AG durch Vodafone, Porsche durch Volkswagen oder die anstehende Fusion zwischen Bayer und Monsanto - der Goodwill ist oftmals einer der größten Posten auf der Aktivseite und ist mehr und mehr in das Blickfeld bilanzpolitischer Gestaltungen gerückt. Seit 2005 ist der derivative Goodwill nach IAS 36 nicht mehr planmäßig über seine voraussichtliche Nutzungsdauer, sondern lediglich außerplanmäßig im Falle einer Wertminderung im Rahmen eines Werthaltigkeitstests, des sogenannten impairment-only-approach, abzuschreiben. Aufgrund der umfangreichen Ermessensspielräume wird dieser Wandel in der Fachliteratur oft kritisiert.

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